Commission Regulation (EC) No 1549/2006 of 17 October 2006 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Type Regulation

Publication 2006-10-31

State In force

Text As published

Department European Commission

Source EUR-Lex

articles 2

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	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4201 00 00	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material	2,7	—
4202	Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
	– Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers
4202 11	– – With outer surface of leather, of composition leather or of patent leather
4202 11 10	– – – Executive-cases, briefcases, school satchels and similar containers	3	p/st
4202 11 90	– – – Other	3	—
4202 12	– – With outer surface of plastics or of textile materials
	– – – In the form of plastic sheeting
4202 12 11	– – – – Executive-cases, briefcases, school satchels and similar containers	9,7	p/st
4202 12 19	– – – – Other	9,7	—
4202 12 50	– – – Of moulded plastic material	5,2	—
	– – – Of other materials, including vulcanised fibre
4202 12 91	– – – – Executive-cases, briefcases, school satchels and similar containers	3,7	p/st
4202 12 99	– – – – Other	3,7	—
4202 19	– – Other
4202 19 10	– – – Of aluminium	5,7	—
4202 19 90	– – – Of other materials	3,7	—
	– Handbags, whether or not with shoulder strap, including those without handle
4202 21 00	– – With outer surface of leather, of composition leather or of patent leather	3	p/st
4202 22	– – With outer surface of plastic sheeting or of textile materials
4202 22 10	– – – Of plastic sheeting	9,7	p/st
4202 22 90	– – – Of textile materials	3,7	p/st
4202 29 00	– – Other	3,7	p/st
	– Articles of a kind normally carried in the pocket or in the handbag
4202 31 00	– – With outer surface of leather, of composition leather or of patent leather	3	—
4202 32	– – With outer surface of plastic sheeting or of textile materials
4202 32 10	– – – Of plastic sheeting	9,7	—
4202 32 90	– – – Of textile materials	3,7	—
4202 39 00	– – Other	3,7	—
	– Other
4202 91	– – With outer surface of leather, of composition leather or of patent leather
4202 91 10	– – – Travelling-bags, toilet bags, rucksacks and sports bags	3	—
4202 91 80	– – – Other	3	—
4202 92	– – With outer surface of plastic sheeting or of textile materials
	– – – Of plastic sheeting
4202 92 11	– – – – Travelling-bags, toilet bags, rucksacks and sports bags	9,7	—
4202 92 15	– – – – Musical instrument cases	6,7	—
4202 92 19	– – – – Other	9,7	—
	– – – Of textile materials
4202 92 91	– – – – Travelling-bags, toilet bags, rucksacks and sports bags	2,7	—
4202 92 98	– – – – Other	2,7	—
4202 99 00	– – Other	3,7	—
4203	Articles of apparel and clothing accessories, of leather or of composition leather
4203 10 00	– Articles of apparel	4	—
	– Gloves, mittens and mitts
4203 21 00	– – Specially designed for use in sports	9	pa
4203 29	– – Other
4203 29 10	– – – Protective for all trades	9	pa
	– – – Other
4203 29 91	– – – – Men's and boys'	7	pa
4203 29 99	– – – – Other	7	pa
4203 30 00	– Belts and bandoliers	5	—
4203 40 00	– Other clothing accessories	5	—
4204
4205 00	Other articles of leather or of composition leather
	– Of a kind used in machinery or mechanical appliances or for other technical uses
4205 00 11	– – Conveyor or transmission belts or belting	2	—
4205 00 19	– – Other	3	—
4205 00 90	– Other	2,5	—
4206 00 00	Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons	1,7	—

CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Notes

1. Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301 , apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

1. This chapter does not cover:

(a) birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701 );

(b) raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter);

(d) articles of Chapter 64;

(e) headgear or parts thereof of Chapter 65; or

(f) articles of Chapter 95 (for example, toys, games, sports requisites).

1. Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

1. Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304 , as the case may be.

1. Throughout the nomenclature, the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001 ).


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4301	Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101 , 4102 or 4103
4301 10 00	– Of mink, whole, with or without head, tail or paws	Free	p/st
4301 30 00	– Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws	Free	p/st
4301 60 00	– Of fox, whole, with or without head, tail or paws	Free	p/st
4301 80	– Other furskins, whole, with or without head, tail or paws
4301 80 30	– – Of marmots	Free	p/st
4301 80 50	– – Of wild felines	Free	p/st
4301 80 70	– – Other	Free	—
4301 90 00	– Heads, tails, paws and other pieces or cuttings, suitable for furriers' use	Free	—
4302	Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303
	– Whole skins, with or without head, tail or paws, not assembled
4302 11 00	– – Of mink	Free	p/st
4302 19	– – Other
4302 19 10	– – – Of beaver	Free	p/st
4302 19 20	– – – Of muskrat	Free	p/st
4302 19 30	– – – Of fox	Free	p/st
4302 19 35	– – – Of rabbit or hare	Free	p/st
	– – – Of seal
4302 19 41	– – – – Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)	2,2	p/st
4302 19 49	– – – – Other	2,2	p/st
4302 19 50	– – – Of sea otters or of nutria (coypu)	2,2	p/st
4302 19 60	– – – Of marmots	2,2	p/st
4302 19 70	– – – Of wild felines	2,2	p/st
	– – – Of sheep or lambs
4302 19 75	– – – – Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb	Free	p/st
4302 19 80	– – – – Other	2,2	p/st
4302 19 95	– – – Other	2,2	—
4302 20 00	– Heads, tails, paws and other pieces or cuttings, not assembled	Free	—
4302 30	– Whole skins and pieces or cuttings thereof, assembled
4302 30 10	– – ‘Dropped’ furskins	2,7	—
	– – Other
4302 30 21	– – – Of mink	2,2	p/st
4302 30 25	– – – Of rabbit or hare	2,2	p/st
4302 30 31	– – – Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb	2,2	p/st
4302 30 41	– – – Of muskrat	2,2	p/st
4302 30 45	– – – Of fox	2,2	p/st
	– – – Of seal
4302 30 51	– – – – Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)	2,2	p/st
4302 30 55	– – – – Other	2,2	p/st
4302 30 61	– – – Of sea otters or of nutria (coypu)	2,2	p/st
4302 30 71	– – – Of wild felines	2,2	p/st
4302 30 95	– – – Other	2,2	—
4303	Articles of apparel, clothing accessories and other articles of furskin
4303 10	– Articles of apparel and clothing accessories
4303 10 10	– – Of furskins of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)	3,7	—
4303 10 90	– – Other	3,7	—
4303 90 00	– Other	3,7	—
4304 00 00	Artificial fur and articles thereof	3,2	—

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Notes

1. This chapter does not cover:

(a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211 );

(b) bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401 );

(d) activated charcoal (heading 3802 );

(e) articles of heading 4202 ;

(f) goods of Chapter 46;

(g) footwear or parts thereof of Chapter 64;

(h) goods of Chapter 66 (for example, umbrellas and walking sticks and parts thereof);

(ij) goods of heading 6808 ;

(k) imitation jewellery of heading 7117 ;

(l) goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);

(m) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

(n) parts of firearms (heading 9305 );

(o) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(p) articles of Chapter 95 (for example, toys, games, sports requisites);

(q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 9603 ; or

(r) articles of Chapter 97 (for example, works of art).

1. In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

1. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

1. Products of heading 4410 , 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409 , curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation, provided it does not give them the character of articles of other headings.

1. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82.

1. Subject to note 1 above and except where the context otherwise requires, any reference to ‘wood’ in a heading of this chapter applies also to bamboos and other materials of a woody nature.

Subheading note

1. For the purposes of subheadings 4403 41 to 4403 49 , 4407 21 to 4407 29 , 4408 31 to 4408 39 and 4412 31 , the expression ‘tropical wood’ means one of the following types of wood: abura, acajou d'Afrique, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dark red meranti, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, light red meranti, limba, louro, maçaranduba, mahogany, makoré, mandioqueira, mansonia, mengkulang, meranti bakau, merawan, merbau, merpauh, mersawa, moabi, niangon, nyatoh, obeche, okoumé, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de Guatemala, palissandre de Para, palissandre de Rio, palissandre de Rose, pau Amarelo, pau marfim, pulai, punah, quaruba, ramin, sapelli, saqui-saqui, sepetir, sipo, sucupira, suren, tauari, teak, tiama, tola, virola, white lauan, white meranti, white seraya, yellow meranti.

Additional notes

1. For the purposes of heading 4405 , ‘wood flour’ means wood powder of which not more than 8 % by weight is retained by a sieve with an aperture of 0,63 mm.

1. For the purposes of subheadings 4414 00 10 , 4418 10 10 , 4418 20 10 , 4419 00 10 , 4420 10 11 and 4420 90 91 , ‘tropical wood’ means the following tropical woods: acajou d'Afrique, alan, azobé, balsa, dark red meranti, dibétou, ilomba, imbuia, iroko, jelutong, jongkong, kapur, kempas, keruing, light red meranti, limba, mahogany (Swietenia spp.), makoré, mansonia, meranti bakau, merbau, obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, ramin, sapelli, sipo, teak, tiama, virola, white lauan, white meranti, white seraya and yellow meranti.


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
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	—
	– Wood in chips or particles
4401 21 00	– – Coniferous	Free	—
4401 22 00	– – Non-coniferous	Free	—
4401 30	– Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
4401 30 10	– – Sawdust	Free	—
4401 30 90	– – Other	Free	—
4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated
4402 10 00	– Of bamboo	Free	—
4402 90 00	– Other	Free	—
4403	Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
4403 10 00	– Treated with paint, stains, creosote or other preservatives	Free	m³
4403 20	– Other, coniferous
	– – Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)
4403 20 11	– – – Sawlogs	Free	m³
4403 20 19	– – – Other	Free	m³
	– – Pine of the species ‘Pinus sylvestris L.’
4403 20 31	– – – Sawlogs	Free	m³
4403 20 39	– – – Other	Free	m³
	– – Other
4403 20 91	– – – Sawlogs	Free	m³
4403 20 99	– – – Other	Free	m³
	– Other, of tropical wood specified in subheading note 1 to this chapter
4403 41 00	– – Dark red meranti, light red meranti and meranti bakau	Free	m³
4403 49	– – Other
4403 49 10	– – – Acajou d'Afrique, iroko and sapelli	Free	m³
4403 49 20	– – – Okoumé	Free	m³
4403 49 40	– – – Sipo	Free	m³
4403 49 95	– – – Other	Free	m³
	– Other
4403 91	– – Of oak (Quercus spp.)
4403 91 10	– – – Sawlogs	Free	m³
4403 91 90	– – – Other	Free	m³
4403 92	– – Of beech (Fagus spp.)
4403 92 10	– – – Sawlogs	Free	m³
4403 92 90	– – – Other	Free	m³
4403 99	– – Other
4403 99 10	– – – Of poplar	Free	m³
4403 99 30	– – – Of eucalyptus	Free	m³
	– – – Of birch
4403 99 51	– – – – Sawlogs	Free	m³
4403 99 59	– – – – Other	Free	m³
4403 99 95	– – – Other	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	Free	—
4404 20 00	– Non-coniferous	Free	—
4405 00 00	Wood wool; wood flour	Free	—
4406	Railway or tramway sleepers (cross-ties) of wood
4406 10 00	– Not impregnated	Free	m³
4406 90 00	– Other	Free	m³
4407	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
4407 10	– Coniferous
4407 10 15	– – Sanded; end-jointed, whether or not planed or sanded	Free	m³
	– – Other
	– – – Planed
4407 10 31	– – – – Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)	Free	m³
4407 10 33	– – – – Pine of the species ‘Pinus sylvestris L.’	Free	m³
4407 10 38	– – – – Other	Free	m³
	– – – Other
4407 10 91	– – – – Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)	Free	m³
4407 10 93	– – – – Pine of the species ‘Pinus sylvestris L.’	Free	m³
4407 10 98	– – – – Other	Free	m³
	– Of tropical wood specified in subheading note 1 to this chapter
4407 21	– – Mahogany (Swietenia spp.)
4407 21 10	– – – Sanded; end-jointed, whether or not planed or sanded	4,9 ⁸²	—
	– – – Other
4407 21 91	– – – – Planed	4 ⁴³	m³
4407 21 99	– – – – Other	Free	m³
4407 22	– – Virola, imbuia and balsa
4407 22 10	– – – Sanded; end-jointed, whether or not planed or sanded	4,9 ⁸²	—
	– – – Other
4407 22 91	– – – – Planed	4 ⁴³	m³
4407 22 99	– – – – Other	Free	m³
4407 25	– – Dark red meranti, light red meranti and meranti bakau
4407 25 10	– – – End-jointed, whether or not planed or sanded	4,9 ⁸²	—
	– – – Other
4407 25 30	– – – – Planed	4 ⁴³	m³
4407 25 50	– – – – Sanded	4,9 ⁸²	—
4407 25 90	– – – – Other	Free	m³
4407 26	– – White lauan, white meranti, white seraya, yellow meranti and alan
4407 26 10	– – – End-jointed, whether or not planed or sanded	4,9 ⁸²	—
	– – – Other
4407 26 30	– – – – Planed	4 ⁴³	m³
4407 26 50	– – – – Sanded	4,9 ⁸²	—
4407 26 90	– – – – Other	Free	m³
4407 27	– – Sapelli
4407 27 10	– – – Sanded; end-jointed, whether or not planed or sanded	4,9 ⁸²	—
	– – – Other
4407 27 91	– – – – Planed	4 ⁴³	m³
4407 27 99	– – – – Other	Free	m³
4407 28	– – Iroko
4407 28 10	– – – Sanded; end-jointed, whether or not planed or sanded	4,9 ⁸²	—
	– – – Other
4407 28 91	– – – – Planed	4 ⁴³	m³
4407 28 99	– – – – Other	Free	m³
4407 29	– – Other
4407 29 15	– – – End-jointed, whether or not planed or sanded	4,9 ⁸²	—
	– – – Other
	– – – – Acajou d'Afrique, azobé, dibétou, ilomba, jelutong, jongkong, kapur, kempas, keruing, limba, makoré, mansonia, merbau, obeche, okoumé, palissandre de Rio, palissandre de Para, palissandre de Rose, ramin, sipo, teak and tiama
	– – – – – Planed
4407 29 20	– – – – – – Palissandre de Para, palissandre de Rio and palissandre de Rose	4,9 ⁴³	m³
4407 29 25	– – – – – – Other	4 ⁴³	m³
4407 29 45	– – – – – Sanded	4,9 ⁸²	—
	– – – – – Other
4407 29 61	– – – – – – Azobé	Free	m³
4407 29 68	– – – – – – Other	Free	m³
	– – – – Other
4407 29 83	– – – – – Planed	4 ⁴³	m³
4407 29 85	– – – – – Sanded	4,9 ⁸²	—
4407 29 95	– – – – – Other	Free	m³
	– Other
4407 91	– – Of oak (Quercus spp.)
4407 91 15	– – – Sanded; end-jointed, whether or not planed or sanded	Free	—
	– – – Other
	– – – – Planed
4407 91 31	– – – – – Blocks, strips and friezes for parquet or wood block flooring, not assembled	Free	m²
4407 91 39	– – – – – Other	Free	m³
4407 91 90	– – – – Other	Free	m³
4407 92 00	– – Of beech (Fagus spp.)	Free	m³
4407 93	– – Of maple (Acer spp.)
4407 93 10	– – – Planed; end-jointed, whether or not planed or sanded	Free	—
	– – – Other
4407 93 91	– – – – Sanded	2,5	—
4407 93 99	– – – – Other	Free	—
4407 94	– – Of cherry (Prunus spp.)
4407 94 10	– – – Planed; end-jointed, whether or not planed or sanded	Free	—
	– – – Other
4407 94 91	– – – – Sanded	2,5	—
4407 94 99	– – – – Other	Free	—
4407 95	– – Of ash (Fraxinus spp.)
4407 95 10	– – – Planed; end-jointed, whether or not planed or sanded	Free	—
	– – – Other
4407 95 91	– – – – Sanded	2,5	—
4407 95 99	– – – – Other	Free	—
4407 99	– – Other
4407 99 20	– – – End-jointed, whether or not planed or sanded	Free	—
	– – – Other
4407 99 25	– – – – Planed	Free	m³
4407 99 40	– – – – Sanded	2,5	—
	– – – – Other
4407 99 91	– – – – – Of poplar	Free	m³
4407 99 96	– – – – – Of tropical wood	Free	m³
4407 99 98	– – – – – Other	Free	m³
4408	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm
4408 10	– Coniferous
4408 10 15	– – Planed; sanded; end-jointed, whether or not planed or sanded	3	—
	– – Other
4408 10 91	– – – Small boards for the manufacture of pencils ¹²	Free	—
	– – – Other
4408 10 93	– – – – Of a thickness not exceeding 1 mm	4	m³
4408 10 99	– – – – Of a thickness exceeding 1 mm	4	m³
	– Of tropical wood specified in subheading note 1 to this chapter
4408 31	– – Dark red meranti, light red meranti and meranti bakau
4408 31 11	– – – End-jointed, whether or not planed or sanded	4,9	—
	– – – Other
4408 31 21	– – – – Planed	4	m³
4408 31 25	– – – – Sanded	4,9	—
4408 31 30	– – – – Other	6	m³
4408 39	– – Other
	– – – Acajou d'Afrique, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola and white lauan
4408 39 15	– – – – Sanded; end-jointed, whether or not planed or sanded	4,9	—
	– – – – Other
4408 39 21	– – – – – Planed	4	m³
	– – – – – Other
4408 39 31	– – – – – – Of a thickness not exceeding 1 mm	6	m³
4408 39 35	– – – – – – Of a thickness exceeding 1 mm	6	m³
	– – – Other
4408 39 55	– – – – Planed; sanded; end-jointed, whether or not planed or sanded	3	—
	– – – – Other
4408 39 70	– – – – – Small boards for the manufacture of pencils ¹²	Free	—
	– – – – – Other
4408 39 85	– – – – – – Of a thickness not exceeding 1 mm	4	m³
4408 39 95	– – – – – – Of a thickness exceeding 1 mm	4	m³
4408 90	– Other
4408 90 15	– – Planed; sanded; end-jointed, whether or not planed or sanded	3	—
	– – Other
4408 90 35	– – – Small boards for the manufacture of pencils ¹²	Free	—
	– – – Other
4408 90 85	– – – – Of a thickness not exceeding 1 mm	4	m³
4408 90 95	– – – – Of a thickness exceeding 1 mm	4	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, ends or faces, whether or not planed, sanded or end-jointed
4409 10	– Coniferous
4409 10 11	– – Mouldings for frames for paintings, photographs, mirrors or similar objects	Free	m
4409 10 18	– – Other	Free	—
	– Non-coniferous
4409 21 00	– – Of bamboo	Free	—
4409 29	– – Other
4409 29 10	– – – Mouldings for frames for paintings, photographs, mirrors or similar objects	Free	m
	– – – Other
4409 29 91	– – – – Blocks, strips and friezes for parquet or wood block flooring, not assembled	Free	m²
4409 29 99	– – – – Other	Free	—
4410	Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
	– Of wood
4410 11	– – Particle board
4410 11 10	– – – Unworked or not further worked than sanded	7	m³
4410 11 30	– – – Surface-covered with melamine-impregnated paper	7	m³
4410 11 50	– – – Surface-covered with decorative laminates of plastics	7	m³
4410 11 90	– – – Other	7	m³
4410 12	– – Oriented strand board (OSB)
4410 12 10	– – – Unworked or not further worked than sanded	7	m³
4410 12 90	– – – Other	7	m³
4410 19 00	– – Other	7	m³
4410 90 00	– Other	7	m³
4411	Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
	– Medium density fibreboard (MDF)
4411 12	– – Of a thickness not exceeding 5 mm
4411 12 10	– – – Not mechanically worked or surface covered	7	m²
4411 12 90	– – – Other	7	m²
4411 13	– – Of a thickness exceeding 5 mm but not exceeding 9 mm
4411 13 10	– – – Not mechanically worked or surface covered	7	m²
4411 13 90	– – – Other	7	m²
4411 14	– – Of a thickness exceeding 9 mm
4411 14 10	– – – Not mechanically worked or surface covered	7	m²
4411 14 90	– – – Other	7	m²
	– Other
4411 92	– – Of a density exceeding 0,8 g/cm³
4411 92 10	– – – Not mechanically worked or surface covered	7	m²
4411 92 90	– – – Other	7	m²
4411 93	– – Of a density exceeding 0,5 g/cm³ but not exceeding 0,8 g/cm³
4411 93 10	– – – Not mechanically worked or surface covered	7	m²
4411 93 90	– – – Other	7	m²
4411 94	– – Of a density not exceeding 0,5 g/cm³
4411 94 10	– – – Not mechanically worked or surface covered	7	m²
4411 94 90	– – – Other	7	m²
4412	Plywood, veneered panels and similar laminated wood
4412 10 00	– Of bamboo	10	m³
	– Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness
4412 31	– – With at least one outer ply of tropical wood specified in subheading note 1 to this chapter
4412 31 10	– – – Of acajou d'Afrique, dark red meranti, light red meranti, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola and white lauan	10	m³
4412 31 90	– – – Other	7	m³
4412 32 00	– – Other, with at least one outer ply of non-coniferous wood	7	m³
4412 39 00	– – Other	7 ¹⁴	m³
	– Other
4412 94	– – Blockboard, laminboard and battenboard
4412 94 10	– – – With at least one outer ply of non-coniferous wood	10	m³
4412 94 90	– – – Other	6	m³
4412 99	– – Other
4412 99 30	– – – Containing at least one layer of particle board	6	m³
4412 99 70	– – – Other	10 ¹⁴	m³
4413 00 00	Densified wood, in blocks, plates, strips or profile shapes	Free	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	5,1 ⁸²	—
4414 00 90	– Of other wood	Free	—
4415	Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
4415 10	– Cases, boxes, crates, drums and similar packings; cable-drums
4415 10 10	– – Cases, boxes, crates, drums and similar packings	4	—
4415 10 90	– – Cable-drums	3	—
4415 20	– Pallets, box pallets and other load boards; pallet collars
4415 20 20	– – Flat pallets; pallet collars	3	p/st
4415 20 90	– – Other	4	—
4416 00 00	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves	Free	—
4417 00 00	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood	Free	—
4418	Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
4418 10	– Windows, French windows and their frames
4418 10 10	– – Of tropical wood, as specified in additional note 2 to this chapter	3	p/st ⁸³
4418 10 50	– – Coniferous	3	p/st ⁸³
4418 10 90	– – Other	3	p/st ⁸³
4418 20	– Doors and their frames and thresholds
4418 20 10	– – Of tropical wood, as specified in additional note 2 to this chapter	6 ⁸⁴	p/st ⁸⁵
4418 20 50	– – Coniferous	Free	p/st ⁸⁵
4418 20 80	– – Of other wood	Free	p/st ⁸⁵
4418 40 00	– Shuttering for concrete constructional work	Free	—
4418 50 00	– Shingles and shakes	Free	—
4418 60 00	– Posts and beams	Free	—
	– Assembled flooring panels
4418 71 00	– – For mosaic floors	3	m²
4418 72 00	– – Other, multilayer	Free	m²
4418 79 00	– – Other	Free	m²
4418 90	– Other
4418 90 10	– – Glue-laminated timber	Free	—
4418 90 80	– – Other	Free	—
4419 00	Tableware and kitchenware, of wood
4419 00 10	– Of tropical wood, as specified in additional note 2 to this chapter	3 ⁵⁷	—
4419 00 90	– Of other wood	Free	—
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	6 ⁸⁴	—
4420 10 19	– – Of other wood	Free	—
4420 90	– Other
4420 90 10	– – Wood marquetry and inlaid wood	4	m³
	– – Other
4420 90 91	– – – Of tropical wood, as specified in additional note 2 to this chapter	6 ⁸⁴	—
4420 90 99	– – – Other	Free	—
4421	Other articles of wood
4421 10 00	– Clothes hangers	Free	p/st
4421 90	– Other
4421 90 91	– – Of fibreboard	4	—
4421 90 98	– – Other	Free	—

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	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4501	Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork
4501 10 00	– Natural cork, raw or simply prepared	Free	—
4501 90 00	– Other	Free	—
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)	Free	—
4503	Articles of natural cork
4503 10	– Corks and stoppers
4503 10 10	– – Cylindrical	4,7	—
4503 10 90	– – Other	4,7	—
4503 90 00	– Other	4,7	—
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	4,7	—
4504 10 19	– – – Other	4,7	—
	– – Other
4504 10 91	– – – With a binding substance	4,7	—
4504 10 99	– – – Other	4,7	—
4504 90	– Other
4504 90 20	– – Corks and stoppers	4,7	—
4504 90 80	– – Other	4,7	—

CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

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, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), 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 nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

1. This chapter does not cover:

(a) wallcoverings of heading 4814 ;

(b) twine, cordage, ropes or cables, plaited or not (heading 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 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	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
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)
	– Mats, matting and screens of vegetable materials
4601 21	– – Of bamboo
4601 21 10	– – – Of plaits or similar products of plaiting materials	3,7	—
4601 21 90	– – – Other	2,2	—
4601 22	– – Of rattan
4601 22 10	– – – Of plaits or similar products of plaiting materials	3,7	—
4601 22 90	– – – Other	2,2	—
4601 29	– – Other
4601 29 10	– – – Of plaits or similar products of plaiting materials	3,7	—
4601 29 90	– – – Other	2,2	—
	– Other
4601 92	– – Of bamboo
4601 92 05	– – – Plaits and similar products of plaiting materials, whether or not assembled into strips	Free	—
	– – – Other
4601 92 10	– – – – Of plaits or similar products of plaiting materials	3,7	—
4601 92 90	– – – – Other	2,2	—
4601 93	– – Of rattan
4601 93 05	– – – Plaits and similar products of plaiting materials, whether or not assembled into strips	Free	—
	– – – Other
4601 93 10	– – – – Of plaits or similar products of plaiting materials	3,7	—
4601 93 90	– – – – Other	2,2	—
4601 94	– – Of other vegetable materials
4601 94 05	– – – Plaits and similar products of plaiting materials, whether or not assembled into strips	Free	—
	– – – Other
4601 94 10	– – – – Of plaits or similar products of plaiting materials	3,7	—
4601 94 90	– – – – Other	2,2	—
4601 99	– – Other
4601 99 05	– – – Plaits and similar products of plaiting materials, whether or not assembled into strips	1,7	—
	– – – Other
4601 99 10	– – – – Of plaits or similar products of plaiting materials	4,7	—
4601 99 90	– – – – Other	2,7	—
4602	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601 ; articles of loofah
	– Of vegetable materials
4602 11 00	– – Of bamboo	3,7	—
4602 12 00	– – Of rattan	3,7	—
4602 19	– – Other
4602 19 10	– – – Straw envelopes for bottles	1,7	—
	– – – Other
4602 19 91	– – – – Basketwork, wickerwork and other articles, made directly to shape from plaiting materials	3,7	—
4602 19 99	– – – – Other	3,7	—
4602 90 00	– Other	4,7	—

SECTION X

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

CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

Note

1. For the purposes of heading 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 °C, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
4701 00	Mechanical wood pulp
4701 00 10	– Thermo-mechanical wood pulp	Free	kg 90 % sdt
4701 00 90	– Other	Free	kg 90 % sdt
4702 00 00	Chemical wood pulp, dissolving grades	Free	kg 90 % sdt
4703	Chemical wood pulp, soda or sulphate, other than dissolving grades
	– Unbleached
4703 11 00	– – Coniferous	Free	kg 90 % sdt
4703 19 00	– – Non-coniferous	Free	kg 90 % sdt
	– Semi-bleached or bleached
4703 21 00	– – Coniferous	Free	kg 90 % sdt
4703 29 00	– – Non-coniferous	Free	kg 90 % sdt
4704	Chemical wood pulp, sulphite, other than dissolving grades
	– Unbleached
4704 11 00	– – Coniferous	Free	kg 90 % sdt
4704 19 00	– – Non-coniferous	Free	kg 90 % sdt
	– Semi-bleached or bleached
4704 21 00	– – Coniferous	Free	kg 90 % sdt
4704 29 00	– – Non-coniferous	Free	kg 90 % sdt
4705 00 00	Wood pulp obtained by a combination of mechanical and chemical pulping processes	Free	kg 90 % sdt
4706	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
4706 10 00	– Cotton linters pulp	Free	—
4706 20 00	– Pulps of fibres derived from recovered (waste and scrap) paper or paperboard	Free	kg 90 % sdt
4706 30 00	– Other, of bamboo	Free	—
	– Other
4706 91 00	– – Mechanical	Free	kg 90 % sdt
4706 92 00	– – Chemical	Free	kg 90 % sdt
4706 93 00	– – Semi-chemical	Free	kg 90 % sdt
4707	Recovered (waste and scrap) paper or paperboard
4707 10 00	– Unbleached kraft paper or paperboard or corrugated paper or paperboard	Free	—
4707 20 00	– Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass	Free	—
4707 30	– 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	—
4707 30 90	– – Other	Free	—
4707 90	– Other, including unsorted waste and scrap
4707 90 10	– – Unsorted	Free	—
4707 90 90	– – Sorted	Free	—

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).

1. This chapter does not cover:

(a) articles of Chapter 30;

(b) stamping foils of heading 3212 ;

(d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401 ) or with polishes, creams or similar preparations (heading 3405 );

(e) sensitised paper or paperboard of headings 3701 to 3704 ;

(f) paper impregnated with diagnostic or laboratory reagents (heading 3822 );

(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 wallcoverings of heading 4814 (Chapter 39);

(h) articles of heading 4202 (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 65;

(m) abrasive paper or paperboard (heading 6805 ) or paper- or paperboard-backed mica (heading 6814 ) (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 9209 ; or

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

1. Subject to the provisions of note 7, headings 4801 to 4805 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 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

1. 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.

1. For the purposes of heading 4802 , the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards 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

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 %, 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 burst 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

1. 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 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. 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 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.

1. Headings 4801 and 4803 to 4809 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.

1. For the purposes of heading 4814 , the expression ‘wallpaper and similar wallcoverings’ 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:

(1) 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;

(2) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(3) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(4) covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b) borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c) wallcoverings 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 wallcoverings, are to be classified in heading 4823 .

1. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

1. Heading 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 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 in 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 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:

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 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 semi-chemical 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 23 °C.

1. Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, 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 23 °C.

1. 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.

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 1,47 kPa·m²/g.

1. 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.

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