Chapter 48 — Paper & paperboard

Chapter notes

• 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).
• 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 37.04; (f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22); (g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics constituting more than half the total thickness (Chapter 39); (h) Articles of heading 42.02; (i) Articles of Chapter 46; (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-backed mica (heading 68.14); (n) Metal foil backed with paper or paperboard (generally Section XIV or XV); (o) Articles of heading 92.09; (p) Articles of Chapter 95; (q) Articles of Chapter 96.
• 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, weighing not less than 40 g/m2 and not more than 65 g/m2, and applies only to paper in strips or rolls of a width exceeding 28 cm, or in rectangular sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.
• 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 satisfying specified criteria relating to mechanical fibre content, ash content, brightness, burst index and caliper depending on weight.

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