CTHRepealedAct
Customs Tariff Act 1987
Part 48
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Chapter 48
Paper and paperboard; articles of paper pulp, of paper or of paperboard
(a) Articles of Chapter 30;
(b) Stamping foils of 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 (3401), or with polishes, creams or similar preparations (3405);
(e) Sensitised paper or paperboard of 3701 to 3704.00.00;
(f) Paper-reinforced stratified plastic sheeting, 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 4814 (Chapter 39);
(g) Articles of 4202 (for example, travel goods);
(h) Articles of Chapter 46 (manufactures of plaiting material);
(ij) Paper yarn or textile articles of paper yarn (Section XI);
(k) Articles of Chapter 64 or Chapter 65;
(l) Abrasive paper or paperboard (6805) or paper- or paperboard-backed mica (6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
(m) Metal foil backed with paper or paperboard (Section XV);
(n) Articles of 9209; or
(o) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).
2.- Subject to the provisions of Note 6, 4801.00.00 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false watermarking 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 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed, for example, by coating or impregnation.
3.- In this Chapter “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical process, unsized or very lightly sized, having a smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40 g per square metre and not more than 57 g per square metre and having an ash content by weight not exceeding 8%.
4.- In addition to hand-made paper and paperboard, 4802 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a 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 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 (1); or
(d) containing more than 3% but not more than 8% ash, having a brightness less than 60% (1), and a burst index equal to or less than 2.5 kPa/g/m2; or
(e) containing 3% ash or less, having a brightness of 60% or more (1) and a burst index equal to or less than 2.5 kPa/g/m2.
For paper or paperboard weighing more than 150 g/m2:
(a) coloured throughout the mass; or
(b) having a brightness of 60% or more (1), and
1\. a caliper of 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 of less than 60% (1), a caliper of 254 micrometres (microns) or less and an ash content more than 8%.
4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
5.- In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
(1) Brightness is to be measured by the Elrepho, GE or any equivalent internationally recognized brightness testing method.
6.- Paper, paperboard, cellulose wadding and webs of cellulose fibres 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 this Schedule.
7.- 4801.00.00, 4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
(a) in strips or rolls of a width exceeding 15 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.
Except that hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 6, in 4802.
8.- For the purposes of 4814, “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-coloured, 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 plastic layer being grained, embossed, coloured, 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 4815.00.00.
9.- 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
10.-4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
11.-Except for the goods of 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.
1.- For the purposes of 4804.11.00 and 4804.19.00, “kraftliner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate 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.
| Weightg/m2 | | Minimum Mullen bursting strengthkPa |
| ---------- | --- | ----------------------------------- |
| 115 | | 393 |
| 125 | | 417 |
| 200 | | 637 |
| 300 | | 824 |
| 400 | | 961 |
2\. - For the purposes of 4804.21.00 and 4804.29.00, “sack kraft paper” means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate 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 38 and a stretch factor of more than 4.5% in the cross direction and of 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:
<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td style="width:19.4%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; 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 colspan="2" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Minimum tear</span></p></td><td colspan="2" style="border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Minimum tensile</span></p></td></tr><tr style="height:1pt"><td style="width:19.4%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; 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 colspan="2" style="border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">mN</span></p></td><td colspan="2" style="border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">kN/m</span></p></td></tr><tr style="height:1pt"><td style="width:19.4%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Weight</span></p></td><td style="width:12.96%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Machine</span></p></td><td style="width:19.02%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Machine</span></p></td><td style="width:11.32%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Cross</span></p></td><td style="width:37.3%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Machine</span></p></td></tr><tr style="height:1pt"><td rowspan="2" style="width:19.4%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">g/m</span><span style="font-family:'Times New Roman', serif; font-size:6.67pt; vertical-align:super">2</span></p></td><td style="width:12.96%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">direction</span></p></td><td style="width:19.02%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">direction plus</span></p></td><td style="width:11.32%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">direction</span></p></td><td style="width:37.3%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">direction plus</span></p></td></tr><tr style="height:1pt"><td style="width:12.96%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:19.02%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">cross direction</span></p></td><td style="width:11.32%; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:37.3%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">cross direction</span></p></td></tr><tr style="height:1pt"><td style="width:19.4%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">60</span></p></td><td style="width:12.96%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">700</span></p></td><td style="width:19.02%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1 510</span></p></td><td style="width:11.32%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.9</span></p></td><td style="width:37.3%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">6</span></p></td></tr><tr style="height:1pt"><td style="width:19.4%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">70</span></p></td><td style="width:12.96%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">830</span></p></td><td style="width:19.02%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1 790</span></p></td><td style="width:11.32%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.3</span></p></td><td style="width:37.3%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">7.2</span></p></td></tr><tr style="height:1pt"><td style="width:19.4%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">80</span></p></td><td style="width:12.96%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">965</span></p></td><td style="width:19.02%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2 070</span></p></td><td style="width:11.32%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.8</span></p></td><td style="width:37.3%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8.3</span></p></td></tr><tr style="height:1pt"><td style="width:19.4%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">100</span></p></td><td style="width:12.96%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1 230</span></p></td><td style="width:19.02%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2 635</span></p></td><td style="width:11.32%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.7</span></p></td><td style="width:37.3%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">10.6</span></p></td></tr><tr style="height:1pt"><td style="width:19.4%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">115</span></p></td><td style="width:12.96%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1 425</span></p></td><td style="width:19.02%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3 060</span></p></td><td style="width:11.32%; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4.4</span></p></td><td style="width:37.3%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">12.3</span></p></td></tr></tbody></table>
```
3 - For the purposes of 4805.10.00, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora Medium Test with 60 minutes of conditioning) crush resistance exceeding 20 kgf at 50% relative humidity, at 23°C.
4 - For the purposes of 4805.30.00, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 15.
5 - For the purposes of 4810.21.00, “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% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
1.- In this Chapter “machine-glazed paper” means paper or paperboard which has one side made smooth and glossy by drying in contact with a heated, polished metal cylinder which forms part of the drying section of the machine. The other side of the paper or paperboard remains relatively rough.
| 4801.00.00 | NEWSPRINT, IN ROLLS OR SHEETS | Free |
| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------- |
| 4802 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND PUNCH CARD STOCK AND PUNCH TAPE PAPER, IN ROLLS OR SHEETS, OTHER THAN PAPER OF 4801.00.00 OR 4803.00.00; HAND-MADE PAPER AND PAPERBOARD: | |
| 4802.10.00 | - Hand-made paper and paperboard | 2% |
| 4802.20.00 | - Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electro-sensitive paper or paperboard | 25%DC:20% |
| 4802.30.00 | - Carbonising base paper | 15%DC:10% |
| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------- |
| 4802.40.00 | - Wallpaper base | 20%DC:15% |
| 4802.5 | -Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: | |
| 4802.51.00 | - - Weighing less than 40 g/m2 | 20%DC:15% |
| 4802.52.00 | --Weighing 40 g/m2 or more but not more than 150 g/m2 | 20%DC:15% |
| 4802.53.00 | - - Weighing more than 150 g/m2 | 20%DC:15%CAN:15% |
| 4802.60.00 | -Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process | 5%CAN:2% |
| 4803.00.00 | TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OF A WIDTH EXCEEDING 36 cm OR IN RECTANGULAR (INCLUDING SQUARE) SHEETS WITH AT LEAST ONE SIDE EXCEEDING 36 cm IN UNFOLDED STATE | 5% |
| 4804 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF 4802 OR 4803.00.00: | |
| 4804.1 | - Kraftliner: | |
| 4804.11.00 | - - Unbleached | 20%DC:15%CAN:10% |
| 4804.19.00 | - - Other | 20%DC:15%CAN:10% |
| 4804.2 | - Sack kraft paper: | |
| 4804.21.00 | - - Unbleached | 20%DC:15%CAN:19% |
| 4804.29.00 | - - Other | 20%DC:15% |
| 4804.3 | - Other kraft paper and paperboard weighing 150 g/m2 or less: | |
| 4804.31.00 | - - Unbleached | 20%DC:15% |
| 4804.39.00 | - - Other | 20%DC:15% |
| | SCHEDULE 3—continued | |
| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------------- |
| 4804.4 | -Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: | |
| 4804.41.00 | - - Unbleached | 20%DC:15% |
| 4804.42.00 | - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process | 20%DC:15% |
| 4804.49.00 | - - Other | 20%DC:15% |
| 4804.5 | - Other kraft paper and paperboard weighing 225 g/m2 or more: | |
| 4804.51.00 | - - Unbleached | 10%DC:5%CAN:5% |
| 4804.52.00 | - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process | 10%DC:5%CAN:5% |
| 4804.59.00 | - - Other | 10%DC:5%CAN:5% |
| 4805 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS: | |
| 4805.10.00 | - Semi-chemical fluting paper (corrugating medium) | 20%DC:15% |
| 4805.2 | - Multi-ply paper and paperboard: | |
| 4805.21.00 | - - Each layer bleached | 10%DC:5% |
| 4805.22.00 | - - With only one outer layer bleached | 10%DC:5% |
| 4805.23.00 | --Having three or more layers, of which only the two outer layers are bleached | 10%DC:5% |
| 4805.29.00 | - - Other | 10%DC:5% |
| 4805.30.00 | - Sulphite wrapping paper | 10%DC:5% |
| 4805.40.00 | - Filter paper and paperboard | 20%DC:15% |
| 4805.50.00 | - Felt paper and paperboard | 2% |
| 4805.60.00 | - Other paper and paperboard, weighing 150 g/m2 or less | 10%DC:5%CAN:5% |
| 4805.70.00 | -Other paper and paperboard, weighing more than 150 g/m2 but less than 225 g/m2 | 20%DC:15% |
| 4805.80.00 | - Other paper and paperboard, weighing 225 g/m2 or more | 10%DC:5% |
| 4806 | VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS: | |
| | SCHEDULE 3—continued | |
| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------- |
| 4806.10.00 | - Vegetable parchment | 2% |
| 4806.20.00 | - Greaseproof papers | 2% |
| 4806.30.00 | - Tracing papers | 2% |
| 4806.40.00 | -Glassine and other glazed transparent or translucent papers | 2% |
| 4807 | COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACE-COATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETS: | |
| 4807.10.00 | - Paper and paperboard, laminated internally with bitumen, tar or asphalt | 5% |
| 4807.9 | - Other: | |
| 4807.91.00 | --Straw paper and paperboard, whether or not covered with paper other than straw paper | 5% |
| 4807.99.00 | - - Other | 5% |
| 4808 | PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN THAT OF 4803.00.00 OR 4818: | |
| 4808.10.00 | -Corrugated paper and paperboard, whether or not perforated | 10%DC:5% |
| 4808.20.00 | -Sack kraft paper, creped or crinkled, whether or not embossed or perforated | 5% |
| 4808.30.00 | -Other kraft paper, creped or crinkled, whether or not embossed or perforated | 5% |
| 4808.90.00 | - Other | 10%DC:5% |
| 4809 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS OF A WIDTH EXCEEDING 36 cm OR IN RECTANGULAR (INCLUDING SQUARE) SHEETS WITH AT LEAST ONE SIDE EXCEEDING 36 cm IN UNFOLDED STATE: | |
| 4809.10.00 | - Carbon or similar copying papers | 25%DC:20% |
| 4809.20.00 | - Self-copy paper | 25%DC:20% |
| 4809.90.00 | - Other | 20%DC:15% |
| 4810 | 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 SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS: | |
| | SCHEDULE 3—continued | |
| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------- |
| 4810.1 | - Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: | |
| 4810.11.00 | - - Weighing not more than 150 g/m2 | 20%DC:15% |
| 4810.12.00 | - - Weighing more than 150 g/m2 | 25%DC:20% |
| 4810.2 | - Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process: | |
| 4810.21.00 | - - Light-weight coated paper | 20%DC:15% |
| 4810.29.00 | - - Other | 25%DC:20% |
| 4810.3 | - Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: | |
| 4810.31.00 | - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less | 20%DC:15% |
| 4810.32.00 | - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 | 20%DC:15% |
| 4810.39.00 | - - Other | 20%DC:15% |
| 4810.9 | - Other paper and paperboard: | |
| 4810.91.00 | - - Multi-ply | 25%DC:20% |
| 4810.99.00 | - - Other | 25%DC:20% |
| 4811 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS, OTHER THAN GOODS OF 4803.00.00, 4809, 4810 OR 4818: | |
| 4811.10.00 | - Tarred, bituminised or asphalted paper and paperboard | 25%DC:20% |
| 4811.2 | - Gummed or adhesive paper and paperboard: | |
| 4811.21.00 | - - Self-adhesive | 25%DC:20%CAN:15% |
| 4811.29.00 | - - Other | 25%DC:20%CAN:15% |
| 4811.3 | - Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): | |
| | SCHEDULE 3—continued | |
| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------- |
| 4811.31.00 | - - Bleached, weighing more than 150 g/m2 | 25%DC:20% |
| 4811.39.00 | - - Other | 25%DC:20%CAN:15% |
| 4811.40.00 | - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol | 25%DC:20% |
| 4811.90.00 | - Other paper, paperboard, cellulose wadding and webs of cellulose fibres | 10%DC:5% |
| 4812.00.00 | FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP | 20%DC:15% |
| 4813 | CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES: | |
| 4813.10.00 | - In the form of booklets or tubes | 2% |
| 4813.20.00 | - In rolls of a width not exceeding 5 cm | 2% |
| 4813.90.00 | - Other | 2% |
| 4814 | WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER: | |
| 4814.10.00 | - “Ingrain” paper | 5%CAN:Free |
| 4814.20.00 | - Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics | 15%DC:10% |
| 4814.30.00 | - Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven | 5%CAN:Free |
| 4814.90.00 | - Other | 5%CAN:Free |
| 4815.00.00 | FLOOR COVERINGS ON A BASE OF PAPER OR OF PAPERBOARD, WHETHER OR NOT CUT TO SIZE | 20%DC:15% |
| 4816 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES: | |
| 4816.10.00 | - Carbon or similar copying papers | 25%DC:20% |
| 4816.20.00 | - Self-copy paper | 25%DC:20% |
| 4816.30.00 | - Duplicator stencils | 25%DC:20% |
| 4816.90.00 | - Other | 25%DC:20% |
| 4817 | ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY: | |
| | SCHEDULE 3—continued | |
| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------- |
| 4817.10.00 | - Envelopes | 25%DC:20% |
| 4817.20.00 | - Letter cards, plain postcards and correspondence cards | 25%DC:20% |
| 4817.30.00 | - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 25%DC:20% |
| 4818 | TOILET PAPER, HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLECLOTHS, SERVIETTES, NAPKINS FOR BABIES, TAMPONS, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES: | |
| 4818.10.00 | - Toilet paper | 25%DC:20% |
| 4818.20.00 | - Handkerchiefs, cleansing or facial tissues and towels | 25%DC:20% |
| 4818.30.00 | - Tablecloths and serviettes | 25%DC:20% |
| 4818.40 | - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles: | |
| 4818.40.10 | ---Babies’ napkins | 40%DC:30% |
| 4818.40.90 | ---Other | 25%DC:20% |
| 4818.50 | - Articles of apparel and clothing accessories: | |
| 4818.50.10 | ---Articles of apparel | 40%DC:30% |
| 4818.50.90 | ---Other | 25%DC:20% |
| 4818.90.00 | - Other | 25%DC:20% |
| 4819 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE: | |
| 4819.10.00 | -Cartons, boxes and cases, of corrugated paper or paperboard | 25%DC:20% |
| 4819.20.00 | - Folding cartons, boxes and cases, of non-corrugated paper or paperboard | 25%DC:20% |
| 4819.30.00 | - Sacks and bags, having a base of a width of 40 cm or more | 25%DC:20% |
| 4819.40.00 | - Other sacks and bags, including cones | 25%DC:20% |
| 4819.50.00 | - Other packing containers, including record sleeves | 25%DC:20% |
| | SCHEDULE 3—continued | |
| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |
| 4819.60.00 | - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | 25%DC:20% |
| 4820 | REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, 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 OF STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD: | |
| 4820.10.00 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 25%DC:20% |
| 4820.20.00 | - Exercise books | 25%DC:20% |
| 4820.30.00 | - Binders, folders and file covers | 25% DC:20% |
| 4820.40.00 | - Manifold business forms and interleaved carbon sets | 25%DC:20% |
| 4820.50.00 | - Albums for samples or for collections | 25%DC:20% |
| 4820.90.00 | - Other | 25%DC:20% |
| 4821 | PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED: | |
| 4821.10.00 | - Printed | 25%DC:20% |
| 4821.90.00 | - Other | 25%DC:20% |
| 4822 | BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED): | |
| 4822.10.00 | - Of a kind used for winding textile yarn | 2% |
| 4822.90.00 | - Other | 2% |
| 4823 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES: | |
| 4823.1 | - Gummed or adhesive paper, in strips or rolls: | |
| 4823.11.00 | - - Self-adhesive | 25%DC:20% |
| 4823.19.00 | - - Other | 25%DC:20% |
| 4823.20.00 | - Filter paper and paperboard | 25%DC:20% |
| | SCHEDULE 3—continued | |
| ---------- | --------------------------------------------------------------------------------------------- | ---------------- |
| 4823.30.00 | -Cards, not punched, for punch card machines, whetheror not in strips | 25%DC:20% |
| 4823.40.00 | - Rolls, sheets and dials, printed for self-recording apparatus | 25%DC:20% |
| 4823.5 | - Other paper and paperboard, of a kind used for writing, printing or other graphic purposes: | |
| 4823.51.00 | - - Printed, embossed or perforated | 25%DC:20%CAN:15% |
| 4823.59.00 | - - Other | 25%DC:20%CAN:15% |
| 4823.60.00 | -Trays, dishes, plates, cups and the like, of paper or paperboard | 25%DC:20% |
| 4823.70.00 | - Moulded or pressed articles of paper pulp | 25%DC:20% |
| 4823.90.00 | - Other | 20%DC:15% |