Archived – Standard Classification of Goods (SCG) - Notes 1996-2001

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Section X:  Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

Chapter 47:  Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Note.

  1. For the purposes of heading No. 47.02, the expression "chemical wood pulp, dissolving grades" 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.

Chapter 48:  Paper and paperboard; articles of paper pulp, of paper or of paperboard

Notes.

  1. This Chapter does not cover:

    a) Articles of Chapter 30;

    b) Stamping foils of heading No. 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 No. 34.01), or with polishes, creams or similar preparations (heading No. 34.05);

    e) Sensitised paper or paperboard of headings Nos. 37.01 to 37.04;

    f) Paper impregrated with diagnostic or laboratory reagents (heading No. 38.22);

    g) Paper-reinforced stratified sheeting of plastics, 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 heading No. 48.14 (Chapter 39);

    h) Articles of heading No. 42.02 (for example, travel goods);

    ij) Articles of Chapter 46 (manufactures of plaiting material);

    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 No. 68.05) or paper- or paperboard-backed mica (heading No. 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

    n) Metal foil backed with paper or paperboard (Section XV);

    o) Articles of heading No. 92.09; or

    p) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

  2. Subject to the provisions of Note 6, headings Nos. 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking 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 heading No. 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
  3. In this Chapter the expression "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 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/m² and not more than 65 g/m²
  4. In addition to hand-made paper and paperboard, heading No. 48.02 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:
    1. 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
    2. containing over 8% ash, and
      1. weighing not more than 80 g/m², or
      2. coloured throughout the mass; or
    3. containing over 3% ash and having a brightness of 60% or more; or
    4. containing more than 3% but not more than 8% ash, having a brightness under 60%, and a burst index equal to or less than 2.5 kPa.m²/g; or
    5. containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m²/ g.
    For paper or paperboard weighing more than 150 g/m²:
    1. coloured throughout the mass; or
    2. having a brightness of 60% or more, 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 ash content more than 3%
    3. having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%.

      Heading No. 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper and 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.
  6. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings Nos. 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.
    1. Headings Nos. 48.01, 48.02, 48.04 to 48.08, 48.10 and 48.11 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
      1. in strips or rolls of a width exceeding 15 cm; or
      2. in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in 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 heading No. 48.02.
    2. Headings Nos. 48.03 and 48.09 apply only to paper, cellulose wadding and webs of cellulose fibres:
      1. in strips or rolls of a width exceeding 36 cm; or
      2. in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
  8. For the purposes of heading No. 48.14, the expression "wallpaper and similar wall coverings" applies only to:
    1. Paper in rolls, of a width of 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 (e.g., with textile flock), whether or not coated or covered with transparent protective plastics;
      2. With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
      3. Coated or covered on the face side with plastics, the layer of 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;
    2. Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
    3. 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 heading No. 48.15.
  9. Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
  10. Heading No. 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
  11. Except for the goods of heading No. 48.14 or 48.21, 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.

Subheading Notes.

  1. For the purposes of subheadings Nos. 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80% 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.
     
    Minimum Mullen bursting strength
    Weight
    g/m²    		 Minimum Mullen bursting strength
    kPa
    115 393
    125 417
    200 637
    300 824
    400 961
  2. For the purposes of subheadings Nos. 4804.21 and 4804.29, "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:
    1. Having a Mullen burst index of not less than 3.7 kPa.m²/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.
    2. Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
       
      minima for tear and tensile
      Weight g/m² Minimum tear mN Minimum tensile kN/m
      Machine direction³ Machine direction plus cross direction Cross direction Machine direction plus cross direction
      60 700 1,510 1.9 6
      70 830 1,790 2.3 7.2
      80 965 2,070 2.8 8.3
      100 1,230 2,635 3.7 10.6
      115 1,425 3,060 4.4 12.3
  3. For the purposes of subheading 4805.10, "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 196 newtons at 50% relative humidity, at 23 °C.
  4. For the purposes of subheading No. 4805.30, "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 index ratio of not less than 1.47 kPa.m²/g.
  5. For the purposes of subheading No. 4810.21, "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.

Chapter 49:  Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Notes.

  1. This Chapter does not cover:
    1. Photographic negatives or positives on transparent bases (Chapter 37);
    2. Maps, plans or globes, in relief, whether or not printed (heading No. 90.23);
    3. Playing cards or other goods of Chapter 95; or
    4. Original engravings, prints and lithographs (heading No. 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationary or the like of heading No. 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97.
  2. For the purposes of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten.
  3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading No. 49.01, whether or not containing advertising material.
  4. Heading No. 49.01 also covers:
    1. A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;
    2. A pictorial supplement accompanying, and subsidiary to, a bound volume; and
    3. Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

      However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading No. 49.11.
  5. Subject to Note 3 to this Chapter, heading No. 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading No. 49.11.
  6. For the purposes of heading No. 49.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.
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