Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Type Regulation

Publication 1994-12-31

State In force

Text As published

Department European Commission

Source EUR-Lex

articles 3

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API


CN code	Description	autonomous (%)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
4401	Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
4401 10 00	– Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms	Free	Free	—
	– Wood in chips or particles
4401 21 00	– – Coniferous	Free	2,6	—
4401 22 00	– – Non-coniferous	Free	2,6	—
4401 30	– Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
4401 30 10	– – Sawdust	Free	Free	—
4401 30 90	– – Other	Free	Free	—
4402 00 00	Wood charcoal (including shell or nut charcoal), whether or not agglomerated	13	Free	—
4403	Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
4403 10	– Treated with paint, stains, creosote or other preservatives
4403 10 10	– – Poles of coniferous wood, injected or otherwise impregnated to any degree, not less than 6 m nor more than 18 m in length and with a circumference at the butt end of more than 45 cm but not more than 90 cm	8	2	m3
	– – Other
4403 10 91	– – – Coniferous wood	Free	Free	m3
4403 10 99	– – – Other	Free	Free	m3
4403 20 00	– Other, coniferous	Free	Free	m3
	– Other, of the following tropical woods
4403 31 00	– – Dark red meranti, light red meranti and meranti bakau	Free	Free	m3
4403 32 00	– – White lauan, white meranti, white seraya, yellow meranti and alan	Free	Free	m3
4403 33 00	– – Keruing, ramin, kapur, teak, jongkong, merbau, jelutong and kempas	Free	Free	m3
4403 34	– – Okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré and iroko
4403 34 10	– – – Okoumé	Free	Free	m3
4403 34 30	– – – Obeche	Free	Free	m3
4403 34 50	– – – Sipo	Free	Free	m3
4403 34 70	– – – Makoré	Free	Free	m3
4403 34 90	– – – Other	Free	Free	m3
4403 35	– – Tiama, mansonia, ilomba, dibétou, limba and azobé
4403 35 10	– – – Limba	Free	Free	m3
4403 35 90	– – – Other	Free	Free	m3
	– Other
4403 91 00	– – Of oak (Quercus spp.)	Free	Free	m3
4403 92 00	– – Of beech (Fagus spp.)	Free	Free	m3
4403 99	– – Other
4403 99 10	– – – Of poplar	Free	Free	m3
4403 99 20	– – – Of chestnut	Free	Free	m3
4403 99 30	– – – Of eucalyptus	Free	Free	m3
4403 99 40	– – – Of the following tropical woods: baboen, mahogany (Swietenia spp.), imbuia, balsa, palissandre du Brésil and bois de rose femelle	Free	Free	m3
4403 99 80	– – – Other	Free	Free	m3
4404	Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like
4404 10 00	– Coniferous	7	2,3	—
4404 20 00	– Non-coniferous	7	2,3	—
4405 00 00	Wood wool; wood flour	10	3	—
4406	Railway or tramway sleepers (cross-ties) of wood
4406 10 00	– Not impregnated	8	2,2	m3
4406 90 00	– Other	10	3	m3
4407	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm
4407 10	– Coniferous
4407 10 10	– – Finger-jointed, whether or not planed or sanded	14	3,9	m3
	– – Other
4407 10 30	– – – Planed	10	3,2	m3
4407 10 50	– – – Sanded	14	3,9	m3
	– – – Other
4407 10 71	– – – – Small boards for the manufacture of pencils(7)	Free	Free	m3
4407 10 79	– – – – Wood of a length of 125 cm or less and of a thickness of less than 12,5 mm	13	3	m3
	– – – – Other
4407 10 91	– – – – – Spruce of the kind ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)	Free	Free	m3
4407 10 93	– – – – – Pine of the kind of ‘Pinus sylvestris L.’	Free	Free	m3
4407 10 99	– – – – – Other	Free	Free	m3
	– Of the following tropical woods
4407 21	– – Dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong and kempas
4407 21 10	– – – Finger-jointed, whether or not planed or sanded	2,5	4,9	—
	– – – Other
	– – – – Planed
4407 21 31	– – – – – Blocks, strips and friezes for parquet or wood block flooring, not assembled	2	4	m2
4407 21 39	– – – – – Other	2	4	m3
4407 21 50	– – – – Sanded	2,5	4,9	—
	– – – – Other
4407 21 60	– – – – – Dark red meranti and light red meranti	Free	Free	m3
4407 21 70	– – – – – White lauan and white meranti	Free	Free	m3
4407 21 80	– – – – – Other	Free	Free	m3
4407 22	– – Okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba and azobé
4407 22 10	– – – Finger-jointed, whether or not planed or sanded	2,5	4,9	—
	– – – Other
	– – – – Planed
4407 22 31	– – – – – Blocks, strips and friezes for parquet or wood block flooring, not assembled	2	4	m2
4407 22 39	– – – – – Other	2	4	m3
4407 22 50	– – – – Sanded	2,5	4,9	—
	– – – – Other
4407 22 60	– – – – – Azobé	Free	Free	m3
4407 22 80	– – – – – Other	Free	Free	m3
4407 23	– – Baboen, mahogany (Swietenia spp.), imbuia and balsa
4407 23 10	– – – Finger-jointed, whether or not planed or sanded	2,5	4,9	—
	– – – Other
4407 23 30	– – – – Planed	2	4	m3
4407 23 50	– – – – Sanded	2,5	4,9	—
4407 23 90	– – – – Other	Free	Free	m3
	– Other
4407 91	– – Of oak (Quercus spp.)
4407 91 10	– – – Finger-jointed, whether or not planed or sanded	14	3,9	—
	– – – Other
	– – – – Planed
4407 91 31	– – – – – Blocks, strips and friezes for parquet or wood block flooring, not assembled	10	3,2	—
4407 91 39	– – – – – Other	10	3,2	m3
4407 91 50	– – – – Sanded	14	3,9	—
4407 91 90	– – – – Other	Free	Free	m3
4407 92	– – Of beech (Fagus spp.)
4407 92 10	– – – Finger-jointed, whether or not planed or sanded	14	3,9	—
	– – – Other
4407 92 30	– – – – Planed	10	3,2	m3
4407 92 50	– – – – Sanded	14	3,9	—
4407 92 90	– – – – Other	Free	Free	m3
4407 99	– – Other
	– – – Finger-jointed, whether or not planed or sanded
4407 99 11	– – – – Of palissandre du Brésil or bois de rose femelle	2,5	4,9	—
4407 99 19	– – – – Other	14	3,9	—
	– – – Other
	– – – – Planed
4407 99 31	– – – – – Of palissandre du Brésil or bois de rose femelle	2	4,9	m3
4407 99 39	– – – – – Other	10	3,2	m3
	– – – – Sanded
4407 99 51	– – – – – Of palissandre du Brésil or bois de rose femelle	2,5	4,9	—
4407 99 59	– – – – – Other	14	4,4	—
	– – – – Other
4407 99 91	– – – – – Of poplar	Free	Free	m3
4407 99 93	– – – – – Of walnut	Free	Free	m3
4407 99 99	– – – – – Other	Free	Free	m3
4408	Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm
4408 10	– Coniferous
4408 10 10	– – Finger-jointed, whether or not planed or sanded	14	4,5	—
	– – Other
4408 10 30	– – – Planed	10	3,5	m3
4408 10 50	– – – Sanded	14	4,5	—
	– – – Other
4408 10 91	– – – – Small boards for the manufacture of pencils(7)	Free	Free	—
	– – – – Other
4408 10 93	– – – – – Of a thickness not exceeding 1 mm	10	5,6	m3
4408 10 99	– – – – – Of a thickness exceeding 1 mm	10	5,6	m3
4408 20	– Of the following tropical woods: dark red meranti, light red meranti, white lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, baboen, mahogany (Swietenia spp.), palissandre du Brésil and bois de rose femelle
4408 20 10	– – Finger-jointed, whether or not planed or sanded	14	4,9	—
	– – Other
4408 20 30	– – – Planed	10	4	m3
4408 20 50	– – – Sanded	14	4,9	—
	– – – Other
4408 20 91	– – – – Of a thickness not exceeding 1 mm	10	6	m3
4408 20 99	– – – – Of a thickness exceeding 1 mm	10	6	m3
4408 90	– Other
4408 90 10	– – Finger-jointed, whether or not planed or sanded	14	4,5	—
	– – Other
4408 90 30	– – – Planed	10	3,5	m3
4408 90 50	– – – Sanded	14	4,5	—
	– – – Other
4408 90 91	– – – – Small boards for the manufacture of pencils(7)	Free	Free	—
	– – – – Other
	– – – – – Of a thickness not exceeding 1 mm
4408 90 92	– – – – – – Of the following tropical woods: makoré, iroko, tiama, mansonia, ilomba, dibétou, azobé, meranti bakau, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, imbuia and balsa	10	5,6	m3
4408 90 94	– – – – – – Other	10	5,6	m3
	– – – – – Of a thickness exceeding 1 mm
4408 90 96	– – – – – – Of the following tropical woods: makoré, iroko, tiama, mansonia, ilomba, dibétou, azobé, meranti bakau, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, imbuia and balsa	10	5,6	m3
4408 90 98	– – – – – – Other	10	5,6	m3
4409	Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed
4409 10	– Coniferous
	– – Beadings and mouldings including moulded skirting and other moulded boards
4409 10 11	– – – Mouldings for frames for paintings, photographs, mirrors or similar objects	15	2,4	m
4409 10 19	– – – Other	15	2,4	—
4409 10 90	– – Other	10	3,2	—
4409 20	– Non-coniferous
	– – Beadings and mouldings including moulded skirting and other moulded boards
4409 20 11	– – – Mouldings for frames for paintings, photographs, mirrors or similar objects	2,5	2,4	m
4409 20 19	– – – Other	2,5	2,4	—
	– – Other
4409 20 91	– – – Blocks, strips and friezes for parquet or wood block flooring, not assembled	3	3,2	m2
4409 20 99	– – – Other	3	3,2	—
4410	Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
4410 10	– Of wood
4410 10 10	– – Unworked or not further worked than sanded	13	9,4	m3
4410 10 30	– – Surfaced with high pressure decorative laminates	13	9,4	m3
4410 10 50	– – Surfaced with melamine resin impregnated paper	13	9,4	m3
4410 10 90	– – Other	13	9,4	m3
4410 90 00	– Of other ligneous materials	13	9,4	m3
4411	Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
	– Fibreboard of a density exceeding 0,8 g/cm3
4411 11 00	– – Not mechanically worked or surface covered	15	9,4	m2
4411 19 00	– – Other	15	9,4	m2
	– Fibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3
4411 21 00	– – Not mechanically worked or surface covered	15	9,4	m2
4411 29 00	– – Other	15	9,4	m2
	– Fibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3
4411 31 00	– – Not mechanically worked or surface covered	15	9,4	m2
4411 39 00	– – Other	15	9,4	m2
	– Other
4411 91 00	– – Not mechanically worked or surface covered	15	9,4	m2
4411 99 00	– – Other	15	9,4	m2
4412	Plywood, veneered panels and similar laminated wood
	– Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness
4412 11	– – With at least one outer ply of the following tropical woods: dark red meranti, light red meranti, white lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, baboen, mahogany (Swietenia spp.), palissandre du Brésil or bois de rose femelle
4412 11 10	– – – With at least one outer ply of okoumé	15	10	m3
4412 11 90	– – – Other	15	10	m3
4412 12 00	– – Other, with at least one outer ply of non-coniferous wood	15	9,4	m3
4412 19 00	– – Other	15	9,4(80)	m3
	– Other, with at least one outer ply of non-coniferous wood
4412 21 00	– – Containing at least one layer of particle board	15	9,2	m3
4412 29	– – Other
4412 29 10	– – – Blockboard, laminboard and battenboard	15	10	m3
4412 29 90	– – – Other	15	10	m3
	– Other
4412 91 00	– – Containing at least one layer of particle board	15	9,2	m3
4412 99	– – Other
4412 99 10	– – – Blockboard, laminboard and battenboard	15	9,2	m3
4412 99 90	– – – Other	15	10(80)	m3
4413 00 00	Densified wood, in blocks, plates, strips or profile shapes	10	2,4	m3
4414 00	Wooden frames for paintings, photographs, mirrors or similar objects
4414 00 10	– Of tropical wood, as specified in additional note 2 to this chapter	2,5	5,1	—
4414 00 90	– Of other wood	15	4,1	—
4415	Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood
4415 10	– Cases, boxes, crates, drums and similar packings; cable-drums
4415 10 10	– – Cases, boxes, crates, drums and similar packings	13	6,8	—
4415 10 90	– – Cable-drums	14	4,5	—
4415 20	– Pallets, box pallets and other load boards
4415 20 10	– – Flat pallets	14	4,5	—
4415 20 90	– – Other	13	6,8	—
4416 00	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
4416 00 10	– Riven staves of wood, not further prepared than sawn on one principal surface; sawn staves of wood, of which at least one principal surface has been cylindrically sawn, not further prepared than sawn	7	2,3	—
4416 00 90	– Other	14	3,3	—
4417 00	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
4417 00 10	– Handles for articles of cutlery, forks and spoons; brush bodies	16	3,7	—
4417 00 90	– Other	12	4,8	—
4418	Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes
4418 10 00	– Windows, frenchwindows and their frames	14	5,4	—
4418 20	– Doors and their frames and thresholds
4418 20 10	– – Of tropical wood, as specified in additional note 2 to this chapter	3	6	—
4418 20 90	– – Of other wood	14	4,8	—
4418 30	– Parquet panels
4418 30 10	– – For mosaic floors	14	5,4	m2
	– – Other
4418 30 91	– – – Composed of two or more layers of wood	14	4,8	m2
4418 30 99	– – – Other	14	4,8	m2
4418 40 00	– Shuttering for concrete constructional work	14	3,3	—
4418 50 00	– Shingles and shakes	14	3,9	—
4418 90 00	– Other	14	4,8	—
4419 00	Tableware and kitchenware, of wood
4419 00 10	– Of tropical wood, as specified in additional note 2 to this chapter	Free	3	—
4419 00 90	– Of other wood	15	2,4	—
4420	Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
4420 10	– Statuettes and other ornaments, of wood
4420 10 11	– – Of tropical wood, as specified in additional note 2 to this chapter	3	6	—
4420 10 19	– – Of other wood	18	4,8	—
4420 90	– Other
	– – Wood marquetry and inlaid wood
4420 90 11	– – – Of tropical wood, as specified in additional note 2 to this chapter	5	10	m3
4420 90 19	– – – Of other wood	15	8,8	m3
	– – Other
4420 90 91	– – – Of tropical wood, as specified in additional note 2 to this chapter	3	6	—
4420 90 99	– – – Other	18	4,8	—
4421	Other articles of wood
4421 10 00	– Clothes hangers	2,4	3,9	p/st
4421 90	– Other
4421 90 10	– – Spools, cops, bobbins, sewing thread reels and the like, of turned wood	Free	2	—
4421 90 30	– – Blind rollers, whether or not fitted with springs	Free	3,7	—
4421 90 50	– – Match splints; wooden pegs or pins for footwear	Free	3,5	—
	– – Other
4421 90 91	– – – Of fibreboard	5	6,8	—
4421 90 99	– – – Other	Free	3,9	—

CHAPTER 45

CORK AND ARTICLES OF CORK

Note

1. This chapter does not cover:

(a) footwear or parts of footwear of Chapter 64;

(b) headgear or parts of headgear of Chapter 65; or


CN code	Description	autonomous (%)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
4501	Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork
4501 10 00	– Natural cork, raw or simply prepared	7	2	—
4501 90 00	– Other	7	2	—
4502 00 00	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)	12	4,2	—
4503	Articles of natural cork
4503 10	– Corks and stoppers
4503 10 10	– – Cylindrical	20	7,3	—
4503 10 90	– – Other	20	7,3	—
4503 90 00	– Other	20	7,3	—
4504	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
4504 10	– Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs
	– – Corks and stoppers
4504 10 11	– – – For sparkling wine, including those with discs of natural cork	20	7,3	—
4504 10 19	– – – Other	20	7,3	—
	– – Other
4504 10 91	– – – With a binding substance	20	7,3	—
4504 10 99	– – – Other	20	7,3	—
4504 90	– Other
4504 90 10	– – Gaskets, washers and other seals, for use in civil aircraft(79)	20	Free	—
	– – Other
4504 90 91	– – – Corks and stoppers	20	7,3	—
4504 90 99	– – – Other	20	7,3	—

CHAPTER 46

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKER WORK

Notes

1. In this chapter the expression ‘plaiting materials’ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or non-wovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

1. This chapter does not cover:

(a) wall coverings of heading No 4814;

(b) twine, cordage, ropes or cables, plaited or not (heading No 5607);

(d) vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

1. For the purposes of heading No 4601, the expression ‘plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands’ means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.


CN code	Description	autonomous (%)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
4601	Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)
4601 10	– Plaits and similar products of plaiting materials, whether or not assembled into strips
4601 10 10	– – Of unspun vegetable materials	3	Free	—
4601 10 90	– – Other	3	4	—
4601 20	– Mats, matting and screens of vegetable materials
4601 20 10	– – Of plaits or similar products of subheading 4601 10	4,5	5,7	—
4601 20 90	– – Other	3	3,7	—
	– Other
4601 91	– – Of vegetable materials
4601 91 10	– – – Of plaits or similar products of subheading 4601 10	4,5	5,7	—
4601 91 90	– – – Other	3	3,7	—
4601 99	– – Other
4601 99 10	– – – Of plaits or similar products of subheading 4601 10	18	5,9	—
4601 99 90	– – – Other	9	3,8	—
4602	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading No 4601; articles of loofah
4602 10	– Of vegetable materials
4602 10 10	– – Straw envelopes for bottles	3	3,4	—
	– – Other
4602 10 91	– – – Basketwork, wickerwork and other articles, made directly to shape from plaiting materials	4,5	5,7	—
4602 10 99	– – – Other	4,5	5,7	—
4602 90	– Other
4602 90 10	– – Basketwork, wickerwork and other articles, made directly to shape from plaiting materials	18	5,9	—
4602 90 90	– – Other	18	5,9	—

SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

CHAPTER 47

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD

Note

1. For the purposes of heading No 4702, 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 oC, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.


CN code	Description	autonomous (%)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
4701 00	Mechanical wood pulp
4701 00 10	– Thermo-mechanical wood pulp	Free	Free	kg 90 % sdt
4701 00 90	– Other	Free	Free	kg 90 % sdt
4702 00 00	Chemical wood pulp, dissolving grades	Free	Free	kg 90 % sdt
4703	Chemical wood pulp, soda or sulphate, other than dissolving grades
	– Unbleached
4703 11 00	– – Coniferous	Free	Free	kg 90 % sdt
4703 19 00	– – Non-coniferous	Free	Free	kg 90 % sdt
	– Semi-bleached or bleached
4703 21 00	– – Coniferous	Free	Free	kg 90 % sdt
4703 29 00	– – Non-coniferous	Free	Free	kg 90 % sdt
4704	Chemical wood pulp, sulphite, other than dissolving grades
	– Unbleached
4704 11 00	– – Coniferous	Free	Free	kg 90 % sdt
4704 19 00	– – Non-coniferous	Free	Free	kg 90 % sdt
	– Semi-bleached or bleached
4704 21 00	– – Coniferous	Free	Free	kg 90 % sdt
4704 29 00	– – Non-coniferous	Free	Free	kg 90 % sdt
4705 00 00	Semi-chemical wood pulp	Free	Free	kg 90 % sdt
4706	Pulps of other fibrous cellulosic material
4706 10 00	– Cotton linters pulp	Free	Free	—
	– Other
4706 91 00	– – Mechanical	Free	Free	kg 90 % sdt
4706 92 00	– – Chemical	Free	Free	kg 90 % sdt
4706 93 00	– – Semi-chemical	Free	Free	kg 90 % sdt
4707	Waste and scrap of paper or paperboard
4707 10 00	– Of unbleached kraft paper or paperboard or of corrugated paper or paperboard	Free	Free	—
4707 20 00	– Of other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass	Free	Free	—
4707 30	– Of paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
4707 30 10	– – Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material	Free	Free	—
4707 30 90	– – Other	Free	Free	—
4707 90	– Other, including unsorted waste and scrap
4707 90 10	– – Unsorted	Free	Free	—
4707 90 90	– – Sorted	Free	Free	—

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 3212;

(d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No 3401) or with polishes, creams or similar preparations (heading No 3405);

(e) sensitized paper or paperboard of heading Nos 3701 to 3704;

(f) 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 4814 (Chapter 39);

(g) articles of heading No 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 65;

(l) abrasive paper or paperboard (heading No 6805) or paper- or paperboard-backed mica (heading No 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 heading No 9209; or

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

1. Subject to the provisions of note 6, heading Nos 4801 to 4805 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 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.

1. 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 process, unsized or very lightly sized, having a smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40 g/m2 and not more than 57 g/m2 and having an ash content by weight not exceeding 8 %.

1. In addition to handmade paper and paperboard, heading No 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

1. coloured throughout the mass; or

(b) containing more than 8 % ash, and:

1. weighing not more than 80 g/m2; or

1. coloured throughout the mass; or

(d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %(81), 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(81), 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 over(81), and

1. a caliper of 225 μm (microns) or less; or

1. a caliper more than 225 μm (microns) but not more than 508 μm (microns) and an ash content more than 3 %; or

Heading No 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

1. 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. Paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the heading Nos 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.

1. Heading Nos 4801, 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 handmade 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 4802.

1. For the purposes of heading No 4814, 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 (e.g. 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 wall coverings are to be classified within heading No 4815.

1. Heading No 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

1. Heading No 4823 applies inter alia to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

1. Except for the goods of heading No 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 within Chapter 49.

Subheading notes

1. For the purposes of subheadings 4804 11 and 4804 19, ‘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.


Weight (g/m2)	Minimum Mullen bursting strength (kPa)
115	393
125	417
200	637
300	824
400	961

1. 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 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:


Weight (g/m2)	Minimum tear (mN)	Minimum tear (mN)	Minimum tensile (kN/m)	Minimum tensile (kN/m)
Weight (g/m2)	Machine direction	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

1. 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 20 kgf at 50 % relative humidity, at 23 oC.

1. 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 15.

1. For the purposes of subheading 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.

Additional note

1. For the purposes of subheading 4801 00 10, the expression ‘newsprint’ shall be taken to apply to white paper or to paper which has been slightly coloured in the pulp, the mechanical pulp content of which represents at least 70 % of the total fibre content, glazed to an extent not exceeding 130 seconds Bekk, unsized, weighing not less than 40 g/m2 and not more than 57 g/m2, with watermarks not less than 4 cm but not more than 10 cm apart, in reels of a width of not less than 31 cm, containing 8 % or less by weight of fillers, and intended for the printing of daily newspapers, weekly papers or other periodicals of heading No 4902, published at least 10 times per year.


CN code	Description	autonomous (%)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
4801 00	Newsprint, in rolls or sheets
4801 00 10	– Mentioned in the additional note 1 to this chapter(7)	7	4,7(82)	—
4801 00 90	– Other	18	7,8	—
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 heading No 4801 or 4803; handmade paper and paperboard
4802 10 00	– Handmade paper and paperboard	15	4,1	—
4802 20 00	– Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard	18	8,4	—
4802 30 00	– Carbonizing base paper	18	7,2	—
4802 40	– Wallpaper base
4802 40 10	– – 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	18	8	—
4802 40 90	– – Other	18	8	—
	– 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	– – Weighing less than 40 g/m2
4802 51 10	– – – Paper weighing not more than 15 g/m2 for use in stencil making(7)	6	3	—
4802 51 90	– – – Other	18	8	—
4802 52	– – Weighing 40 g/m2 or more but not more than 150 g/m2
4802 52 20	– – – In rolls	18	8	—
4802 52 80	– – – In sheets	18	8	—
4802 53	– – Weighing more than 150 g/m2
4802 53 20	– – – In rolls	18	8	—
4802 53 80	– – – In sheets	18	8	—
4802 60	– Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process
	– – Weighing less than 72 g/m2 and of which more than 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process
4802 60 11	– – – In rolls	18	8	—
4802 60 19	– – – In sheets	18	8	—
	– – Other
4802 60 91	– – – In rolls	18	8	—
4802 60 99	– – – In sheets	18	8	—
4803 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
4803 00 10	– Cellulose wadding	18	8	—
	– Creped paper and webs of cellulose fibres (tissues), weighing, per ply
4803 00 31	– – Not more than 25 g/m2	18	8	—
4803 00 39	– – More than 25 g/m2	18	8	—
4803 00 90	– Other	18	8	—
4804	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No 4802 or 4803
	– Kraftliner
4804 11	– – Unbleached
	– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
4804 11 11	– – – – Weighing less than 150 g/m2	18	5,5	—
4804 11 15	– – – – Weighing 150 g/m2 or more but less than 175 g/m2	18	5,5	—
4804 11 19	– – – – Weighing 175 g/m2 or more	18	5,5	—
4804 11 90	– – – Other	18	7,9	—
4804 19	– – Other
	– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
	– – – – Composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2
4804 19 11	– – – – – Less than 150 g	18	5,5	—
4804 19 15	– – – – – 150 g or more but less than 175 g	18	5,5	—
4804 19 19	– – – – – 175 g or more	18	5,5	—
	– – – – Other, weighing per m2
4804 19 31	– – – – – Less than 150 g	18	5,5	—
4804 19 35	– – – – – 150 g or more but less than 175 g	18	5,5	—
4804 19 39	– – – – – 175 g or more	18	5,5	—
4804 19 90	– – – Other	18	7,9	—
	– Sack kraft paper
4804 21	– – Unbleached
4804 21 10	– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	18	7,2	—
4804 21 90	– – – Other	18	7,9	—
4804 29	– – Other
4804 29 10	– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	18	7,2	—
4804 29 90	– – – Other	18	7,9	—
	– Other kraft paper and paperboard weighing 150 g/m2 or less
4804 31	– – Unbleached
4804 31 10	– – – For the manufacture of paper yarn of heading No 5308 or of paper yarn reinforced with metal of heading No 5607(7)	6	2	—
	– – – Other
	– – – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
4804 31 51	– – – – – Kraft electro-technical insulating paper	18	5,5	—
4804 31 59	– – – – – Other	18	5,5	—
4804 31 90	– – – – Other	18	7,9	—
4804 39	– – Other
4804 39 10	– – – For the manufacture of paper yarn of heading No 5308 or of paper yarn reinforced with metal of heading No 5607(7)	6	2	—
	– – – Other
	– – – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
4804 39 51	– – – – – Bleached uniformly throughout the mass	18	5,5	—
4804 39 59	– – – – – Other	18	5,5	—
4804 39 90	– – – – Other	18	7,9	—
	– Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2
4804 41	– – Unbleached
4804 41 10	– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	18	5,5	—
	– – – Other
4804 41 91	– – – – Saturating kraft	18	7,9	—
4804 41 99	– – – – Other	18	7,9	—
4804 42	– – 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
4804 42 10	– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	18	5,5	—
4804 42 90	– – – Other	18	7,9	—
4804 49	– – Other
4804 49 10	– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	18	5,5	—
4804 49 90	– – – Other	18	7,9	—
	– Other kraft paper and paperboard weighing 225 g/m2 or more
4804 51	– – Unbleached
4804 51 10	– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	18	5,5	—
4804 51 90	– – – Other	18	7,9	—
4804 52	– – 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
4804 52 10	– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	18	5,5	—
4804 52 90	– – – Other	18	7,9	—
4804 59	– – Other
4804 59 10	– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	18	5,5	—
4804 59 90	– – – Other	18	7,9	—
4805	Other uncoated paper and paperboard, in rolls or sheets
4805 10 00	– Semi-chemical fluting paper (corrugating medium)	18	8	—
	– Multi-ply paper and paperboard
4805 21 00	– – Each layer bleached	18	8	—
4805 22	– – With only one outer layer bleached
4805 22 10	– – – Testliner	18	8	—
4805 22 90	– – – Other	18	8	—
4805 23 00	– – Having three or more layers, of which only the two outer layers are bleached	18	8	—
4805 29	– – Other
4805 29 10	– – – Testliner	18	8	—
4805 29 90	– – – Other	18	8	—
4805 30	– Sulphite wrapping paper
4805 30 10	– – Weighing less than 30 g/m2	18	8	—
4805 30 90	– – Weighing 30 g/m2 or more	18	8,4	—
4805 40 00	– Filter paper and paperboard	18	8	—
4805 50 00	– Felt paper and paperboard	18	8	—
4805 60	– Other paper and paperboard, weighing 150 g/m2 or less
4805 60 10	– – Strawpaper and strawboard	18	7,2	—
	– – Paper and paperboard for corrugated paper and paperboard
4805 60 20	– – – Wellenstoff	18	9	—
4805 60 40	– – – Testliner	18	9	—
4805 60 60	– – – Other	18	8,4	—
4805 60 90	– – Other	18	8,4	—
4805 70	– Other paper and paperboard, weighing more than 150 g/m2 but less than 225 g/m2
	– – Paper and paperboard for corrugated paper and paperboard
4805 70 11	– – – Testliner	18	8	—
4805 70 19	– – – Other	18	8	—
4805 70 90	– – Other	18	8	—
4805 80	– Other paper and paperboard, weighing 225 g/m2 or more
	– – Made from wastepaper
4805 80 11	– – – Testliner	18	8	—
4805 80 19	– – – Other	18	8	—
4805 80 90	– – Other	18	8	—
4806	Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
4806 10 00	– Vegetable parchment	18	9,2	—
4806 20 00	– Greaseproof papers	18	9,2	—
4806 30 00	– Tracing papers	18	9,2	—
4806 40	– Glassine and other glazed transparent or translucent papers
4806 40 10	– – Glassine papers	18	9,2	—
4806 40 90	– – Other	18	9,2	—
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	18	9,4	—
	– Other
4807 91 00	– – Straw paper and paperboard, whether or not covered with paper other than straw paper	18	8,8	—
4807 99	– – Other
	– – – Made from wastepaper, whether or not covered with paper
4807 99 11	– – – – Composed of two or more layers of different nature	18	9,2	—
4807 99 19	– – – – Other	18	9,2	—
4807 99 90	– – – Other	18	9,2	—
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 heading No 4803 or 4818
4808 10 00	– Corrugated paper and paperboard, whether or not perforated	21	10	—
4808 20 00	– Sack kraft paper, creped or crinkled, whether or not embossed or perforated	18	9,2	—
4808 30 00	– Other kraft paper, creped or crinkled, whether or not embossed or perforated	18	8,8	—
4808 90 00	– Other	18	8,8	—
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	19	8,4	—
4809 20	– Self-copy paper
4809 20 10	– – In rolls	19	8,4	—
4809 20 90	– – In sheets	19	8,4	—
4809 90 00	– Other	19	8	—
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
	– 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	– – Weighing not more than 150 g/m2
4810 11 10	– – – Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard	19	8,4	—
	– – – Other
4810 11 91	– – – – In rolls	19	8	—
4810 11 99	– – – – In sheets	19	8	—
4810 12 00	– – Weighing more than 150 g/m2	19	8,4	—
	– 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	19	8,4	—
4810 29	– – Other
	– – – In rolls
4810 29 11	– – – – Wallpaper base	19	8,4	—
4810 29 19	– – – – Other	19	8,4	—
4810 29 90	– – – In sheets	19	8,4	—
	– 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	19	8,4	—
4810 32	– – 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
4810 32 10	– – – Coated with kaolin	19	7,4	—
4810 32 90	– – – Other	19	8,4	—
4810 39 00	– – Other	19	7,2	—
	– Other paper and paperboard
4810 91	– – Multi-ply
4810 91 10	– – – Each layer bleached	19	8,4	—
4810 91 30	– – – With only one outer layer bleached	19	8,4	—
4810 91 90	– – – Other	19	8,4	—
4810 99	– – Other
4810 99 10	– – – Bleached paper and paperboard, coated with kaolin	19	7,6	—
4810 99 30	– – – Coated with mica powder	15	6,4	—
4810 99 90	– – – Other	19	8,4	—
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 heading No 4803, 4809, 4810 or 4818
4811 10 00	– Tarred, bituminized or asphalted paper and paperboard	19	8,4	—
	– Gummed or adhesive paper and paperboard
4811 21 00	– – Self-adhesive	19	8	—
4811 29 00	– – Other	19	8,4	—
	– Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives)
4811 31 00	– – Bleached, weighing more than 150 g/m2	19	7,6	—
4811 39 00	– – Other	19	8,4	—
4811 40 00	– Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol	19	8,4	—
4811 90	– Other paper, paperboard, cellulose wadding and webs of soft cellulose
4811 90 10	– – Continuous forms	19	8,4	—
4811 90 90	– – Other	19	8	—
4812 00 00	Filter blocks, slabs and plates, of paper pulp	17	9,2	—
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	15	4,1	—
4813 20 00	– In rolls of a width not exceeding 5 cm	15	4,1	—
4813 90	– Other
4813 90 10	– – Not impregnated, in rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm	14	3,9	—
4813 90 90	– – Other	19	7	—
4814	Wallpaper and similar wall coverings; window transparencies of paper
4814 10 00	– ‘Ingrain’ paper	19	6,4	—
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	23	11,2	—
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	14	3,9	—
4814 90	– Other
4814 90 10	– – 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	19	6,6	—
4814 90 90	– – Other	19	6,6	—
4815 00 00	Floor coverings on a base of paper or of paperboard, whether or not cut to size	19	10	m2
4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
4816 10 00	– Carbon or similar copying papers	19	8	—
4816 20 00	– Self-copy paper	19	8	—
4816 30 00	– Duplicator stencils	19	8	—
4816 90 00	– Other	19	8	—
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
4817 10 00	– Envelopes	20	10,8	—
4817 20 00	– Letter cards, plain postcards and correspondence cards	20	10,4	—
4817 30 00	– Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	20	10,8	—
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	– Toilet paper
4818 10 10	– – Weighing, per ply, 25 g/m2 or less	19	8	—
4818 10 90	– – Weighing, per ply, more than 25 g/m2	19	8	—
4818 20	– Handkerchiefs, cleansing or facial tissues and towels
4818 20 10	– – Handkerchiefs and cleansing or facial tissues	19	10	—
	– – Hand towels
4818 20 91	– – – In rolls	19	10	—
4818 20 99	– – – Other	19	10	—
4818 30 00	– Tablecloths and serviettes	19	10	—
4818 40	– Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles
	– – Sanitary towels, tampons and similar articles
4818 40 11	– – – Sanitary towels	19	8,8	—
4818 40 13	– – – Tampons	19	8,8	—
4818 40 19	– – – Other	19	8,8	—
	– – Napkins and napkin liners for babies and similar sanitary articles
4818 40 91	– – – Not put up for retail sale	19	9,2	—
4818 40 99	– – – Other	19	6,6	—
4818 50 00	– Articles of apparel and clothing accessories	19	10	—
4818 90	– Other
4818 90 10	– – Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale	19	9,2	—
4818 90 90	– – Other	19	10	—
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	20	10,8	—
4819 20	– Folding cartons, boxes and cases, of non-corrugated paper or paperboard
4819 20 10	– – With a weight of the paper or the paperboard of less than 600 g/m2	20	10,8	—
4819 20 90	– – With a weight of the paper or the paperboard of 600 g/m2 or more	20	10,4	—
4819 30 00	– Sacks and bags, having a base of a width of 40 cm or more	20	10,8	—
4819 40 00	– Other sacks and bags, including cones	20	10,4	—
4819 50 00	– Other packing containers, including record sleeves	20	10,8	—
4819 60 00	– Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	20	10	—
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	– Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
4820 10 10	– – Registers, account books, order books and receipt books	21	10,8	—
4820 10 30	– – Note books, letter pads and memorandum pads	21	10,8	—
4820 10 50	– – Diaries	21	11,2	—
4820 10 90	– – Other	21	10,8	—
4820 20 00	– Exercise books	21	11,2	—
4820 30 00	– Binders (other than book covers), folders and file covers	21	10,8	—
4820 40	– Manifold business forms and interleaved carbon sets
4820 40 10	– – Continuous forms	21	10,4	—
4820 40 90	– – Other	21	10,8	—
4820 50 00	– Albums for samples or for collections	21	11,2	—
4820 90 00	– Other	21	11,2	—
4821	Paper or paperboard labels of all kinds, whether or not printed
4821 10	– Printed
4821 10 10	– – Self-adhesive	20	8,8	—
4821 10 90	– – Other	20	8,8	—
4821 90	– Other
4821 90 10	– – Self-adhesive	20	8,8	—
4821 90 90	– – Other	20	8,8	—
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	19	9,6	—
4822 90 00	– Other	19	9,6	—
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
	– Gummed or adhesive paper, in strips or rolls
4823 11	– – Self-adhesive
	– – – Of a width not exceeding 10 cm, the coating of which consists of unvulcanized natural or synthetic rubber
4823 11 11	– – – – Self-adhesive on one side	16	3,7	—
4823 11 19	– – – – Self-adhesive on both sides	16	3,7	—
4823 11 90	– – – Other	19	8	—
4823 19 00	– – Other	19	7,2	—
4823 20 00	– Filter paper and paperboard	19	8,4	—
4823 30 00	– Cards, not punched, for punch card machines, whether or not in strips	19	9,6	—
4823 40 00	– Rolls, sheets and dials, printed for self-recording apparatus	19	9,6	—
	– Other paper and paperboard, of a kind used for writing, printing or other graphic purposes
4823 51	– – Printed, embossed or perforated
4823 51 10	– – – Continuous forms	19	8,4	—
4823 51 90	– – – Other	19	8,4	—
4823 59	– – Other
4823 59 10	– – – In strips or rolls for office machines and the like	19	7,2	—
4823 59 90	– – – Other	19	7,2	—
4823 60	– Trays, dishes, plates, cups and the like, of paper or paperboard
4823 60 10	– – Trays, dishes and plates	19	10	—
4823 60 90	– – Other	19	10	—
4823 70	– Moulded or pressed articles of paper pulp
4823 70 10	– – Moulded trays and boxes for packing eggs	19	10,3	—
4823 70 90	– – Other	19	10,3	—
4823 90	– Other
4823 90 10	– – Gaskets, washers and other seals, for use in civil aircraft(79)	19	Free	—
	– – Other
4823 90 20	– – – Perforated paper and paperboard for Jacquard and similar machines	13	3,7	—
4823 90 30	– – – Fans and hand screens; frames therefor and parts of such frames	21	4,5	—
	– – – Other
	– – – – Cut to size or shape
4823 90 51	– – – – – Condenser paper	19	8	—
	– – – – – Other
4823 90 71	– – – – – – Gummed or adhesive paper	19	8	—
4823 90 79	– – – – – – Other	19	8	—
4823 90 90	– – – – Other	19	10,3	—

CHAPTER 49

PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

Notes

1. This chapter does not cover:

(a) photographic negatives or positives on transparent bases (Chapter 37);

(b) maps, plans or globes, in relief, whether or not printed (heading No 9023);

(d) original engravings, prints or lithographs (heading No 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading No 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.

1. 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.

1. 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 4901, whether or not containing advertising material.

1. Heading No 4901 also covers:

(a) 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;

(b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and

(c) 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 within heading No 4911.

1. Subject to note 3 to this chapter, heading No 4901 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 4911.

1. For the purposes of heading No 4903, the expression ‘children's picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.


CN code	Description	autonomous (%)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
4901	Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets
4901 10 00	– In single sheets, whether or not folded	Free	Free	—
	– Other
4901 91 00	– – Dictionaries and encyclopaedias, and serial instalments thereof	Free	Free	—
4901 99 00	– – Other	Free	Free	—
4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
4902 10 00	– Appearing at least four times a week	Free	Free	—
4902 90	– Other
4902 90 10	– – Appearing once a week	Free	Free	—
4902 90 30	– – Appearing once a month	Free	Free	—
4902 90 90	– – Other	Free	Free	—
4903 00 00	Children's picture, drawing or colouring books	15	6,6	—
4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated	Free	Free	—
4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
4905 10 00	– Globes	16	4,3	—
	– Other
4905 91 00	– – In book form	Free	Free	—
4905 99 00	– – Other	Free	Free	—
4906 00 00	Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitized paper and carbon copies of the foregoing	Free	Free	—
4907 00	Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title
4907 00 10	– Postage, revenue and similar stamps	6	2	—
4907 00 30	– Banknotes	Free	Free	—
	– Other
4907 00 91	– – Signed and numbered	Free	Free	—
4907 00 99	– – Other	15	4,1	—
4908	Transfers (decalcomanias)
4908 10 00	– Transfers (decalcomanias), vitrifiable	13	4,8	—
4908 90 00	– Other	13	4,8	—
4909 00	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
4909 00 10	– Printed or illustrated postcards	15	5,8	—
4909 00 90	– Other	15	5,8	—
4910 00 00	Calendars of any kind, printed, including calendar blocks	19	5,4	—
4911	Other printed matter, including printed pictures and photographs
4911 10	– Trade advertising material, commercial catalogues and the like
4911 10 10	– – Commercial catalogues	16	5,2	—
4911 10 90	– – Other	16	5,2	—
	– Other
4911 91	– – Pictures, designs and photographs
4911 91 10	– – – Sheets (not being trade advertising material), not folded, merely with illustrations or pictures not bearing a text or caption, for editions of books or periodicals which are published in different countries in one or more languages(7)	Free	Free	—
4911 91 80	– – – Other	16	5,2	—
4911 99 00	– – Other	16	5,2	—

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Notes

1. This section does not cover:

(a) animal brush-making bristles or hair (heading No 0502); horsehair or horsehair waste (heading No 0503);

(b) human hair or articles of human hair (heading No 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading No 5911);

(d) asbestos of heading No 2524 or articles of asbestos or other products of heading No 6812 or 6813;

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