Item 108: [Goods made from recycled papeItem 108: [Goods made from recycled paper]

#### Item 108: \[Goods made from recycled paper\] (1) Goods covered by subitems (2) to (7), if all the paper in the goods is recycled paper. (2) Writing, drawing or printing paper, if the paper is blank, or is blank apart from any or all of the following: (a) printed parallel lines to serve as a guide for writing or typing; (b) printed lines to serve as a guide for drawing graphs, diagrams or similar matter; (c) in the case of paper for use in computer printers—printed lines (whether or not numbered); (d) a printed trade mark, logo, letterhead or similar matter. This subitem does not cover paper that is treated so as to react to heat or electromagnetic energy. In this subitem, printing paper includes paper of a kind ordinarily used in cash registers, calculators, typewriters, computer printers, photocopiers or similar machines. (3) Pads of paper covered by subitem (2), if the covers: (a) consist wholly of recycled paper or recycled cardboard; and (b) are blank, or are blank apart from any printed trade mark, logo or similar matter. (4) Paper of a kind ordinarily used in accounting ledgers or accounting journals, if the paper is blank, or is blank apart from any printed lines to serve as a guide for making entries in the ledgers or journals. (5) Envelopes that: (a) consist wholly of paper (not counting any fastener or any transparent or translucent address window); and (b) are blank, or are blank apart from any printed return address, postage paid mark, trade mark, logo or similar matter. (8) For the purposes of this Item, cardboard or paper is taken to be recycled if, and only if, all the fibre in the cardboard or paper has previously been used, as fibre, in manufacturing goods.