CTHRepealedAct
Customs Tariff Act 1987
Part 47
Start here
Get a plain-English read of Part 47
Turn the raw legal text into a practical explanation grounded in Customs Tariff Act 1987.
Chapter 47
Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard
<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td style="width:16.8%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Note.</span></p></td><td style="width:63.26%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:19.94%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td colspan="3" style="padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-left:10.8pt; margin-bottom:6pt; text-indent:-10.8pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.-For the purposes of 4702.00.00, </span><span style="font-family:'Times New Roman', serif">“</span><span style="font-family:'Times New Roman', serif">chemical wood pulp, dissolving grades</span><span style="font-family:'Times New Roman', serif">”</span><span style="font-family:'Times New Roman', serif"> means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20°C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.</span></p></td></tr><tr style="height:1pt"><td style="width:16.8%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4701.00.00</span></p></td><td style="width:63.26%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">MECHANICAL WOOD PULP</span></p></td><td style="width:19.94%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:16.8%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4702.00.00</span></p></td><td style="width:63.26%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">CHEMICAL WOOD PULP, DISSOLVING GRADES</span></p></td><td style="width:19.94%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:16.8%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4703</span></p></td><td style="width:63.26%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER THAN DISSOLVING GRADES:</span></p></td><td style="width:19.94%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:16.8%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4703.1</span></p></td><td style="width:63.26%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Unbleached:</span></p></td><td style="width:19.94%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:16.8%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4703.11.00</span></p></td><td style="width:63.26%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Coniferous</span></p></td><td style="width:19.94%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:16.8%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4703.19.00</span></p></td><td style="width:63.26%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Non-coniferous</span></p></td><td style="width:19.94%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:16.8%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4703.2</span></p></td><td style="width:63.26%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Semi-bleached or bleached:</span></p></td><td style="width:19.94%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:16.8%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4703.21.00</span></p></td><td style="width:63.26%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Coniferous</span></p></td><td style="width:19.94%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:16.8%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4703.29.00</span></p></td><td style="width:63.26%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Non-coniferous</span></p></td><td style="width:19.94%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr></tbody></table>
```
| 4704 | CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES: | |
| ---------- | ---------------------------------------------------------------------------------------------------------------------- | --- |
| 4704.1 | - Unbleached: | |
| 4704.11.00 | - - Coniferous | 2% |
| 4704.19.00 | - - Non-coniferous | 2% |
| 4704.2 | - Semi-bleached or bleached: | |
| 4704.21.00 | - - Coniferous | 2% |
| 4704.29.00 | - - Non-coniferous | 2% |
| 4705.00.00 | SEMI-CHEMICAL WOOD PULP | 2% |
| 4706 | PULPS OF OTHER FIBROUS CELLULOSIC MATERIAL: | |
| 4706.10.00 | - Cotton linters pulp | 2% |
| 4706.9 | - Other: | |
| 4706.91.00 | - - Mechanical | 2% |
| 4706.92.00 | - - Chemical | 2% |
| 4706.93.00 | - - Semi-chemical | 2% |
| 4707 | WASTE AND SCRAP OF PAPER OR PAPERBOARD: | |
| 4707.10.00 | - Of unbleached kraft paper or paperboard or of corrugated paper or paperboard | 2% |
| 4707.20.00 | - Of other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | 2% |
| 4707.30.00 | - Of paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | 2% |
| 4707.90.00 | - Other, including unsorted waste and scrap | 2% |