Chapter 48
	PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
	Notes.
	1. 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).
	2. 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, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39);
	(h) Articles of heading 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 68.05) or paper- or paperboard-backed mica (heading 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 (generally Section XIV or XV);
	(o) Articles of heading 92.09;
	(p) Articles of Chapter 95 (for example, toys, games, sports requisites); or
	(q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies).
	3. Subject to the provisions of Note 7, headings 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 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
	4. 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 (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and applies only to paper: (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.
	5. 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 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 or chemi- 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; or
	(d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2.5 kPa·m2/g; or
	(e) containing 3 % ash or less, having a brightness of 60 % or more and a burt index equal to or less than 2.5 kPa·m2/g.
	For paper or paperboard weighing more than 150 g/m2:
	(a) coloured throughout the mass; or
	(b) having a brightness of 60 % or more, and
	1. a caliper of 225 micrometres (microns) or less, or
	2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or
	(c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.
	Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
	6. 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.
	7. 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 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.
	8. Headings 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
	(a) in strips or rolls of a width exceeding 36 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.
	9. For the purposes of heading 48.14, the expression “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 layer of plastics 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 heading 48.23.
	10. Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
	11. Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
	12. Except for the goods of heading 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 4804.11 and 4804.19, “kraftliner” means machinefinished 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. finished or machine-glazed paper and paperboard,
	2. For the purposes of subheadings 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:
	(a) 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.
	(b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
	3. For the purposes of subheading 4805.11, “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 combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50 % relative humidity, at 23oC.
	4. Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50 % relative humidity, at 23oC.
	5. Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g.
	6. For the purposes of subheading 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 burst index of not less than 1.47 kPa·m2/g.
	7. For the purposes of subheading 4810.22, “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.
HS code	Product description in English
4801	Newsprint, in rolls or sheets.
	- Weighing not more than 55 g/m2:
48010011	- - In rolls, of a width exceeding 28 cm but not exceeding 36 cm
48010012	- - In rolls, other
48010013	- - In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 36 cm, and the other side exceeding 15 cm in the unfolded state
48010014	- - In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state
	- Weighing more than 55 g/m2:
48010021	- - In rolls, of a width exceeding 28 cm but not exceeding 36 cm
48010022	- - In rolls, other
48010023	- - In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 36 cm, and the other side exceeding 15 cm in the unfolded state
48010024	- - In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state
4802	Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard.
48021000	- Hand-made paper and paperboard
480220	- Paper and paperboard of a kind used as a base for photo- sensitive, heat-sensitive or electro- sensitive paper or paperboard:
48022010	- - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48022090	- - Other
480240	- Wallpaper base:
48024010	- - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48024090	- - Other
	- Other paper and paperboard, not containing fibres obtained by a mechanical or chemi- mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres:
480254	- - Weighing less than 40 g/m2:
	- - - Carbonising base paper, weighing less than 20 g/m2:
48025411	- - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48025419	- - - - Other
	- - - Other carbonising base paper:
48025421	- - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48025429	- - - - Other
48025430	- - - Base paper of a kind used to manufacture aluminium coated paper
48025440	- - - Of a kind used for writing, printing and other graphic purposes, in rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48025450	- - - Multi-ply paper and paperboard
48025490	- - - Other
480255	- - Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls:
48025520	- - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks
48025540	- - - Base paper of a kind used to manufacture aluminium coated paper
48025550	- - - Base paper of a kind used to manufacture release paper
	- - - Of a kind used for writing, printing and other graphic purposes:
48025561	- - - - Of a width not exceeding 15cm
48025569	- - - - Other
48025570	- - - Multi-ply paper
48025590	- - - Other
480256	- - Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:
48025620	- - - Fancy paper and paperboard including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks
	- - - Carbonising base paper:
48025631	- - - - With no side exceeding 36 cm in the unfolded state
48025639	- - - - Other
	- - - Of a kind used for writing, printing and other graphic purposes:
48025641	- - - - Of a width not exceeding 36 cm in rectangular (including square) sheets and in the unfolded state
48025649	- - - - Other
48025650	- - - Multi-ply paper
48025690	- - - Other
480257	- - Other, weighing 40 g/m2 or more but not more than 150 g/m2:
	- - - Carbonising base paper:
48025711	- - - - With no side exceeding 36 cm in the unfolded state
48025719	- - - - Other
	- - - Of a kind used for writing, printing and other graphic purposes:
48025721	- - - - With no side exceeds 36 cm in the unfolded state
48025729	- - - - Other
48025730	- - - Multi-ply paper
48025790	- - - Other
480258	- - Weighing more than 150 g/m2:
	- - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks:
48025821	- - - - In rolls of a width of 15 cm or less or in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state
48025829	- - - - Other
	- - - Of a kind used for writing, printing and other graphic purposes:
48025831	- - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48025839	- - - - Other
48025840	- - - Multi-ply paper
	- - - Other:
48025891	- - - - Weighing more than 150 g/m2 but less than 225 g/m2
48025899	- - - - Other
	- Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi- mechanical process:
480261	- - In rolls:
48026130	- - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks
48026140	- - - Base paper of a kind used to manufacture aluminium coated paper
	- - - Of a kind used for writing, printing and other graphic purposes:
48026151	- - - - Of a width not exceeding 15 cm
48026159	- - - - Other
48026160	- - - Multi-ply paper
	- - - Other:
48026191	- - - - Weighing more than 150 g/m2 but less than 225 g/m2
48026199	- - - - Other
480262	- - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:
48026210	- - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks, in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state
48026220	- - - Other fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks
	- - - Of a kind used for writing, printing and other graphic purposes:
48026231	- - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48026239	- - - - Other
48026240	- - - Multi-ply paper
	- - - Other:
48026291	- - - - Weighing more than 150 g/m2 but less than 225 g/m2
48026299	- - - - Other
480269	- - Other:
	- - - Of a kind used for writing, printing and other graphic purposes:
48026911	- - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48026919	- - - - Other
48026920	- - - Multi-ply paper
	- - - Other:
48026991	- - - - Weighing more than 150 g/m2 but less than 225 g/m2
48026999	- - - - Other
4803	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 or sheets.
48030030	- Of cellulose wadding or of webs of cellulose fibres
48030090	- Other
4804	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.
	- Kraftliner:
48041100	- - Unbleached
48041900	- - Other
	- Sack kraft paper:
480421	- - Unbleached:
48042110	- - - Of a kind used for making cement bags
48042190	- - - Other
	- - Other:
48042910	- - - Of a kind used for making cement bags
48042990	- - - Other
	- Other kraft paper and paperboard weighing 150 g/m2 or less:
480431	- - Unbleached:
48043110	- - - Electrical grade insulating kraft paper
48043130	- - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape
48043140	- - - Sandpaper base paper
48043150	- - - Of a kind used for making cement bags
48043190	- - - Other
480439	- - Other:
48043910	- - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape
48043920	- - - Paper and paperboard of a kind used for making food packaging
48043990	- - - Other
	- Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:
480441	- - Unbleached:
48044110	- - - Electrical grade insulating kraft paper
48044190	- - - Other
480442	- - 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:
48044210	- - - Paper and paperboard of a kind used for making food packaging
48044290	- - - Other
480449	- - Other:
48044910	- - - Paper and paperboard of a kind used for making food packaging
48044990	- - - Other
	- Other kraft paper and paperboard weighing 225 g/m2 or more:
480451	- - Unbleached:
48045110	- - - Electrical grade insulating kraft paper
48045120	- - - Pressboard weighing 600 g/m2 or more
48045130	- - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape
48045190	- - - Other
480452	- - 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:
48045210	- - - Paper and paperboard of a kind used for making food packaging
48045290	- - - Other
480459	- - Other:
48045910	- - - Paper and paperboard of a kind used for making food packaging
48045990	- - - Other
4805	Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter.
	- Fluting paper:
48051100	- - Semi-chemical fluting paper
48051200	- - Straw fluting paper
480519	- - Other:
48051910	- - - Weighing more than 150 g/m2 but less than 225 g/m2
48051990	- - - Other
	- Testliner (recycled liner board):
48052400	- - Weighing 150 g/m2 or less
480525	- - Weighing more than 150 g/m2:
48052510	- - - Weighing less than 225 g/m2
48052590	- - - Other
480530	- Sulphite wrapping paper:
48053010	- - Coloured paper of a kind used for wrapping wooden match box
48053090	- - Other
48054000	- Filter paper and paperboard
48055000	- Felt paper and paperboard
	- Other:
480591	- - Weighing 150 g/m2 or less:
48059110	- - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6 %
48059120	- - - Of a kind used to manufacture joss paper
48059190	- - - Other
480592	- - Weighing more than 150 g/m2 but less than 225 g/m2:
48059210	- - - Multi-ply paper and paperboard
48059290	- - - Other
480593	- - Weighing 225 g/m2 or more:
48059310	- - - Multi-ply paper and paperboard
48059320	- - - Blotting paper
48059390	- - - Other
4806	Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.
48061000	- Vegetable parchment
48062000	- Greaseproof papers
48063000	- Tracing papers
48064000	- Glassine and other glazed transparent or translucent papers
48070000	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.
4808	Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.
48081000	- Corrugated paper and paperboard, whether or not perforated
48084000	- Kraft paper, creped or crinkled, whether or not embossed or perforated
480890	- Other:
48089020	- - Creped or crinkled paper
48089030	- - Embossed paper
48089090	- - Other
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 or sheets.
48092000	- Self-copy paper
480990	- Other:
48099010	- - Carbon paper and similar copying papers
48099090	- - Other
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 rectangular (including square) sheets, of any size.
	- Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi- mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres:
481013	- - In rolls:
48101310	- - - Printed, of a kind used for self-recording apparatus, of a width of 150 mm or less
	- - - Other:
48101391	- - - - Of a width of 150 mm or less
48101399	- - - - Other
481014	- - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:
	- - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm:
48101411	- - - - Electrocardiograph, ultrasonography, spirometer, electro- encephalograph and fetal monitoring papers
48101419	- - - - Other
	- - - Other:
48101491	- - - - Of which no side exceeds 360 mm
48101499	- - - - Other
481019	- - Other:
48101910	- - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm in the unfolded state
	- - - Other:
48101991	- - - - Of which no side exceeds 360 mm
48101999	- - - - Other
	- 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 or chemi-mechanical process:
481022	- - Light-weight coated paper:
48102210	- - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state
	- - - Other:
48102291	- - - - In rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state
48102299	- - - - Other
481029	- - Other:
48102910	- - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state
	- - - Other:
48102991	- - - - In rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state
48102999	- - - - Other
	- Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:
481031	- - 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:
48103130	- - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state
48103190	- - - Other
481032	- - 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:
48103230	- - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state
48103290	- - - Other
481039	- - Other:
48103930	- - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state
48103990	- - - Other
	- Other paper and paperboard:
481092	- - Multi-ply:
48109240	- - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state
48109290	- - - Other
481099	- - Other:
48109940	- - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state
48109990	- - - Other
4811	Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10.
481110	- Tarred, bituminised or asphalted paper and paperboard:
48111020	- - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48111090	- - Other
	- Gummed or adhesive paper and paperboard:
481141	- - Self-adhesive:
48114120	- - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48114190	- - - Other
481149	- - Other:
48114920	- - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48114990	- - - Other
	- Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives):
481151	- - Bleached, weighing more than 150 g/m2:
	- - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state:
48115131	- - - - Floor coverings
48115139	- - - - Other
	- - - Other:
48115191	- - - - Floor coverings
48115199	- - - - Other
481159	- - Other:
48115920	- - - Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products
	- - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state:
48115941	- - - - Floor coverings
48115949	- - - - Other
	- - - Other:
48115991	- - - - Floor coverings
48115999	- - - - Other
481160	- Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol:
48116020	- - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
	- - Other:
48116091	- - - Floor coverings
48116099	- - - Other
481190	- Other paper, paperboard, cellulose wadding and webs of cellulose fibres:
	- - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state:
48119041	- - - Floor coverings
48119042	- - - Marbled paper
48119049	- - - Other
	- - Other:
48119091	- - - Floor coverings
48119092	- - - Marbled paper
48119099	- - - Other
48120000	Filter blocks, slabs and plates, of paper pulp.
4813	Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
48131000	- In the form of booklets or tubes
48132000	- In rolls of a width not exceeding 5 cm
481390	- Other:
48139010	- - In rolls of a width exceeding 5 cm, coated
48139090	- - Other
4814	Wallpaper and similar wall coverings; window transparencies of paper.
481420	- 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:
48142010	- - Of a width not exceeding 60 cm
48142090	- - Other
48149000	- Other
4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.
481620	- Self-copy paper:
48162010	- - In rolls of a width exceeding 15 cm but not exceeding 36 cm
48162090	- - Other
481690	- Other:
48169010	- - Carbon paper
48169020	- - Other copying paper
48169030	- - Offset plates
48169040	- - Heat transfer paper
48169050	- - Other, in rolls of a width exceeding 15cm but not exceeding 36 cm
48169090	- - Other
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.
48171000	- Envelopes
48172000	- Letter cards, plain postcards and correspondence cards
48173000	- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
4818	Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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.
48181000	- Toilet paper
48182000	- Handkerchiefs, cleansing or facial tissues and towels
481830	- Tablecloths and serviettes:
48183010	- - Tablecloths
48183020	- - Serviettes
48185000	- Articles of apparel and clothing accessories
48189000	- Other
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.
48191000	- Cartons, boxes and cases, of corrugated paper or paperboard
48192000	- Folding cartons, boxes and cases, of non- corrugated paper or paperboard
48193000	- Sacks and bags, having a base of a width of 40 cm or more
48194000	- Other sacks and bags, including cones
48195000	- Other packing containers, including record sleeves
48196000	- Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like
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.
48201000	- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
48202000	- Exercise books
48203000	- Binders (other than book covers), folders and file covers
48204000	- Manifold business forms and interleaved carbon sets
48205000	- Albums for samples or for collections
48209000	- Other
4821	Paper or paperboard labels of all kinds, whether or not printed.
482110	- Printed:
48211010	- - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person
48211090	- - Other
482190	- Other:
48219010	- - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person
48219090	- - Other
4822	Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).
482210	- Of a kind used for winding textile yarn:
48221010	- - Cones
48221090	- - Other
482290	- Other:
48229010	- - Cones
48229090	- - Other
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.
482320	- Filter paper and paperboard:
48232010	- - In strips, rolls or sheets
48232090	- - Other
482340	- Rolls, sheets and dials, printed for self-recording apparatus:
	- - For electro-medical apparatus:
48234021	- - - Cardiograph recording paper
48234029	- - - Other
48234090	- - Other
	- Trays, dishes, plates, cups and the like, of paper or paperboard:
48236100	- - Of bamboo
48236900	- - Other
48237000	- Moulded or pressed articles of paper pulp
482390	- Other:
48239010	- - Cocooning frames for silk-worms
48239020	- - Display cards of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person
48239030	- - Die-cut polyethylene coated paperboard of a kind used for the manufacture of paper cups
48239040	- - Paper tube sets of a kind used for the manufacture of fireworks
	- - Kraft paper, in rolls of a width of 209 mm, of a kind used as wrapper for dynamite sticks:
48239051	- - - Weighing 150 g/m2 or less
48239059	- - - Other
48239060	- - Punched jacquard cards
48239070	- - Fans and handscreens
	- - Other:
48239091	- - - Silicone paper
48239092	- - - Joss paper
48239094	- - - Cellulose wadding and webs of cellulose fibers, coloured or marbled throughout the mass
48239095	- - - Floor coverings
48239096	- - - Other, cut to shape other than rectangular or square
48239099	- - - Other