ࡱ>  "7 pbjbjUU "7|7|plttPllllllll$  V>lllll>dllSdddllldlddh|l` +ه*: \|7i0_d_|dbChapter 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) Paperreinforced 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 paperboardbacked 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 (Section XV); (o) Articles of heading 92.09; or (p) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons). 3. Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, supercalendering, 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 heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which has 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 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. 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 2.5kPa. m2/g; or (e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5kPa. 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 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%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%. Heading 48.02 does not, however, cover filter paper or paperboard (including teabag paper) or felt paper of 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 48.01 and 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, surfacecoloured, designprinted or otherwise surfacedecorated (e.g., with a 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, designprinted 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, 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 48.15 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 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 machineglazed 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. Weight Minimum Mullen bursting strength g/ m2 Kpa ------ -------------------------------- 115 393 125 417 200 637 300 824 400 961 2. For the purposes of subheadings 4804.21 and 4804.29, "sack kraft paper" means machinefinished 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 3.7kPa. 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: Minimum tear mN Minimum tensile kN/mPRIVATE  Weight g/m2  Machine direction Machine direction plus cross direction  Cross direction Machine direction plus cross direction60 70 80 100 115700 830 965 1,230 1,4251,510 1,790 2,070 2,635 3,0601.9 2.3 2.8 3.7 4.46 7.2 8.3 10.6 12.33. For the purposes of subheading 4805.11, "semichemical 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 semichemical pulping process, 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 230C. 4. Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semichemical process, weighing 130g/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 230C. 5. Subheading 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 machineglazed 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 1.47kPa. m2/g. 7. For the purposes of subheading 4810.22 "lightweight 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. CodeDescriptionUnit4801 Newsprint, in rolls or sheets. 48010010- Weighing not more than 55 g/ m2 kg48010090- Other kg4802Uncoated 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 of heading 48.01 or 48.03; handmade paper and paperboard.  48021000- Handmade paper and paperboardkg48022000- Paper and paperboard of a kind used as a base for photosensitive, heatsensitive or electrosensitive paper or paperboardkg480230- Carbonising base paper: 48023010- - Weighing less than 20 g/m2 kg48023090- - Other kg48024000- Wallpaper base kg- Other paper and paperboard, not containing fibres obtained by a mechanical process 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: 48025410- - - Used in the manufacture of gypsum boards and computer cards or paper kg48025420- - - Aluminium base paper kg48025430- - - Other printing, writing or photocopy papers and of a kind used for graphic purposes kg48025490- - - Other kg480255- - Weighing 40 g/ m2 or more but not more than 150 g/ m2, in rolls:  48025510- - - For printing banknotes; used in the manufacture of gypsum boards and computer cards or paper kg48025520- - - Fancy paper and paperboard including with watermarks, granitized felt finish, fibres or blend of specks and vellum antique finish kg48025530- - - Aluminium base paper kg48025540- - - Other printing, writing or photocopy papers and of a kind used for graphic purposes kg48025590- - - Other kg480256- - 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:  48025610- - - For printing banknotes; used in the manufacture of gypsum boards and computer cards or paper kg48025620- - - Fancy paper and paperboard including with watermarks, granitized felt finish, fibres or blend of specks and vellum antique finish kg48025630 - - - Other printing, writing or photocopy papers and of a kind used for graphic purposes kg48025690- - - Other kg480257- - Other, weighing 40 g/ m2 or more but not more than 150 g/ m2:  48025710- - - For printing banknotes; used in the manufacture of gypsum boards and computer cards or paper kg48025720- - - Fancy paper and paperboard including with watermarks, granitized felt finish, fibers or blend of specks and vellum antique finishkg48025730 - - - Other printing, writing or photocopy papers and of a kind used for graphic purposes kg48025790- - - Other kg480258- - Weighing more than 150 g/ m2:  48025810- - - Used in the manufacture of gypsum boards and computer cards or paper kg48025820- - - Fancy paper and paperboard including with watermarks, granitized felt finish, fibers or blend of specks and vellum antique finish kg48025830 - - - Other printing, writing or photocopy papers and of a kind used for graphic purposes kg48025890- - - Other kg- 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:  48026110- - - Aluminium paper base kg48026120- - - For printing banknotes; manufacture of gypsum boards and computer cards or paper kg48026130- - - Other printing, writing or photocopy papers and of a kind used for graphic purposes kg48026190- - - Other kg480262- - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:  48026210- - - Aluminium paper base kg48026220- - - For printing banknotes; manufacture of gypsum boards and computer cards or paper kg48026230- - - Other printing, writing or photocopy papers and of a kind used for graphic purposes kg48026290- - - Other kg480269- - Other:  48026910- - - Aluminium paper base kg48026920- - - For printing banknotes; manufacture of gypsum boards and computer cards or paper kg48026930- - - Other printing, writing or photocopy papers and of a kind used for graphic purposes kg48026990- - - Other kg4803Toilet 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, surfacecoloured, surfaceddecorated or printed, in rolls or sheets. 48030010- Cellulose wadding not further worked than being coloured or marbled throughout the mass kg48030020- Tissue paperkg48030090- Other kg4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.  Kraftliner: 48041100- - Unbleached kg48041900- - Other kg Sack kraft paper: 480421 - - Unbleached: 48042110- - - For making cement bags kg48042190- - - Other kg480429 - - Other: 48042910- - - Composite papers kg48042990- - - Other kg Other kraft paper and paperboard weighing 150 g/ m2 or less: 480431- - Unbleached: 48043110- - - Electrical grade insulating Kraft paper kg48043120- - - Kraft paper in rolls of a width of 209 mm for use as wrapper in dynamite sticks kg48043130- - - Of a wet strength 40 g to 60 g, for plywood adhesive tape kg48043190- - - Otherkg480439- - Other: 48043910- - - Of a wet strength 40 g to 60 g, for plywood adhesive tape kg48043990- - - Other kg Other kraft paper and paperboard weighing more than 150 g/ m2 but less than 225 g/ m2: 480441- - Unbleached: 48044110- - - Electrical grade insulating kraft paperkg48044190- - - Otherkg48044200- - 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 kg48044900- - Other kg Other kraft paper and paperboard weighing 225 g/ m2 or more: 480451- - Unbleached: 48045110- - - Electrical grade insulating Kraft paper; pressboard weighing 600 g/ m2 or morekg48045120- - - Kraft paper in rolls of a width of 209 mm for use as wrapper in dynamite sticks kg48045130- - - Of a wet strength 40 g to 60 g, for plywood adhesive tape kg48045190- - - Otherkg48045200- - 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 kg48045900- - Other kg4805Other 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 kg48051200- - Straw fluting paper kg48051900- - Other kg- Testliner (recycled liner board): 48052400- - Weighing 150 g/ m2 or less kg48052500- - Weighing more than 150 g/ m2 kg480530- Sulphite wrapping paper: 48053010- - Coloured match wrapping paper kg48053090- - Other kg48054000- Filter paper and paperboard kg48055000- Felt paper and paperboard kg- Other: 480591- - Weighing 150 g/ m2 or less:  48059110- - - Paper used as interleaf material for the packing of flat glass products, with a resin content of not more than 0.6% kg48059120- - - Blotting paper kg48059130- - - Joss paper kg48059190- - - Other kg48059200- - Weighing more than 150 g/ m2 but less than 225g/m2 kg48059300- - Weighing 225 g/ m2 or more kg4806Vegetable parchment, greaseproof papers, tracing papers and glassine and other glaz transparent or translucent papers, in rolls or sheets. 48061000- Vegetable parchment kg48062000- Greaseproof paperskg48063000- Tracing paperskg48064000- Glassine and other glazed transparent or translucent paperskg48070000Composite paper or paperboard (made by sticking flat layers of paper or paperboar together with an adhesive), not surfacecoated or impregnated, whether or not internally reinforced, in rolls or sheets. kg4808Paper or 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 perforatedkg48082000- Sack kraft paper, creped or crinkled, whether or not embossed or perforatedkg48083000- Other kraft paper, creped or crinkled, whether or not embossed or perforatedkg480890- Other: 48089010- - Embossed paper including fancy paper used for the manufacture of writing, printing, lining or covering paper kg48089090- - Other kg4809Carbon paper, selfcopy paper and other copying or transfer papers (including coated or impregnated paper for duplicating stencils or offset plates), whether or not printed, in rolls or sheets. 480910- Carbon or similar copying papers: 48091010- - Carbon paper kg48091090- - Other kg48092000- Selfcopy paperkg48099000- Other kg4810Paper 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 surfacecoloured, surfacedecorated 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 ore than 10% by weight of the total fibre content consists of such fibres: 481013- - In rolls:  48101310- - - Aluminium paper base kg48101320- - - Art paper kg48101330- - - Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard kg48101390- - - Other kg481014- - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:  48101410- - - Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard kg48101420- - - Aluminium paper base kg48101430- - - Paper intended for printing securities, coupons, cheques or similar articles, except bank notes kg48101440- - - Art paper kg48101490- - - Other kg481019- - Other:  48101910- - - Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard kg48101920- - - Aluminium paper base kg48101930- - - Paper intended for printing securities, coupons, cheques and similar articles, except bank notes kg48101940- - - Coated paper and paperboard used for inkjet printing kg48101990- - - Other kg- 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- - Lightweight coated paper:  48102210- - - Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard kg48102220- - - Aluminium paper base kg48102290- - - Other kg481029- - Other: 48102910- - - Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard kg48102920- - - Aluminium paper base kg48102930- - - Art paper kg48102990- - - Other kg 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: 48103110- - - Paper and paperboard, coated or surface-coloured for use in manufacture of computer cards or paper kg48103190- - - Other kg481032- - 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: 48103210- - - Paper and paperboard, coated or surface-coloured for used in manufacture of computer cards or paper kg48103290- - - Other kg481039 - - Other: 48103910- - - Paper and paperboard, coated or surface-coloured for use in manufacture of computer cards or paper kg48103990- - - Other kg Other paper and paperboard: 481092 - - Multiply:  48109210- - - Grey backboard kg48109220- - - Paper and paperboard, coated or surface-coloured for use in manufacture of computer cards or paper kg48109290- - - Other kg481099 - - Other: 48109910- - - Paper and paperboard, coated or surface-coloured for use in manufacture of computer cards or paper kg48109990- - - Other kg4811Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surfacecoloured, surfacedecorated 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.  48111000- Tarred, bituminised or asphalted paper and paperboard:kg Gummed or adhesive paper and paperboard 48114100- - Selfadhesive kg48114900- - Other kg Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): 48115100- - Bleached, weighing more than 150 g/ m2 kg48115900- - Other kg48116000- Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol kg481190- Other paper, paperboard, cellulose wadding and webs of cellulose fibres: 48119010- - Paper and paperboard, coated or covered with aluminium foils on the inner side and bearing marks or words which indicate that they are used for containing milk kg48119020- - Aluminium paper base kg48119090- - Other kg48120000Filter blocks, slabs and plates, of paper pulp.kg4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 48131000- In the form of booklets or tubeskg48132000- In rolls of a width not exceeding 5cmkg48139000- Otherkg4814Wallpaper and similar wall coverings; window transparencies of paper. 48141000- "Ingrain" paperkg48142000- Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, designprinted or otherwise decorated layer of plasticskg48143000- 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 wovenkg481490 - Other: 48149010- - Wallpaper and similar wall coverings, consisting of grained, embossed, surface- coloured, design-printed, or otherwise surface-decorated paper, coated or covered with transparent protective plastics kg48149090- - Other kg48150000Floor coverings on a base of paper or of paperboard, whether or not cut to size.kg4816Carbon paper, selfcopy 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. 48161000- Carbon or similar copying paperskg48162000- Selfcopy paperkg48163000- Duplicator stencilskg481690 - Other: 48169010- - Heat transfer paper kg48169020- - Offset plates of paper kg48169090- - Other kg4817Envelopes, 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- Envelopeskg48172000- Letter cards, plain postcards and correspondence cardskg48173000- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationerykg4818Toilet 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 16 cm, or cut to size or shape; 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. 48181000- Toilet paperkg48182000- Handkerchiefs, cleansing or facial tissues and towelskg48183000- Tablecloths and servietteskg481840- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles: 48184010- - Napkins and napkin liners for babies and similar sanitary articleskg48184020- - Sanitary towels, tampons and similar articleskg481850- Articles of apparel and clothing accessories: 48185010- - Surgical face maskskg48185090- - Otherkg48189000- Otherkg4819Cartons, 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 paperboardkg481920- Folding cartons, boxes and cases, of noncorrugated paper or paperboard: 48192010- - Boxes kg48192090- - Other kg48193000- Sacks and bags having a base of a width of 40 cm or morekg48194000- Other sacks and bags, including coneskg48195000- Other packing containers, including record sleeveskg48196000- Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the likekg4820Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blottingpads, binders (looseleaf 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 articleskg48202000- Exercise bookskg48203000- Binders (other than book covers), folders and file coverskg48204000- Manifold business forms and interleaved carbon setskg48205000- Albums for samples or for collectionskg48209000- Otherkg4821Paper or paperboard labels of all kinds, whether or not printed. 482110- Printed: 48211010- - Labels that form part of packing for jewellery or for small objects of personal adornment or for articles of personal use normally carried in the pocket, in the handbag or on the person kg48211090- - Other kg4821 90 - Other: 48219010- - Labels that form part of packing for jewellery or for small objects of personal adornment or for articles of personal use normally carried in the pocket, in the handbag or on the person kg48219090- - Other kg4822  Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). 48221000- Of a kind used for winding textile yarnkg48229000- Otherkg4823Other paper, paperboard, cellulose wadding and webs or cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.  - Gummed or adhesive paper, in strips or rolls: 482312- - Selfadhesive:  48231210- - - Gummed sterilisation indicators (autoclave tapes) kg48231290- - - Otherkg48231900- - Otherkg482320- Filter paper and paperboard: 48232010- - Filter paper weighing less than 150 g/ m2 kg48232090- - Other kg482340- Rolls, sheets and dials, printed for selfrecording apparatus:    - - For electro-medical apparatus: 48234011- - - Cardiograph recording paper kg48234019- - - Other kg48234090- - Otherkg48236000- Trays, dishes, plates, cups and the like, of paper or paperboardkg482370 - Moulded or pressed articles of paper pulp: 48237010- - Gaskets and washers kg48237090- - Other kg482390- Other:  48239010- - Joss paperkg48239020- - Sterilization indicators, not gummed; cocooning frames for silk-worms kg - - Cards for office machines: 48239031- - - Unpunched cards for office punched card machines, whether or not in strips kg48239039- - - Other kg48239040- - Telegraph or teleprinter paper in strips or rolls kg48239050- - Display cards for jewellery or for small objects of personal adornment or for articles of personal use normally carried in the pocket, in the handbag or on the personkg48239060- - Cup stock board;(i.e polyethylene coated paperboard used for the manufacture of paper cup bottoms), in reels of a width of less than 10 cm; die-cut polyethylene (PE) coated paperboard for paper-cup making; coated paper and paperboard used for inkjet printingkg48239070- - Paper tube set for the manufacture of fireworkskg48239080- - Paper used as interleaf material for separating in-process battery plates kg - - Other:kg48239091- - - Base paper of printed cork tipping for cigarettes industrykg48239092- - - Silicone paper kg48239093- - - Punched jacquard cardskg48239094- - - Fans and handscreens, with paper mounts or leaves and frames of any materials, and separately imported mountskg48239095- - - Other, cut to size or shape, in strips, rolls or sheetskg48239096- - - Cellulose wadding and webs of cellulose fibre, coloured or marbled throughout the mask kg48239097- - - Articles of planting kg48239098- - - Other, cut to size or shape, other than in strips, rolls or sheetskg48239099- - - Other kg TU[82 c debckmn*+L>O !!u$v$$$ % % % &I&J&K&S&T&U&`&a&&&ɸԯB*H*mH phsH B*mH phsH  jB*UmH phsH B*mH phsH jB*UmH phsH B*CJH*hphB*CJhphH*OJQJ5>;U[6W8x 2 < c $ G5]G^5`a$$=(^`=a$($(a$$a$ $X^`Xa$$a$p $g8hu-TLA$^a$ ^` $^`a$ $^`a$ $V^`Va$$a$ $X^`Xa$Mw3/ K@>O)!$Xx^`Xa$x$a$$V^`Va$ V^`V $Q^Q`a$ $X^`Xa$)!o!!"H"""#\#$|% &I&J&s_$$IfTl4.""0"4 la$If$=x^`=a$$Xx^`Xa$$xa$ J&V&]&b&g&h&p&z&&&&&&&&&&&&& 0@6$*$If$ 0@6$*$Ifa$$ 0@$*$Ifa$$ 0@Z$*$Ifa$&&&&&&&R@@@@@ 0@6$*$If$$IfTl4Jr ."``.`` `L0"4 la&&&_'((((p)q)))**e+f+,,C-E-F-r-s-..@.B.C.l.n.o.p.q.t.u.....///////i0j0m0n0000000000000000000011111޹޹޹޹޹5B*OJQJhph5B*CJhphOJQJB*CJH*hphB*CJhphH*B*mH phsH B*OJQJmH phsH I&&&&&R:$$$ 0=@@$*$Ifa$$ 0=@@Z$*$Ifa$$$IfTl4?r ."  .   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