PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Transcription

1 CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD Notes 1. For the purposes this chapter, except where the context otherwise requires, a reference to paper includes references to paperboard (irrespective thickness or weight per m 2 ). 2. This chapter does not cover: (a) articles Chapter 30; (b) stamping foils 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) sensitised paper or paperboard headings 3701 to 3704; (f) paper impregnated with diagnostic or laboratory reagents (heading 3822); (g) paper-reinforced stratified sheeting plastics, or one layer paper or paperboard coated or covered with a layer plastics, the latter constituting more than half the total thickness, or articles such materials, other than wallcoverings heading 4814 (Chapter 39); (h) articles heading 4202 (for example, travel goods); (ij) articles Chapter 46 (manufactures plaiting material); (k) paper yarn or textile articles paper yarn (Section XI); (l) articles Chapter 64 or 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 heading 9209; (p) articles Chapter 95 (for example, toys, games, sports requisites); or (q) articles Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies). 1

2 3. Subject to the provisions Note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, supercalendering, glazing or similar finishing, false watermarking or surface sizing, and also paper, paperboard, cellulose wadding and webs cellulose fibres, coloured 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 cellulose fibres which have been otherwise processed. 4. In this chapter, the expression newsprint means uncoated paper a kind used for the printing newspapers, which not less than 50 % by weight the total fibre content consists 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/m 2 and not more than 65 g/m 2. and applies only to paper : (a) in strips or rolls 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 heading 4802, the expressions paper and paperboard, a kind used for writing, printing or other graphic purposes and non-perforated punchcards 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 the following criteria: For paper or paperboard weighing not more than 150 g/m 2 : (a) containing 10 % or more fibres obtained by a mechanical or chemi-mechanical process, and (1) weighing not more than 80 g/m 2, or (2) coloured throughout the mass; or (b) containing more than 8 % ash, and (1) weighing not more than 80 g/m 2, or (2) coloured throughout the mass; or (c) containing more than 3 % ash and having a brightness 60 % or more; or (d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kpa m 2 /g; or (e) containing 3 % ash or less, having a brightness 60 % or more and a burst index equal to or less than 2,5 kpa m 2 /g. For paper or paperboard weighing more than 150 g/m 2 : (a) coloured throughout the mass; or (b) having a brightness 60 % or more, and (1) a caliper 225 micrometres (microns) or less, or (2) a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3 %; or (c) having a brightness less than 60 %, a caliper 254 micrometres (microns) or less and an ash content more than 8 %. Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. 2

3 6. In this chapter, kraft paper and paperboard means paper and paperboard which not less than 8 0 % by weight the total fibre content consists fibres obtained by the chemical sulphate or soda processes. 7. Except where the terms the headings otherwise require, paper, paperboard, cellulose wadding and webs cellulose fibres answering to a description in two or more the headings 4801 to 4811 are to be classified under that one such headings which occurs last in numerical order in the nomenclature. 8. Headings 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs cellulose fibres: (a) in strips or rolls 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 heading 4814, the expression wallpaper and similar wallcoverings applies only to: (a) paper in rolls, a width not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration: (1) grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with Transparent protective plastics; (2) with an uneven surface resulting from the incorporation particles wood, straw, etc.; (3) coated or covered on the face side with plastics, the layer plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (4) covered on the face side with plaiting material, whether or not bound together in parallel strands or woven; (b) borders and friezes, paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; (c) wallcoverings paper made up 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 paper or paperboard, suitable for use both as floor coverings and as wallcoverings, are to be classified in heading 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 goods heading 4814 or 4821, paper, paperboard, cellulose wadding and articles there, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use the goods fall in Chapter 49. 3

4 Subheading notes 1. For the purposes subheadings and , kraftliner means machine-finished or machine-glazed paper and paperboard, which not less than 80 % by weight the total fibre content consists wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m 2 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 (g/m 2 ) Minimum Mullen bursting strength (kpa) For the purposes subheadings and , sack kraft paper means machine-finished paper, which not less than 80% by weight the total fibre content consists fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m 2 but not more than 115 g/m 2 and meeting one the following sets specifications: (a) having a Mullen burst index not less than 3,7 kpa m 2 /g and a stretch factor more than 4,5 % in the cross direction and more than 2 % 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 (g/m 2 ) Machine direction Minimum tear (mn) Machine direction plus cross direction Cross direction Minimum tensile (kn/m) Machine direction plus Cross direction , ,3 7, ,8 8, ,7 10, ,4 12,3 4

5 3. For the purposes subheading , semi-chemical fluting paper means paper, in rolls, which not less than 65 % by weight the total fibre content consists unbleached hardwood fibres obtained by a combination mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes conditioning) crush resistance exceeding 1,8 newtons/g/m2 at 50 % relative humidity, at 23 C. 4. Subheading covers paper, in rolls, made mainly straw pulp obtained by a combination mechanical and chemical pulping processes, weighing130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes conditioning) crush resistance exceeding 1,4 newtons/g/m2 at 50 % relative humidity, at 23 C. 5. Subheadings and cover paper and paperboard made wholly or mainly pulp recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer dyed paper or paper made bleached or unbleached non-recovered pulp. These products have a Mullen burst index not less than 2 kpa m 2 /g. 6. For the purposes subheading , sulphite wrapping paper means machine-glazed paper, which more than 40 % by weight the total fibre content consists wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index not less than 1,47 kpa m 2 /g. 7. For the purposes subheading , lightweight coated paper means paper, coated on both sides, a total weight not exceeding 72 g/m 2, with a coating weight not exceeding 15 g/m 2 per side, on a base which not less than 50 % by weight the total fibre content consists wood fibres obtained by a mechanical process. 5

6 Preferential rates Newsprint, in rolls or sheets 4802 Uncoated paper and paperboard, a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, any size, other than paper heading 4801 or 4803; handmade paper and paperboard: Handmade paper and paperboard Paper and paperboard a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard Wallpaper base: Not containing fibres obtained by a mechanical process or which not more than 10 % by weight the total fibre content consists such fibres Other - Other paper and paperboard, not containing fibres obtained by a mechanical process or which not more than 10 % by weight the total fibre content consists such fibres: Weighing less than 40 g/m Weighing 40 g/m 2 or more but not more than 150 g/m 2, in rolls: Weighing 40 g/m 2 or more but less than 60 g/m Weighing 60 g/m 2 or more but less than 75 g/m Weighing 75 g/m 2 or more but less than 80 g/m Weighing 80 g/m 2 or more Weighing 40 g/m 2 or more but not more than 150 g/m 2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: With one side measuring 297 mm and the other side measuring 210 mm (A4 format) Other 6

7 Preferential rates Other, weighing 40 g/m 2 or more but not more than 150 g/m Weighing more than 150 g/m 2 : In rolls Other - Other paper and paperboard, which more than 10 % by weight the total fibre content consists fibres obtained by a mechanical process or chemi-mechanical process: In rolls: Weighing less than 72 g/m 2 and which more than 50 % by weight the total fibre content consists fibres obtained by a mechanical process Other In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state Other Toilet or facial tissue stock, towel or napkin stock and similar paper a kind used for household or sanitary purposes, cellulose wadding and webs cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets: Cellulose wadding CEFTA : 0 / MSA : Creped paper and webs cellulose fibres (tissues), weighing, per ply: Not more than 25 g/m (1) CEFTA : 0 / MSA : More than 25 g/m CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Uncoated kraft paper and paperboard, in rolls or sheets, other than that heading 4802 or 4803: (1) Zero rate when complying with the conditions laid down in Part C Annex 1 Low No. 04/L January

8 Preferential rates - Kraftliner: Unbleached: Of which not less than 80 % by weight the total fibre content consists coniferous fibres obtained by the chemical sulphate or soda process: Weighing less than 150 g/m Weighing 150 g/m 2 or more but less than 175 g/m Weighing 175 g/m 2 or more Other Other: Of which not less than 80 % by weight the total fibre content consists coniferous fibres obtained by the chemical sulphate or soda process: Composed one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m 2 : Less than 175 g g or more Other Other - Sack kraft paper: Unbleached: Of which not less than 80 % by weight the total fibre content consists coniferous fibres obtained by the chemical sulphate or soda process Other Other: Of which not less than 80 % by weight the total fibre content consists coniferous fibres obtained by the chemical sulphate or soda process Other - Other kraft paper and paperboard weighing 150 g/m 2 or less: Unbleached: Of which not less than 80 % by weight the total fibre content consists coniferous fibres obtained by the chemical sulphate or soda process: Kraft electro-technical insulating paper 8

9 Preferential rates Other Other Other: Of which not less than 80 % by weight the total fibre content consists coniferous fibres obtained by the chemical sulphate or soda process: Bleached uniformly throughout the mass Other Other - Other kraft paper and paperboard weighing more than 150 g/m 2 but less than 225 g/m 2 : Unbleached: Other: Saturating kraft Other - - Bleached uniformly throughout the mass and which more than 95 % by weight the total fibre content consists wood fibres obtained by a chemical process: Other - Other kraft paper and paperboard weighing 225 g/m 2 or more: Unbleached Bleached uniformly throughout the mass and which more than 95 % by weight the total fibre content consists wood fibres obtained by a chemical process: Other: Of which not less than 80 % by weight the total fibre content consists coniferous fibres obtained by the chemical sulphate or soda process Other 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than specified in Note 3 to this Chapter: - Fluting paper: Semi-chemical fluting paper Straw fluting paper 9

10 Preferential rates Other: Wellenstf Other - Testliner (recycled liner board): Weighing 150 g/m 2 or less Weighing more than 150 g/m Sulphite wrapping paper Filter paper and paperboard Felt paper and paperboard - Other: Weighing not more than 150 g/m Weighing more than 150 g/m 2 but less than 225 g/m Weighing 225 g/m 2 or more: Made from recovered paper Other 4806 Vegetable parchment, greasepro papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets: Vegetable parchment CEFTA : 0 / MSA : Greasepro papers CEFTA : 0 / MSA : Tracing papers CEFTA : 0 / MSA : Glassine and other glazed transparent or translucent papers: Glassine papers CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Composite paper and paperboard (made by sticking flat layers paper or paperboard together with an adhesive), not surfacecoated or impregnated, whether or not internally reinforced, in rolls or sheets: Made from recovered paper, whether or not covered with paper CEFTA : 0 / MSA : Other CEFTA : 0 / MSA :

11 Preferential rates 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper the kind described in heading 4803: Corrugated paper and paperboard, whether or not perforated CEFTA : 0 / MSA : Kraft paper, creped or crinkled, whether or not embossed or perforated CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or fset plates), whether or not printed, in rolls or sheets: Self-copy paper CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surfacecoloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, any size: - Paper and paperboard a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or which not more than 10 % by weight the total fibre content consists such fibres: In rolls CEFTA : 0 / MSA : In sheets with one side not exceeding 435 mm and the other side CEFTA : 0 / MSA : not exceeding 297 mm in the unfolded state Other CEFTA : 0 / MSA : Paper and paperboard a kind used for writing, printing or other graphic purposes, which more than 10 % by weight the total fibre content consists fibres obtained by a mechanical process or chemi-mechanical process: Lightweight coated paper CEFTA : 0 / MSA : Other: In rolls CEFTA : 0 / MSA : Other CEFTA : 0 / MSA :

12 Preferential rates - Kraft paper and paperboard, other than that a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and which more than 95 % by weight the total fibre content consists wood fibres obtained by a chemical process, and weighing 150 g/m 2 or less CEFTA : 0 / MSA : Bleached uniformly throughout the mass and which more than 95 % by weight the total fibre content consists wood fibres obtained by a chemical process, and weighing more than 150 g/m 2 : Coated with kaolin CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Other paper and paperboard: Multi-ply: Each layer bleached CEFTA : 0 / MSA : With only one outer layer bleached CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Other: Bleached paper and paperboard, coated with kaolin CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Paper, paperboard, cellulose wadding and webs cellulose fibres, coated, impregnated, covered, surface-coloured, surfacedecorated or printed, in rolls or rectangular (including square) sheets, any size, other than goods the kind described in heading 4803, 4809 or 4810: Tarred, bituminised or asphalted paper and paperboard Self-adhesive: - Gummed or adhesive paper and paperboard: 12

13 Of a width not exceeding 10 cm, the coating which consists unvulcanised natural or synthetic rubber Preferential rates Other Other - Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): Bleached, weighing more than 150 g/m Other Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol Other paper, paperboard, cellulose wadding and webs cellulose fibres Filter blocks, slabs and plates, paper pulp 4813 Cigarette paper, whether or not cut to size or in the form booklets or tubes: In the form booklets or tubes - L05 L05 10 CEFTA : 0 / MSA : In rolls a width not exceeding 5 cm CEFTA : 0 / MSA : Other: In rolls a width exceeding 5 cm but not exceeding 15 cm CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Wallpaper and similar wallcoverings; window transparencies paper: 13

14 Preferential rates Wallpaper and similar wallcoverings, consisting paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer plastics Other: Wallpaper and similar wallcoverings, consisting grained, embossed, surface-coloured, design-printed or otherwise surfacedecorated paper, coated or covered with transparent protective plastics CEFTA : 0 / MSA : CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : [4815] 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those heading 4809), duplicator stencils and fset plates, paper, whether or not put up in boxes: Self-copy paper CEFTA : 0 / MSA : Other: Carbon or similar copying papers CEFTA : 0 / MSA : Duplicator stencils CEFTA : 0 / MSA : Other 4817 Envelopes, letter cards, plain postcards and correspondence cards, paper or paperboard; boxes, pouches, wallets and writing compendiums, paper or paperboard, containing an assortment paper stationery: Envelopes CEFTA : 0 / MSA : Letter cards, plain postcards and correspondence cards CEFTA : 0 / MSA : Boxes, pouches, wallets and writing compendiums, paper or paperboard, containing an assortment paper stationery CEFTA : 0 / MSA :

15 Preferential rates 4818 Toilet paper and similar paper, cellulose wadding or webs cellulose fibres, a kind used for household or sanitary purposes, in rolls a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles apparel and clothing accessories, paper pulp, paper, cellulose wadding or webs cellulose fibres: Toilet paper: Weighing, per ply, 25 g/m 2 or less CEFTA : 0 / MSA : Weighing, per ply, more than 25 g/m CEFTA : 0 / MSA : Handkerchiefs, cleansing or facial tissues and towels: Handkerchiefs and cleansing or facial tissues CEFTA : 0 / MSA : Hand towels: In rolls CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : CEFTA : 0 / MSA : Tablecloths and serviettes Articles apparel and clothing accessories CEFTA : 0 / MSA : Other: Articles a kind used for surgical, medical or hygienic purposes, CEFTA : 0 / MSA : not put up for retail sale Other CEFTA : 0 / MSA : Cartons, boxes, cases, bags and other packing containers, paper, paperboard, cellulose wadding or webs cellulose fibres; box files, letter trays, and similar articles, paper or paperboard, a kind used in fices, shops or the like: Cartons, boxes and cases, corrugated paper or paperboard Folding cartons, boxes and cases, non-corrugated paper or paperboard Sacks and bags, having a base a width 40 cm or more Other sacks and bags, including cones Other packing containers, including record sleeves 15

16 Preferential rates Box files, letter trays, storage boxes and similar articles, a kind used in fices, shops or the like CEFTA : 0 / MSA : Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise-books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles stationery, paper or paperboard; albums for samples or for collections and book covers, paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Registers, account books, order books and receipt books CEFTA : 0 / MSA : Notebooks, letter pads and memorandum pads CEFTA : 0 / MSA : Diaries CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Exercise books CEFTA : 0 / MSA : Binders (other than book covers), folders and file covers CEFTA : 0 / MSA : Manifold business forms and interleaved carbon sets CEFTA : 0 / MSA : Albums for samples or for collections CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Paper or paperboard labels all kinds, whether or not printed: Printed: Self-adhesive CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Other: Self-adhesive CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Bobbins, spools, cops and similar supports, paper pulp, paper or paperboard (whether or not perforated or hardened): 16

17 Preferential rates Of a kind used for winding textile yarn CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Other paper, paperboard, cellulose wadding and webs cellulose fibres, cut to size or shape; other articles paper pulp, paper, paperboard, cellulose wadding or webs cellulose fibres: Filter paper and paperboard CEFTA : 0 / MSA : Rolls, sheets and dials, printed for self-recording apparatus CEFTA : 0 / MSA : Trays, dishes, plates, cups and the like, paper or paperboard: Of bamboo CEFTA : 0 / MSA : Other: Trays, dishes and plates CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Moulded or pressed articles paper pulp: Moulded trays and boxes for packing eggs CEFTA : 0 / MSA : Other CEFTA : 0 / MSA : Other: Paper and paperboard, a kind used for writing, printing or other CEFTA : 0 / MSA : graphic purposes Other: Gaskets, washers and other seals, for use in civil aircraft (1) Other CEFTA : 0 / MSA : (1) Entry under this subheading is subject to the conditions laid down in Part C Annex 1 Low No. 04/L January