Chapter notes
Notes.
1. For the purposes of this Chapter, except where the
context otherwise requires a reference to "paper"
includes references to paperboard (irrespective of
thickness or weight per m2).
2. This Chapter does not cover:
(a) Articles of Chapter 30;
(b) Stamping foils of heading 32.12;
(c) Perfumed papers or papers impregnated or coated
with cosmetics (Chapter 33);
(d) Paper or cellulose wadding impregnated, coated
or covered with soap or detergent (heading
34.01), or with polishes, creams or similar
preparations (heading 34.05);
(e) Sensitised paper or paperboard of headings
37.01 to 3704.00.00;
(f) Paper impregnated with diagnostic or laboratory
reagents (heading 3822.00.00);
(g) Paper-reinforced stratified sheeting of plastics,
or one layer of paper or paperboard coated or
covered with a layer of plastics, the latter
constituting more than half the total thickness,
or articles of such materials, other than wall
coverings of heading 48.14 (Chapter 39);
(h) Articles of heading 42.02 (for example, travel
goods);
(ij) Articles of Chapter 46 (manufactures of
plaiting material);
(k) Paper yarn or textile articles of paper yarn
(Section XI);
(l) Articles of Chapter 64 or Chapter 65;
(m) Abrasive paper or paperboard (heading 68.05) or
paper- or paperboard-backed mica (heading
68.14) (paper and paperboard coated with mica
powder are, however, to be classified in this
Chapter);
(n) Metal foil backed with paper or paperboard
(generally Section XIV or XV);
(o) Articles of heading 92.09; or
(p) Articles of Chapter 95 (for example, toys,
games, sports requisites) or Chapter 96 (for
example, buttons).
3. Subject to the provisions of Note 7, headings
4801.00.00 to 48.05 include paper and paperboard which
have been subjected to calendering, super-calendering,
glazing or similar finishing, false water-marking or
surface sizing, and also paper, paperboard, cellulose
wadding and webs of cellulose fibres, coloured or
marbled throughout the mass by any method. Except
where heading 4803.00 otherwise requires, these headings
do not apply to paper, paperboard, cellulose wadding or
webs of cellulose fibres which have been otherwise
processed.
4. In this Chapter the expression "newsprint" means
uncoated paper of a kind used for the printing of
newspapers, of which not less than 50% by weight of the
total fibre content consists of wood fibres obtained by
a mechanical or chemi-mechanical process, unsized or
very lightly sized, having a surface roughness Parker
Print Surf (1 MPa) on each side exceeding 2.5 micrometres
(microns), weighing not less than 40 g/m2 and not more
than 65 g/m2.
5. For the purposes of heading 48.02, the expressions
"paper and paperboard, of a kind used for writing,
printing or other graphic purposes" and "non perforated
punch-cards and punch tape paper" mean paper and
paperboard made mainly from bleached pulp or from pulp
obtained by a mechanical or chemi-mechanical process and
satisfying any of the following criteria:
For paper or paperboard weighing not more than 150 g/m2:
(a) Containing 10% or more of fibres obtained by a
mechanical or chemi-mechanical process, and
1. weighing not more than 80 g/m2, or
2. coloured throughout the mass; or
(b) Containing more than 8% ash, and
1. weighing not more than 80 g/m2, or
2. coloured throughout the mass; or
(c) Containing more than 3% ash and having a brightness
of 60% or more; or
(d) Containing more than 3% but not more than 8% ash,
hav