CHAPTER 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP,
OF PAPER OR OF PAPERBOARD
X
48-1
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 3212;
(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 3401), or with polishes, creams or similar preparations (heading 3405);
(e) Sensitized paper or paperboard of headings 3701 to 3704;
(f) Paper impregnated with diagnostic or laboratory reagents (heading 3822);
(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 wallcoverings of heading 4814 (chapter 39);
(h) Articles of heading 4202 (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 6805) or paper- or paperboard-backed mica (heading 6814) (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 9209;
(p) Articles of chapter 95 (for example, toys, games, sports requisites); or
  (q)  Articles of chapter 96 (for example, buttons, sanitary pads (towels) and tampons, diapers (napkins) and diaper liners).  
3. Subject to the provisions of note 7, headings 4801 to 4805 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 fibers, colored or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibers 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 percent by weight of the total fiber content consists of wood fibers 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 micrometers (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and applies only to paper: (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.
5. For the purposes of heading 4802, the expressions "paper and paperboard, of a kind used for writing, printing or other graphic purposes" and "nonperforated 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:
      (A) For paper or paperboard weighing not more than 150 g/m2:      
  (a) Containing 10% or more of fibers obtained by a mechanical or chemi-mechanical process, and  
1. weighing not more than 80 g/m2, or
2. colored throughout the mass; or
(b) Containing more than 8 percent ash, and
1. weighing not more than 80 g/m2, or
2. colored throughout the mass; or
(c) Containing more than 3 percent ash and having a brightness of 60 percent or more; or
  (d)  Containing more than 3 percent but not more than 8 percent ash, having a brightness less than 60 percent and a burst index equal to or less than 2.5 kPam2/g; or   
  (e)  Containing 3 percent ash or less, having a brightness of 60 percent or more and a burst index equal to or less than 2.5 kPam2/g.   
    (B) For paper or paperboard weighing more than 150 g/m2:     
(a) Colored throughout the mass; or  
(b) Having a brightness of 60 percent or more, and  
1. a caliper of 225 micrometers (microns) or less, or  
  2. a caliper of more than 225 micrometers (microns) but not more than 508 micrometers (microns) and an ash content of more than 3 percent; or   
(c) Having a brightness of less than 60 percent, a caliper of 254 micrometers (microns) or less and an ash content of more than 8 percent.  
Heading 4802 does not, however, cover filter paper or paperboard (including teabag paper) or felt paper or paperboard.
6.  In this chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80 percent by weight of the total fiber content consists of fibers obtained by the chemical sulfate or soda processes.
7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibers answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the tariff schedule.
8. Headings 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibers:
(a) In strips or rolls of a width exceeding 36 cm; or
(b) In rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
9.  For the purposes of heading 4814, the expression "wallpaper and similar wall coverings" applies only to:
(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:
(i) Grained, embossed, surface-colored, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;
(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, colored, design-printed or otherwise decorated; or
(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
(b) Borders and friezes of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
(c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 4823.
10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11.  Heading 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
  12.  Except for the articles of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in chapter 49.  
Subheading Notes
1.  For the purposes of subheading 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80 percent by weight of the total fiber content consists of wood fibers obtained by the chemical sulfate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength, as indicated in the following table, or the linearly interpolated or extrapolated equivalent for any other weight:
Weight
Minimum Mullen bursting strength
(g/m2)
(kPa)
 
115 
393
125 
   417
200
   637
300
   824
400 
   961
2.  For the purposes of subheadings 4804.21 and 4804.29, "sack kraft paper" means machine-finished paper, of which not less than 80 percent by weight of the total fiber content consists of fibers obtained by the chemical sulfate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
(a)  Having a Mullen burst index of not less than 3.7 kPam2/g and a stretch factor of more than 4.5 percent in the cross direction and of more than 2 percent in the machine direction.
(b) Having minima for tear and tensile as indicated in the following table, or the linearly interpolated equivalent for any other weight:
 Weight
 Minimum tear
 Minimum tensile
 Machine direction
 Machine direction plus cross direction
 Cross direction
Machine direction plus cross direction
(grams per square meter)
(millinewtons)
(kilonewtons per meter)
 60
 700
 1,510
 1.9
 6
 70
 830
 1,790
 2.3
 7.2
 80
 965
 2,070
 2.8
 8.3
 100
 1,230
 2,635
 3.7
 10.6
 115
 1,425
 3,060
 4.4
 12.3
3.  For the purposes of subheading 4805.11, "semichemical fluting paper" means paper, in rolls, of which not less than 65 percent by weight of the total fiber content consists of unbleached hardwood fibers obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50 percent relative humidity, at 23C.
4.  Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50 percent relative humidity, at 23C.
5.  Subheading 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPam2/g.
6.  For the purposes of subheading 4805.30, "sulfite wrapping paper" means machine-glazed paper, of which more than 40 percent by weight of the total fiber content consists of wood fibers obtained by the chemical sulfite process, having an ash content not exceeding 8 percent and having a Mullen burst index of not less than 1.47 kPam2/g.
7.  For the purposes of subheading 4810.22, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 percent by weight of the total fiber content consists of wood fibers obtained by a mechanical process.
Additional U.S. Notes
1. For the purposes of this chapter the provisions for cellulose wadding and webs of cellulose fibers cover only products obtained from the pulp of chapter 47.
2.  Samples used in determining the weight of paper or paperboard classifiable in this chapter according to weight shall be conditioned in an atmosphere at 50 percent ( + 2 percent) relative humidity and at a temperature of 23C( + 2C).
  Statistical Notes
1.  The term "standard newsprint paper" covers printing papers of heading 4801 which conform to the following specifications:
Weight: Not less than 46.3 g/m2 nor more than 57 g/m2.
Size: Rolls not less than 33 cm wide and not less than 71 cm in diameter; sheets not less than 51 cm by 76 cm.
Thickness: Not more than 0.11 mm.
Sizing: Time of transudation of water shall be not more than 10 seconds by the ground glass method.
Ash Content: Not more than 6.5 percent.
Color and Finish: White; or tinted shades of pink, peach or green in rolls; not more than 50 percent gloss when tested with the Ingersoll glarimeter.
    2.    For the purposes of statistical reporting number 4823.90.8620, shoe coverings (booties) must be 50 percent or more by weight of cellulose/paper. This provision does not include disposable shoe coverings (booties) of non-woven textile fibers classified in heading 6307.     

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