Commission Implementing Regulation (EU) 2025/1926 of 22 September 2025 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

• 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	—
4602 19 90	– – – 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	kg 90 % sdt
	– Other:
4706 91 00	– – Mechanical	Free	kg 90 % sdt
4706 92 00	– – Chemical	Free	kg 90 % sdt
4706 93 00	– – Obtained by a combination of mechanical and chemical processes	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 ;

• (c) perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

• (d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 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 ;

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

• (q) articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners).

• 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 and applies only to paper: (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.

• 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 punch-cards and punch tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

• A. For paper or paperboard weighing not more than 150 g/m² :

• (a) containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and

• (1) weighing not more than 80 g/m²; or

• (2) coloured throughout the mass; or

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

• (1) weighing not more than 80 g/m²; or

• (2) coloured throughout the mass; or

• (c) Containing more than 3 % ash and having a brightness of 60 % or more; or

• (d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa·m²/g; or

• (e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2,5 kPa·m²/g.

• B. For paper or paperboard weighing more than 150 g/m² :

• (a) coloured throughout the mass; or

• (b) having a brightness of 60 % or more, and

• (1) a caliper of 225 micrometres (microns) or less; or

• (2) a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or

• (c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.

Heading 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 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 subsidiary 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)
	Machine direction	Machine direction plus cross direction	Cross direction	Machine direction plus cross direction
60	700	1 510	1,9	6,0
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 combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m² at 50 % relative humidity, at 23 °C.

• 1. Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 130 g/m² or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,4 newtons/g/m² at 50 % relative humidity, at 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.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
1	2	3	4
4801 00 00	Newsprint, in rolls or sheets	Free	—
4802	Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803 ; handmade paper and paperboard:
4802 10 00	– Handmade paper and paperboard	Free	—
4802 20 00	– Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard	Free	—
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	Free	—
4802 40 90	– – Other	Free	—
	– Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres:
4802 54 00	– – Weighing less than 40 g/m2	Free	—
4802 55	– – Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls:
4802 55 15	– – – Weighing 40 g/m2 or more but less than 60 g/m2	Free	—
4802 55 25	– – – Weighing 60 g/m2 or more but less than 75 g/m2	Free	—
4802 55 30	– – – Weighing 75 g/m2 or more but less than 80 g/m2	Free	—
4802 55 90	– – – Weighing 80 g/m2 or more	Free	—
4802 56	– – Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:
4802 56 20	– – – With one side measuring 297 mm and the other side measuring 210 mm (A4 format)	Free	—
4802 56 80	– – – Other	Free	—
4802 57 00	– – Other, weighing 40 g/m2 or more but not more than 150 g/m2	Free	—
4802 58	– – Weighing more than 150 g/m2:
4802 58 10	– – – In rolls	Free	—
4802 58 90	– – – Other	Free	—
	– Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
4802 61	– – In rolls:
4802 61 15	– – – 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	Free	—
4802 61 80	– – – Other	Free	—
4802 62 00	– – In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state	Free	—
4802 69 00	– – Other	Free	—
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 or sheets:
4803 00 10	– Cellulose wadding	Free	—
	– Creped paper and webs of cellulose fibres (tissues), weighing, per ply:
4803 00 31	– – Not more than 25 g/m2	Free	—
4803 00 39	– – More than 25 g/m2	Free	—
4803 00 90	– Other	Free	—
4804	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 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	Free	—
4804 11 15	– – – – Weighing 150 g/m2 or more but less than 175 g/m2	Free	—
4804 11 19	– – – – Weighing 175 g/m2 or more	Free	—
4804 11 90	– – – Other	Free	—
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 12	– – – – – Less than 175 g	Free	—
4804 19 19	– – – – – 175 g or more	Free	—
4804 19 30	– – – – Other	Free	—
4804 19 90	– – – Other	Free	—
	– 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	Free	—
4804 21 90	– – – Other	Free	—
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	Free	—
4804 29 90	– – – Other	Free	—
	– Other kraft paper and paperboard weighing 150 g/m2 or less:
4804 31	– – 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 31 51	– – – – Kraft electro-technical insulating paper	Free	—
4804 31 58	– – – – Other	Free	—
4804 31 80	– – – Other	Free	—
4804 39	– – 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	Free	—
4804 39 58	– – – – Other	Free	—
4804 39 80	– – – Other	Free	—
	– Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:
4804 41	– – Unbleached:
4804 41 91	– – – Saturating kraft	Free	—
4804 41 98	– – – Other	Free	—
4804 42 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	Free	—
4804 49 00	– – Other	Free	—
	– Other kraft paper and paperboard weighing 225 g/m2 or more:
4804 51 00	– – Unbleached	Free	—
4804 52 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	Free	—
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	Free	—
4804 59 90	– – – Other	Free	—
4805	Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter:
	– Fluting paper:
4805 11 00	– – Semi-chemical fluting paper	Free	—
4805 12 00	– – Straw fluting paper	Free	—
4805 19	– – Other:
4805 19 10	– – – Wellenstoff	Free	—
4805 19 90	– – – Other	Free	—
	– Testliner (recycled liner board):
4805 24 00	– – Weighing 150 g/m2 or less	Free	—
4805 25 00	– – Weighing more than 150 g/m2	Free	—
4805 30 00	– Sulphite wrapping paper	Free	—
4805 40 00	– Filter paper and paperboard	Free	—
4805 50 00	– Felt paper and paperboard	Free	—
	– Other:
4805 91 00	– – Weighing 150 g/m2 or less	Free	—
4805 92 00	– – Weighing more than 150 g/m2 but less than 225 g/m2	Free	—
4805 93	– – Weighing 225 g/m2 or more:
4805 93 20	– – – Made from recovered paper	Free	—
4805 93 80	– – – Other	Free	—
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	Free	—
4806 20 00	– Greaseproof papers	Free	—
4806 30 00	– Tracing papers	Free	—
4806 40	– Glassine and other glazed transparent or translucent papers:
4806 40 10	– – Glassine papers	Free	—
4806 40 90	– – Other	Free	—
4807 00	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 00 30	– Made from recovered paper, whether or not covered with paper	Free	—
4807 00 80	– Other	Free	—
4808	Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 :
4808 10 00	– Corrugated paper and paperboard, whether or not perforated	Free	—
4808 40 00	– Kraft paper, creped or crinkled, whether or not embossed or perforated	Free	—
4808 90 00	– Other	Free	—
4809	Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets:
4809 20 00	– Self-copy paper	Free	—
4809 90 00	– Other	Free	—
4810	Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size:
	– Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres:
4810 13 00	– – In rolls	Free	—
4810 14 00	– – In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state	Free	—
4810 19 00	– – Other	Free	—
	– Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
4810 22 00	– – Lightweight coated paper	Free	—
4810 29	– – Other:
4810 29 30	– – – In rolls	Free	—
4810 29 80	– – – Other	Free	—
	– 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	Free	—
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	Free	—
4810 32 90	– – – Other	Free	—
4810 39 00	– – Other	Free	—
	– Other paper and paperboard:
4810 92	– – Multi-ply:
4810 92 10	– – – Each layer bleached	Free	—
4810 92 30	– – – With only one outer layer bleached	Free	—
4810 92 90	– – – Other	Free	—
4810 99	– – Other:
4810 99 10	– – – Bleached paper and paperboard, coated with kaolin	Free	—
4810 99 80	– – – Other	Free	—
4811	Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803 , 4809 or 4810 :
4811 10 00	– Tarred, bituminised or asphalted paper and paperboard	Free	—
	– Gummed or adhesive paper and paperboard:
4811 41	– – Self-adhesive:
4811 41 20	– – – Of a width not exceeding 10 cm, the coating of which consists of unvulcanised natural or synthetic rubber	Free	—
4811 41 90	– – – Other	Free	—
4811 49 00	– – Other	Free	—
	– Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives):
4811 51 00	– – Bleached, weighing more than 150 g/m2	Free	—
4811 59 00	– – Other	Free	—
4811 60 00	– Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol	Free	—
4811 90 00	– Other paper, paperboard, cellulose wadding and webs of cellulose fibres	Free	—
4812 00 00	Filter blocks, slabs and plates, of paper pulp	Free	—
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	Free	—
4813 20 00	– In rolls of a width not exceeding 5 cm	Free	—
4813 90	– Other:
4813 90 10	– – In rolls of a width exceeding 5 cm but not exceeding 15 cm	Free	—
4813 90 90	– – Other	Free	—
4814	Wallpaper and similar wallcoverings; window transparencies of paper:
4814 20 00	– Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics	Free	—
4814 90	– Other:
4814 90 10	– – Wallpaper and similar wallcoverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics	Free	—
4814 90 70	– – Other	Free	—
[4815 ]
4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes:
4816 20 00	– Self-copy paper	Free	—
4816 90 00	– Other	Free	—
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	Free	—
4817 20 00	– Letter cards, plain postcards and correspondence cards	Free	—
4817 30 00	– Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	Free	—
4818	Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets 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	Free	—
4818 10 90	– – Weighing, per ply, more than 25 g/m2	Free	—
4818 20	– Handkerchiefs, cleansing or facial tissues and towels:
4818 20 10	– – Handkerchiefs and cleansing or facial tissues	Free	—
	– – Hand towels:
4818 20 91	– – – In rolls	Free	—
4818 20 99	– – – Other	Free	—
4818 30 00	– Tablecloths and serviettes	Free	—
4818 50 00	– Articles of apparel and clothing accessories	Free	—
4818 90	– Other:
4818 90 10	– – Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale	Free	—
4818 90 90	– – Other	Free	—
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	Free	—
4819 20 00	– Folding cartons, boxes and cases, of non-corrugated paper or paperboard	Free	—
4819 30 00	– Sacks and bags, having a base of a width of 40 cm or more	Free	—
4819 40 00	– Other sacks and bags, including cones	Free	—
4819 50 00	– Other packing containers, including record sleeves	Free	—
4819 60 00	– Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	Free	—
4820	Registers, account books, notebooks, 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, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles:
4820 10 10	– – Registers, account books, order books and receipt books	Free	—
4820 10 30	– – Notebooks, letter pads and memorandum pads	Free	—
4820 10 50	– – Diaries	Free	—
4820 10 90	– – Other	Free	—
4820 20 00	– Exercise books	Free	—
4820 30 00	– Binders (other than book covers), folders and file covers	Free	—
4820 40 00	– Manifold business forms and interleaved carbon sets	Free	—
4820 50 00	– Albums for samples or for collections	Free	—
4820 90 00	– Other	Free	—
4821	Paper or paperboard labels of all kinds, whether or not printed:
4821 10	– Printed:
4821 10 10	– – Self-adhesive	Free	—
4821 10 90	– – Other	Free	—
4821 90	– Other:
4821 90 10	– – Self-adhesive	Free	—
4821 90 90	– – Other	Free	—
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	Free	—
4822 90 00	– Other	Free	—
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:
4823 20 00	– Filter paper and paperboard	Free	—
4823 40 00	– Rolls, sheets and dials, printed for self-recording apparatus	Free	—
	– Trays, dishes, plates, cups and the like, of paper or paperboard:
4823 61 00	– – Of bamboo	Free	—
4823 69	– – Other:
4823 69 10	– – – Trays, dishes and plates	Free	—
4823 69 90	– – – Other	Free	—
4823 70	– Moulded or pressed articles of paper pulp:
4823 70 10	– – Moulded trays and boxes for packing eggs	Free	—
4823 70 90	– – Other	Free	—
4823 90	– Other:
4823 90 40	– – Paper and paperboard, of a kind used for writing, printing or other graphic purposes	Free	—
4823 90 85	– – Other	Free	—

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 9023 );

• (c) playing cards or other goods of Chapter 95; or

• (d) original engravings, prints or lithographs (heading 9702 ), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 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 an automatic data-processing machine, 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 4901 , whether or not containing advertising material.

• 1. Heading 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 in heading 4911 .

• 1. Subject to note 3 to this chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911 .

• 1. For the purposes of heading 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	Conventional rate of duty (%)	Supplementary unit
1	2	3	4
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	—
	– Other:
4901 91 00	– – Dictionaries and encyclopaedias, and serial instalments thereof	Free	—
4901 99 00	– – Other	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	—
4902 90 00	– Other	Free	—
4903 00 00	Children's picture, drawing or colouring books	Free	—
4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated	Free	—
4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed:
4905 20 00	– In book form	Free	—
4905 90 00	– Other	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 sensitised paper and carbon copies of the foregoing	Free	—
4907 00	Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title:
4907 00 10	– Postage, revenue and similar stamps	Free	—
4907 00 30	– Banknotes	Free	—
4907 00 90	– Other	Free	—
4908	Transfers (decalcomanias):
4908 10 00	– Transfers (decalcomanias), vitrifiable	Free	—
4908 90 00	– Other	Free	—
4909 00 00	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	Free	—
4910 00 00	Calendars of any kind, printed, including calendar blocks	Free	—
4911	Other printed matter, including printed pictures and photographs:
4911 10	– Trade advertising material, commercial catalogues and the like:
4911 10 10	– – Commercial catalogues	Free	—
4911 10 90	– – Other	Free	—
	– Other:
4911 91 00	– – Pictures, designs and photographs	Free	—
4911 99 00	– – Other	Free	—

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Notes

• 1. This section does not cover:

• (a) animal brush-making bristles or hair (heading 0502 ); horsehair or horsehair waste (heading 0511 );

• (b) human hair or articles of human hair (heading 0501 , 6703 or 6704 ), except filtering or straining cloth of a kind commonly used in oil-presses or the like (heading 5911 );

• (c) cotton linters or other vegetable materials of Chapter 14;

• (d) asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813 ;

• (e) articles of heading 3005 or 3006 ; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306 ;

• (f) sensitised textiles of headings 3701 to 3704 ;

• (g) monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

• (h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

• (ij) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

• (k) hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304 ;

• (l) articles of textile materials of heading 4201 or 4202 ;

• (m) products or articles of Chapter 48 (for example, cellulose wadding);

• (n) footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

• (o) hairnets or other headgear or parts thereof of Chapter 65;

• (p) goods of Chapter 67;

• (q) abrasive-coated textile material (heading 6805 ) and also carbon fibres or articles of carbon fibres of heading 6815 ;

• (r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

• (s) articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings);

• (t) articles of Chapter 95 (for example, toys, games, sports requisites and nets);

• (u) articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners); or

• (v) articles of Chapter 97.

• 1. (A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. (B) For the purposes of the above rule: (a) gimped horsehair yarn (heading 5110 ) and metallised yarn (heading 5605 ) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; (b) the choice of the appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter; (c) when both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter; (d) where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material. (C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in note 3, 4, 5 or 6 below.

• 1. (A) For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as ‘twine, cordage, ropes and cables’: (a) of silk or waste silk, measuring more than 20 000 decitex; (b) of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex; (c) of true hemp or flax: (1) polished or glazed, measuring 1 429 decitex or more; or (2) not polished or glazed, measuring more than 20 000 decitex; (d) of coir, consisting of three or more plies; (e) of other vegetable fibres, measuring more than 20 000 decitex; or (f) reinforced with metal thread. (B) Exceptions: (a) yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; (b) man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than five turns per metre of Chapter 54; (c) silkworm gut of heading 5006 , and monofilaments of Chapter 54; (d) metallised yarn of heading 5605 ; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and (e) chenille yarn, gimped yarn and loop wale-yarn of heading 5606 .

• 1. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression ‘put up for retail sale’ in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up: (a) on cards, reels, tubes or similar supports, of a weight (including support) not exceeding: (1) 85 g in the case of silk, waste silk or man-made filament yarn; or (2) 125 g in other cases; (b) in balls, hanks or skeins of a weight not exceeding: (1) 85 g in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste; (2) 125 g in the case of all other yarns of less than 2 000 decitex; or (3) 500 g in other cases; (c) in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding: (1) 85 g in the case of silk, waste silk or man-made filament yarn; or (2) 125 g in other cases. (B) Exceptions: (a) single yarn of any textile material, except: (1) single yarn of wool or fine animal hair, unbleached; and (2) single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex; (b) multiple (folded) or cabled yarn, unbleached: (1) of silk or waste silk, however put up; or (2) of other textile material except wool or fine animal hair, in hanks or skeins; (c) multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and (d) single, multiple (folded) or cabled yarn of any textile material: (1) in cross-reeled hanks or skeins; or (2) put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

• 1. For the purposes of headings 5204 , 5401 and 5508 , the expression ‘sewing thread’ means multiple (folded) or cabled yarn:

• (a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 grams;

• (b) dressed for use as sewing thread; and

• (c) with a final ‘Z’ twist.

• 1. For the purposes of this section, the expression ‘high-tenacity yarn’ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:

— single yarn of nylon or other polyamides, or of polyesters:	60 cN/tex,
— multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters:	53 cN/tex,
— single, multiple (folded) or cabled yarn of viscose rayon:	27 cN/tex.

• 1. For the purposes of this section, the expression ‘made up’ means:

• (a) cut otherwise than into squares or rectangles;

• (b) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);

• (c) cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;

• (d) hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;

• (e) cut to size and having undergone a process of drawn thread work;

• (f) assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

• (g) knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

• 1. For the purposes of Chapters 50 to 60:

• (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of note 7 above; and

• (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

• 1. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.

• 1. Elastic products consisting of textile materials combined with rubber threads are classified in this section.

• 1. For the purposes of this section, the expression ‘impregnated’ includes ‘dipped’.

• 1. For the purposes of this section, the expression ‘polyamides’ includes ‘aramids’.

• 1. For the purposes of this section and, where applicable, throughout the nomenclature, the expression ‘elastomeric yarn’ means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

• 1. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings, even if put up in sets for retail sale. For the purposes of this note, the expression ‘textile garments’ means garments of headings 6101 to 6114 and headings 6201 to 6211 .

• 1. Subject to note 1 to Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this section.

Subheading notes

• 1. In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:

• (a) ‘Unbleached yarn’:

Yarn which:

• (1) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

• (2) is of indeterminate colour (grey yarn), manufactured from garnetted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

• (b) ‘Bleached yarn’:

Yarn which:

• (1) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

• (2) consists of a mixture of unbleached and bleached fibres; or

• (3) is multiple (folded) or cabled and consists of unbleached and bleached yarns.

• (c) ‘Coloured (dyed or printed) yarn’:

Yarn which:

• (1) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

• (2) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

• (3) is obtained from slivers or rovings which have been printed; or

• (4) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

• (d) ‘Unbleached woven fabric’:

Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

• (e) ‘Bleached woven fabric’:

Woven fabric which:

• (1) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

• (2) consists of bleached yarn; or

• (3) consists of unbleached and bleached yarn.

• (f) ‘Dyed woven fabric’:

Woven fabric which:

• (1) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

• (2) consists of coloured yarn of a single uniform colour.

• (g) ‘Woven fabric of yarns of different colours’:

Woven fabric (other than printed woven fabric) which:

• (1) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

• (2) consists of unbleached or bleached yarn and coloured yarn; or

• (3) consists of marl or mixture yarns.

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

• (h) ‘Printed woven fabric’:

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.

The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.

• (ij) ‘Plain weave’:

A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

• 1. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials. (B) For the application of this rule: (a) where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into account; (b) in the case of textile products consisting of a ground fabric and a pile or looped surface, no account shall be taken of the ground fabric; (c) in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

CHAPTER 50

SILK

CN code	Description	Conventional rate of duty (%)	Supplementary unit
1	2	3	4
5001 00 00	Silkworm cocoons suitable for reeling	Free	—
5002 00 00	Raw silk (not thrown)	Free	—
5003 00 00	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)	Free	—
5004 00	Silk yarn (other than yarn spun from silk waste) not put up for retail sale:
5004 00 10	– Unbleached, scoured or bleached	4	—
5004 00 90	– Other	4	—
5005 00	Yarn spun from silk waste, not put up for retail sale:
5005 00 10	– Unbleached, scoured or bleached	2,9	—
5005 00 90	– Other	2,9	—
5006 00	Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut:
5006 00 10	– Silk yarn	5	—
5006 00 90	– Yarn spun from noil or other silk waste; silkworm gut	2,9	—
5007	Woven fabrics of silk or of silk waste:
5007 10 00	– Fabrics of noil silk	3	m2
5007 20	– Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk:
	– – Crêpes:
5007 20 11	– – – Unbleached, scoured or bleached	6,9	m2
5007 20 19	– – – Other	6,9	m2
	– – Pongee, habutai, honan, shantung, corah and similar far eastern fabrics, wholly of silk (not mixed with noil or other silk waste or with other textile materials):
5007 20 21	– – – Plain-woven, unbleached or not further processed than scoured	5,3	m2
	– – – Other:
5007 20 31	– – – – Plain-woven	7,5	m2
5007 20 39	– – – – Other	7,5	m2
	– – Other:
5007 20 41	– – – Diaphanous fabrics (open weave)	7,2	m2
	– – – Other:
5007 20 51	– – – – Unbleached, scoured or bleached	7,2	m2
5007 20 59	– – – – Dyed	7,2	m2
5007 20 60	– – – – Of yarns of different colours	7,2	m2
5007 20 71	– – – – Printed	7,2	m2
5007 90	– Other fabrics:
5007 90 10	– – Unbleached, scoured or bleached	6,9	m2
5007 90 30	– – Dyed	6,9	m2
5007 90 50	– – Of yarns of different colours	6,9	m2
5007 90 90	– – Printed	6,9	m2

CHAPTER 51

WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC

Note

• 1. Throughout the nomenclature:

• (a) ‘wool’ means the natural fibre grown by sheep or lambs;

• (b) ‘fine animal hair’ means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including angora rabbit), hare, beaver, nutria or muskrat;

• (c) ‘coarse animal hair’ means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 0502 ) and horsehair (heading 0511 ).

CN code	Description	Conventional rate of duty (%)	Supplementary unit
1	2	3	4
5101	Wool, not carded or combed:
	– Greasy, including fleece-washed wool:
5101 11 00	– – Shorn wool	Free	—
5101 19 00	– – Other	Free	—
	– Degreased, not carbonised:
5101 21 00	– – Shorn wool	Free	—
5101 29 00	– – Other	Free	—
5101 30 00	– Carbonised	Free	—
5102	Fine or coarse animal hair, not carded or combed:
	– Fine animal hair:
5102 11 00	– – Of Kashmir (cashmere) goats	Free	—
5102 19	– – Other:
5102 19 10	– – – Of angora rabbit	Free	—
5102 19 30	– – – Of alpaca, llama or vicuna	Free	—
5102 19 40	– – – Of camel (including dromedary) or yak, or of angora, Tibetan or similar goats	Free	—
5102 19 90	– – – Of rabbit (other than angora rabbit), hare, beaver, nutria or muskrat	Free	—
5102 20 00	– Coarse animal hair	Free	—
5103	Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock:
5103 10	– Noils of wool or of fine animal hair:
5103 10 10	– – Not carbonised	Free	—
5103 10 90	– – Carbonised	Free	—
5103 20 00	– Other waste of wool or of fine animal hair	Free	—
5103 30 00	– Waste of coarse animal hair	Free	—
5104 00 00	Garnetted stock of wool or of fine or coarse animal hair	Free	—
5105	Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments):
5105 10 00	– Carded wool	2	—
	– Wool tops and other combed wool:
5105 21 00	– – Combed wool in fragments	2	—
5105 29 00	– – Other	2	—
	– Fine animal hair, carded or combed:
5105 31 00	– – Of Kashmir (cashmere) goats	2	—
5105 39 00	– – Other	2	—
5105 40 00	– Coarse animal hair, carded or combed	2	—
5106	Yarn of carded wool, not put up for retail sale:
5106 10	– Containing 85 % or more by weight of wool:
5106 10 10	– – Unbleached	3,8	—
5106 10 90	– – Other	3,8	—
5106 20	– Containing less than 85 % by weight of wool:
5106 20 10	– – Containing 85 % or more by weight of wool and fine animal hair	4119	—
	– – Other:
5106 20 91	– – – Unbleached	4	—
5106 20 99	– – – Other	4	—
5107	Yarn of combed wool, not put up for retail sale:
5107 10	– Containing 85 % or more by weight of wool:
5107 10 10	– – Unbleached	3,8	—
5107 10 90	– – Other	3,8	—
5107 20	– Containing less than 85 % by weight of wool:
	– – Containing 85 % or more by weight of wool and fine animal hair:
5107 20 10	– – – Unbleached	4	—
5107 20 30	– – – Other	4	—
	– – Other:
	– – – Mixed solely or mainly with synthetic staple fibres:
5107 20 51	– – – – Unbleached	4	—
5107 20 59	– – – – Other	4	—
	– – – Otherwise mixed:
5107 20 91	– – – – Unbleached	4	—
5107 20 99	– – – – Other	4	—
5108	Yarn of fine animal hair (carded or combed), not put up for retail sale:
5108 10	– Carded:
5108 10 10	– – Unbleached	3,2	—
5108 10 90	– – Other	3,2	—
5108 20	– Combed:
5108 20 10	– – Unbleached	3,2	—
5108 20 90	– – Other	3,2	—
5109	Yarn of wool or of fine animal hair, put up for retail sale:
5109 10	– Containing 85 % or more by weight of wool or of fine animal hair:
5109 10 10	– – In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g	3,8	—
5109 10 90	– – Other	5	—
5109 90 00	– Other	5	—
5110 00 00	Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale	3,5	—
5111	Woven fabrics of carded wool or of carded fine animal hair:
	– Containing 85 % or more by weight of wool or of fine animal hair:
5111 11 00	– – Of a weight not exceeding 300 g/m2	8	m2
5111 19 00	– – Other	8	m2
5111 20 00	– Other, mixed mainly or solely with man-made filaments	8	m2
5111 30	– Other, mixed mainly or solely with man-made staple fibres:
5111 30 10	– – Of a weight not exceeding 300 g/m2	8	m2
5111 30 80	– – Of a weight exceeding 300 g/m2	8	m2
5111 90	– Other:
5111 90 10	– – Containing a total of more than 10 % by weight of textile materials of Chapter 50	7,2	m2
	– – Other:
5111 90 91	– – – Of a weight not exceeding 300 g/m2	8	m2
5111 90 98	– – – Of a weight exceeding 300 g/m2	8	m2
5112	Woven fabrics of combed wool or of combed fine animal hair:
	– Containing 85 % or more by weight of wool or of fine animal hair:
5112 11 00	– – Of a weight not exceeding 200 g/m2	8	m2
5112 19 00	– – Other	8	m2
5112 20 00	– Other, mixed mainly or solely with man-made filaments	8	m2
5112 30	– Other, mixed mainly or solely with man-made staple fibres:
5112 30 10	– – Of a weight not exceeding 200 g/m2	8	m2
5112 30 80	– – Of a weight exceeding 200 g/m2	8	m2
5112 90	– Other:
5112 90 10	– – Containing a total of more than 10 % by weight of textile materials of Chapter 50	7,2	m2
	– – Other:
5112 90 91	– – – Of a weight not exceeding 200 g/m2	8	m2
5112 90 98	– – – Of a weight exceeding 200 g/m2	8	m2
5113 00 00	Woven fabrics of coarse animal hair or of horsehair	5,3	m2

CHAPTER 52

COTTON

Subheading note

• 1. For the purposes of subheadings 5209 42 and 5211 42 , the expression ‘denim’ means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.