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Section X - Chapter 48
Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard
Notes
1. For the purpose of this chapter, except where the context otherwise requires, a reference to paper includes references to paperboard (irrespective of thickness or weight per m2).
2. This chapter does not cover:
(a). Articles of chapter 30;
(b). Stamping foils of heading 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). Sensitized 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 wall coverings 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 chapter 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 for babies).
3. Subject to the provisions of note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibers, colored 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 fibers which have been other wise processed.
4. In this chapter, the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 percent by weight of the total fiber content consists of wood fibers obtained by a mechanical or chemi-mechanical proc ess, unsized or very lightly sized, having a surface roughness Parker Print Surf (1MPa) on each side exceeding 2.5 micrometers (microns), weighing not less than 40 g/m2 and not more than 65 g/m2.
5. 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:

For paper or paperboard weighing not more than 150 g/m2 (grams per square meter):

(a). containing 10 percent or more of fibers obtained by a mechanical or chemi-mechanical process, and
1. weighing not more than 80 g/m2 (grams per square meter), or
2. colored throughout the mass; or
(b). containing more than 8 percent ash, and
1. weighing not more than 80 g/m2 (grams per square meter), or
2. colored throughout the mass; or
(c). containing more than 3 percent ash and having a brightness of 60 percent or more; or
(d). containing more than 3 percent but not more than 8 percent ash, having a brightness of 60 percent or more and a burst index equal to or less than 2.5 kPa?m2/g; or
(e). containing 3 percent ash or less, having a brightness of 60 percent 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 (grams per square meter):

(a). colored throughout the mass; or
(b). having a brightness of 60 percent or more, and
1. a caliper of 225 micrometers (microns) or less, or
2. a caliper of more than 225 micrometers (microns) but not more than 508 micrometers (microns) and an ash content of more than 3 percent; or
(c). having a brightness of less than 60 percent, a caliper of 254 micrometers (microns) or less and an ash content over 8 percent.

Heading 4802 does not, however, cover filter paper or paperboard (including tea bag paper) or felt paper or paperboard.

6. In this chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80 percent by weight of the total fiber content consists of fibers obtained by the chemical sulfate or soda processes.
7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibers 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 oc curs last in numerical order in the Schedule B.
8. Headings 4801, and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibers:
(a). In strips or rolls of a width exceeding 36 cm (14.17 inches); or
(b). In rectangular (including square) sheets with one side exceeding 36 cm (14.17 inches) and the other side exceeding 15 cm (5.91 inches) in the unfolded state.
9. For the purposes of heading 4814, the expression "wallpaper and similar wall coverings" applies only to:
(a). Paper in rolls, of a width of not less than 45 cm (17.72 inches) and not more than 160 cm (62.99 inches), suitable for wall or ceiling decoration:
(i). Grained, embossed, surface-colored, design printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;
(ii). With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(iii). Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, colored, design-printed or otherwise decorated; or
(iv). Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
(b). Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
(c). Wall coverings of paper made up of several panels in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 4823.

10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11. Heading 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12. Except for the articles of headings 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, "kraft liner" means machine finished or machine-glazed paper and paperboard, of which not less than 80 percent by weight of the total fiber content consists of wood fibers obtained by the chemical sulfate or soda processes, in rolls, weighing more than 115 g/m2 (grams per square meter) and having a minimum Mullen bursting strength, as indicated in the following table, or the linearly interpolated or extrapolated equivalent for any other weight:

 

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

 

 

2. For the purposes of subheadings 4804.21 and 4804.29 "(shipping) sack kraft paper" means machine finished paper, of which not less than 80 percent by weight of the total fiber content consists of fibers obtained by the chemical sulfate or soda processes, in rolls, weighing not less than 60 g/m2 (grams per square meter) but not more than 115 g/m2 (grams per square meter) 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 percent in the cross direction and of more than 2 percent 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 Minimum tear
Minimum tensile

Machine direction
Cross direction

Machine direction
Machine direction
plus cross direction
plus cross direction
(g/m2)
(millinewtons)
(kilonewtons per meter)
           
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

 

3. For the purposes of subheading 4805.11, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65 percent by weight of the total fiber content consists of unbleached hardwood fibers 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 newton g/m2 at 50 percent relative humidity, at 23 degrees C.
4. Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 103 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resis tance exceeding 1.4 newton g/m2 at 50 percent relative humidity, at 23 degrees C.
5. Subheading 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Test liner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pul p. These products have a Mullen burst index of not less than 2 kPa?m2/g.
6. For the purposes of subheading 4805.30, "sulfite wrapping paper" means machine-glazed paper, of which more than 40 percent by weight of the total fiber content consists of wood fibers obtained by the chemical sulfite process, having an ash content not exce eding 8 percent and having a Mullen burst index of not less than 1.47 kPa?m2/g.
7. For the purposes of subheading 4810.22, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m2 (grams per square meter), with a coating weight not exceeding 15 g/m2 (grams per square meter) per side, on a bas e of which not less than 50 percent by weight of the total fiber content consists of wood fibers obtained by a mechanical process.
Statistical Note
1. For the purposes of this chapter the provisions for cellulose wadding and webs of cellulose fibers cover only products obtained from the pulp of chapter 47.

Schedule B No. and Headings Commodity Description Unit of Quantity Second Quantity
48 Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard
4801.00.0002 - Newsprint, in rolls or sheets t
48.02 - Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard:
4802.10.0000 - - Handmade paper and paperboard kg
4802.20 - - Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard:
4802.20.1000 - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state m2
- - - Other:
4802.20.2000 - - - - Basic paper to be sensitized for use in photography m2
4802.20.4000 - - - - Other m2
4802.40.0002 - - Wallpaper base (hanging paper) kg
- - Other paper and paperboard, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers:
4802.54 - - - Weighing less than 40 g/m2 (grams per square meter):
- - - - In strips of rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:
4802.54.1000 - - - - - Writing paper kg
4802.54.3650 - - - - - Other kg
- - - - Other:
4802.54.5000 - - - - - Basic paper to be sensitized for use in photography kg
4802.54.6100 - - - - - Other kg
4802.55 - - - Weighing 40 g/m2 (grams per square meter) or more but not more than 150 g/m2 (grams per square meter), in rolls:
- - - - Of a width exceeding 15 cm:
4802.55.1000 - - - - - Writing and cover paper kg
4802.55.3550 - - - - - Other kg
- - - - Other:
4802.55.6000 - - - - - Basic paper to be sensitized for use in photography kg
4802.55.7000 - - - - - Other kg
- - Other paper and paperboard, not containing fibers obtained
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:
- - - - With one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state:
4802.56.1000 - - - - - Writing and cover paper kg
4802.56.4550 - - - - - Other kg
- - - - Other:
4802.56.6000 - - - - - Basic paper to be sensitized for use in photography kg
4802.56.7000 - - - - - Other kg
4802.57 - - - Other, weighing 40 g/m2 or more but not more than 150 g/m2:
4802.57.1000 - - - - Writing and cover paper kg
4802.57.5055 - - - - Other kg
4802.58 - - - Weighing more than 150 g/m2 (grams per square meter):
- - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:
4802.58.1000 - - - - - Writing and cover paper kg
4802.58.2040 - - - - - Bristols kg
4802.58.2095 - - - - - Other kg
- - - - Other:
4802.58.5000 - - - - - Basic paper to be sensitized for use in photography kg
4802.58.6000 - - - - - Other kg
- - Other paper and paperboard, of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process:
4802.61 - - - In rolls:
- - - - Of a width exceeding 15 cm:
4802.61.1000 - - - - - Writing and cover paper kg
4802.61.2000 - - - - - Drawing paper kg
4802.61.3000 - - - - - Other kg
- - - - Other:
4802.61.5000 - - - - - Basic paper to be sensitized for use in photography kg
4802.61.6000 - - - - - Other kg
- - Other paper and paperboard, of which more than 10 percent
4802.62 - - - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:
- - - - With one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state:
4802.62.1000 - - - - - Writing and cover paper kg
4802.62.2000 - - - - - Drawing paper kg
4802.62.3000 - - - - - Other kg
- - - - Other:
4802.62.5000 - - - - - Basic paper to be sensitized for use in photography kg
4802.62.6000 - - - - - Other kg
4802.69 - - - Other:
4802.69.1000 - - - - Writing and cover paper kg
4802.69.2000 - - - - Drawing paper kg
4802.69.3000 - - - - Other kg
4803.00.0000 - 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 fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface-deco rated or printed, in rolls or sheets kg
48.04 - Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803:
- - Kraft liner:
4804.11.0000 - - - Unbleached kg
4804.19.0000 - - - Other kg
- - Sack (shipping) kraft paper:
4804.21.0000 - - - Unbleached kg
4804.29.0000 - - - Other kg
- - Other kraft paper and paperboard weighing 150 g/m2 (grams per square meter) or less:
4804.31 - - - Unbleached:
- - - - Wrapping (including packaging) paper:
4804.31.4020 - - - - - Bag and sack paper kg
4804.31.4040 - - - - - Other kg
4804.31.5000 - - - - Other kg
4804.39 - - - Other:
- - - - Wrapping (including packaging) paper:
4804.39.4020 - - - - - Bag and sack paper kg
4804.39.4040 - - - - - Other kg
4804.39.6020 - - - - Base stock for trays, dishes, plates, cups and the like kg
4804.39.7000 - - - - Other kg
- - Other kraft paper and paperboard weighing more than 150 g/m2 (grams per square meter) but less than 225 g/m2 (grams per square meter):
4804.41 - - - Unbleached:
4804.41.2000 - - - - Wrapping (including packaging) paper kg
4804.41.4000 - - - - Other kg
- - Other kraft paper and paperboard weighing more than
4804.42 - - - Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process:
4804.42.0010 - - - - Base stock for milk cartons and other beverage containers kg
- - - - Other:
4804.42.0020 - - - - - Folding carton stock kg
4804.42.0030 - - - - - Base stock for trays, dishes, plates, cups and the like kg
- - - - - Other:
4804.42.0040 - - - - - - Base stock for packaging kg
4804.42.0050 - - - - - - Other kg
4804.49.0000 - - - Other kg
- - Other kraft paper and paperboard weighing 225 g/m2 (grams per square meter) or more:
4804.51.0000 - - - Unbleached kg
- - Other kraft paper and paperboard weighing 225 g/m2
4804.52 - - - Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process:
4804.52.0010 - - - - Base stock for milk cartons and other beverage containers kg
- - - - Other:
4804.52.0020 - - - - - Folding carton stock kg
4804.52.0030 - - - - - Base stock for trays, dishes, plates, cups and the like kg
- - - - - Other:
4804.52.0040 - - - - - - Base stock for packaging kg
4804.52.0050 - - - - - - Other kg
4804.59.0000 - - - Other kg
48.05 - 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:
4805.11.0000 - - - Semi-chemical fluting paper (corrugating medium) kg
4805.12 - - - Straw fluting paper:
4805.12.1000 - - - - Weighing 150 g/m2 or less kg
4805.12.2000 - - - - Weighing over 150 g/m2 kg
4805.19 - - - Other:
4805.19.1000 - - - - Weighing 150 g/m2 or less kg
4805.19.2000 - - - - Weighting over 150 g/m2 kg
- - Test liner (recycled liner board):
4805.24 - - - Weighing 150 g/m2 or less:
4805.24.6550 - - - - Weighing not over 30 g/m2 kg
4805.24.9000 - - - - Weighing over 30 g/m2 kg
4805.25.0000 - - - Weighing more than 150 g/m2 kg
4805.30.0000 - - Sulfite wrapping paper. kg
4805.40.0000 - - Filter paper and paperboard kg
4805.50.0000 - - Felt paper and paperboard kg
- - Other:
4805.91 - - - Weighing 150 g/m2 or less:
4805.91.1000 - - - - Multi-ply paper and paperboard; bibulous and wrapping paper kg
4805.91.2000 - - - - Condenser paper kg
- - - - Other:
4805.91.6050 - - - - - Weighing not over 30 g/m2 kg
4805.91.9000 - - - - - Weighing over 30 g/m2 kg
4805.92 - - Weighing more than 150 g/m2 (grams per square meter) but less than 225 g/m2 (grams per square meter):
4805.92.4010 - - - Folding carton board kg
4805.92.4020 - - - Construction paper kg
4805.92.4030 - - - Liner board containing by weight less than 80 percent chemical sulfate wood pulp kg
4805.92.4055 - - - Other kg
4805.93 - - Weighing 225 g/m2 (grams per square meter) or more:
4805.93.4010 - - - Folding carton board kg
4805.93.4015 - - - Wet machine board kg
4805.93.4020 - - - Construction paper kg
4805.93.4030 - - - Liner board containing by weight less than 80 percent chemical sulfate wood pulp kg
4805.93.4055 - - - Other kg
48.06 - Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets:
4806.10.0000 - - Vegetable parchment kg
4806.20.0000 - - Greaseproof papers kg
4806.30.0000 - - Tracing papers kg
4806.40.0000 - - Glassine and other glazed transparent or translucent papers kg
48.07 - 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:
4807.00.1000 - - Paper and paperboard, laminated internally with bitumen, tar or asphalt kg
- - Other:
4807.00.9100 - - - Straw paper and paperboard, whether or not covered with paper other than straw paper kg
4807.00.9550 - - - Other kg
48.08 - 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:
4808.10.0000 - - Corrugated paper and paperboard, whether or not perforated kg
4808.40.0000 - - Kraft paper, creped or crinkled, whether or not embossed or perforated kg
4808.90.0000 - - Other kg
48.09 - 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:
4809.20.0000 - - Self-copy paper kg
4809.90.0002 - - Other kg
48.10 - 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 colored, surface-decorated or printed, in rolls or rectangular (includin g square) sheets, of any size:
- - Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such f ibers:
4810.13 - - - In rolls:
- - - - Of a width exceeding 15 cm:
- - - - - Weighing not more than 150 g/m2 (grams per square meter):
4810.13.1100 - - - - - - Basic paper to be sensitized for use in photography kg
4810.13.1450 - - - - - - Other kg
- - - - - Weighing more than 150 g/m2 (grams per square meter):
4810.13.2010 - - - - - - Coated on one side only kg
4810.13.2090 - - - - - - Other kg
- - - - Other:
4810.13.5000 - - - - - Printed, embossed or perforated kg
- - - - - Other:
4810.13.6000 - - - - - - Basic paper to be sensitized for use in photography kg
4810.13.7000 - - - - - - Other kg
- - Paper and paperboard of a kind used for writing, printing
4810.14 - - - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:
- - - - With one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state:
- - - - - Weighing not more than 150 g/m2:
4810.14.1100 - - - - - - Basic paper to be sensitized for use in photography kg
4810.14.1450 - - - - - - Other kg
- - - - - Weighing more than 150 g/m2:
4810.14.2010 - - - - - - Coated on one side only kg
4810.14.2090 - - - - - - Other kg
- - - - Other:
4810.14.5000 - - - - - Printed, embossed or perforated kg
- - - - - Other:
4810.14.6000 - - - - - - Basic paper to be sensitized for use in photography kg
4810.14.7000 - - - - - - Other kg
- - Paper and paperboard of a kind used for writing, printing
4810.19 - - - Other:
- - - - Weighing not more than 150 g/m2:
4810.19.1100 - - - - - Basic paper to be sensitized for use in photography kg
4810.19.1550 - - - - - Other kg
- - - - Weighing more than 150 g/m2:
4810.19.2010 - - - - - Coated on one side only kg
4810.19.2090 - - - - - Other kg
- - Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process:
4810.22 - - - Light-weight coated paper:
4810.22.1000 - - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state kg
- - - - Other:
4810.22.5000 - - - - - Printed, embossed or perforated kg
- - - - - Other:
4810.22.6000 - - - - - - Basic paper to be sensitized for use in photography kg
4810.22.7000 - - - - - - Other kg
- - Paper and paperboard of a kind used for writing, printing
4810.29 - - - Other:
4810.29.1000 - - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state kg
- - - - Other:
4810.29.5000 - - - - - Printed, embossed or perforated kg
- - - - - Other:
4810.29.6000 - - - - - - Basic paper to be sensitized for use in photography kg
4810.29.7000 - - - - - - Other kg
- - Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:
4810.31 - - - Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process and weighing 150 g/m2 (grams per square meter) or less:
- - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:
4810.31.1020 - - - - - Folding carton stock kg
4810.31.1040 - - - - - Base stock for trays, dishes, plates, cups and the like kg
4810.31.1060 - - - - - Other kg
- - - - Other:
4810.31.3000 - - - - - Cards, not punched, for punch card machines, whether or not in strips kg
4810.31.6500 - - - - - Other kg
4810.32 - - - Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process and weighing more than 150 g/m2 (grams per square meter):
- - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:
4810.32.1020 - - - - - Folding carton stock kg
4810.32.1040 - - - - - Base stock for trays, dishes, plates, cups and the like kg
4810.32.1060 - - - - - Other kg
- - - - Other:
4810.32.3000 - - - - - Cards, not punched, for punch card machines, whether or not in strips kg
4810.32.6500 - - - - - Other kg
- - Kraft paper and paperboard, other than that of a kind used
4810.39 - - - Other:
4810.39.1350 - - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state kg
- - - - Other:
4810.39.3050 - - - - - Cards, not punched, for punch card machines, whether or not in strips kg
4810.39.6550 - - - - - Other kg
- - Other paper and paperboard:
4810.92 - - - Multi-ply:
4810.92.1350 - - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state kg
- - - - Other:
4810.92.3000 - - - - - Cards, not punched, for punch card machines, whether or not in strips kg
4810.92.6500 - - - - - Other kg
4810.99 - - - Other:
4810.99.1000 - - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state kg
- - - - Other:
4810.99.3000 - - - - - Cards, not punched, for punch card machines, whether or not in strips kg
4810.99.6500 - - - - - Other kg
48.11 - Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in head ing 4803, 4809 or 4810:
4811.10 - - Tarred, bituminized or asphalted paper and paperboard:
4811.10.1100 - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state kg
4811.10.2100 - - - Other kg
- - Gummed or adhesive paper and paperboard:
4811.41 - - - Pressure-sensitive:
4811.41.1000 - - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state kg
- - - - Other:
4811.41.2100 - - - - - In strips or rolls kg
4811.41.3000 - - - - - Other kg
4811.49 - - - Other:
4811.49.1000 - - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state kg
- - - - Other:
4811.49.2100 - - - - - In strips or rolls kg
4811.49.3000 - - - - - Other kg
- - Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives):
4811.51 - - - Bleached, weighing more than 150 g/m2:
- - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:
- - - - - 0.3 mm or more in thickness:
4811.51.2010 - - - - - - Base stock for milk cartons and other beverage containers kg
- - - - - - Other:
4811.51.2020 - - - - - - - Folding carton stock kg
4811.51.2030 - - - - - - - Base stock for trays, dishes, plates, cups and the like kg
4811.51.2060 - - - - - - - Other kg
4811.51.4000 - - - - - Other kg
4811.51.6000 - - - - Other kg
4811.59 - - - Other:
- - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:
4811.59.2000 - - - - - Printing paper kg
- - - - - Other:
4811.59.4020 - - - - - - Folding carton stock kg
4811.59.4040 - - - - - - Other kg
4811.59.6000 - - - - Other kg
4811.60 - - Paper and paperboard, coated, impregnated or covered with wax, paraffin, stearin, oil or glycerol:
4811.60.4000 - - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state kg
4811.60.6000 - - - Other kg
4811.90 - - Other paper, paperboard, cellulose wadding and webs of cellulose fibers:
- - - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:
4811.90.3000 - - - - Impregnated with latex kg
4811.90.5050 - - - - Other kg
4811.90.9000 - - - Other kg
4812.00.0000 - Filter blocks, slabs and plates, of paper pulp kg
48.13 - Cigarette paper, whether or not cut to size or in the form of booklets or tubes:
4813.10.0000 - - In the form of booklets or tubes kg
4813.20.0000 - - In rolls of a width not exceeding 5 cm (1.97 inches) kg
4813.90.0000 - - Other kg
48.14 - Wallpaper and similar wall coverings; window transparencies of paper:
4814.20.0000 - - Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, colored, design-printed or otherwise decorated layer of plastics kg
4814.90.0200 - - Other kg
48.16 - Carbon paper, self-copy paper and other copying or transfer papers, (other than of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes:
4816.20.0000 - - Self-copy paper kg
4816.90.0100 - - Other kg
48.17 - 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:
4817.10.0000 - - Envelopes Thsnds
4817.20.0000 - - Letter cards, plain postcards and correspondence cards kg
4817.30.0000 - - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery kg
48.18 - Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, 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, tab le napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers:
4818.10.0000 - - Toilet paper kg
4818.20 - - Handkerchiefs, cleansing or facial tissues and towels:
4818.20.0020 - - - Towels kg
4818.20.0040 - - - Other kg
4818.30.0000 - - Tablecloths and table napkins kg
4818.50.0000 - - Articles of apparel and clothing accessories kg
4818.90.0000 - - Other kg
48.19 - Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops, or the like:
4819.10 - - Cartons, boxes and cases, of corrugated paper or paperboard:
4819.10.0020 - - - Sanitary food and beverage containers kg
4819.10.0040 - - - Other kg
4819.20 - - Folding cartons, boxes and cases, of non-corrugated paper or paperboard:
4819.20.0020 - - - Sanitary food and beverage containers kg
4819.20.0040 - - - Other kg
4819.30 - - Sacks and bags, having a base of a width of 40 cm (15.75 inches) or more:
4819.30.0020 - - - Shipping sacks and multi-wall bags, other than grocers kg
4819.30.0040 - - - Other kg
4819.40 - - Other sacks and bags, including cones:
4819.40.0020 - - - Shipping sacks and multi-wall bags, other than grocers' bags kg
4819.40.0040 - - - Other kg
4819.50 - - Other packing containers, including record sleeves:
4819.50.2000 - - - Sanitary food and beverage containers kg
4819.50.3000 - - - Record sleeves kg
- - - Other:
4819.50.4020 - - - - Fiber drums, cans, tubes and similar containers kg
- - - - Other:
4819.50.4040 - - - - - Rigid boxes and cartons kg
4819.50.4060 - - - - - Other kg
4819.60.0000 - - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like kg
48.20 - 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 s ets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets), of paper or paperboard:
4820.10.0000 - - Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles No.
4820.20.0000 - - Exercise books No.
4820.30 - - Binders (other than book covers), folders and file covers:
4820.30.0020 - - - Loose-leaf binders kg
4820.30.0040 - - - Other. kg
4820.40.0000 - - Manifold business forms and interleaved carbon sets kg
4820.50.0000 - - Albums for samples or for collections No.
4820.90.0000 - - Other kg
48.21 - Paper and paperboard labels of all kinds, whether or not printed:
4821.10.0000 - - Printed kg
4821.90 - - Other:
4821.90.2000 - - - Pressure-sensitive kg
4821.90.4000 - - - Other kg
48.22 - Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened):
4822.10.0000 - - Of a kind used for winding textile yarn kg
4822.90.0000 - - Other kg
48.23 - Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers:
4823.20 - - Filter paper and paperboard:
4823.20.1000 - - - Paint filters and strainers kg
4823.20.9000 - - - Other kg
4823.40.0000 - - Rolls, sheets and dials, printed for self-recording apparatus kg
- - Trays, dishes, plates, cups and the like, of paper or paperboard:
4823.61.0000 - - - Of bamboo kg
4823.69.0000 - - - Other kg
4823.70.0000 - - Molded or pressed articles of paper pulp (e.g., trays, dishes and egg cartons) kg
4823.90.3100 - - Cards, not punched, for punch card machines, whether or not in strips kg
4823.90.8850 - - Other kg

Source: U.S. Census Bureau | Foreign Trade | ftdwebm 7;ster@census.gov |  Last Revised: April 22, 2014