WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
47.07 - Recovered (waste and scrap) paper or paperboard (+). 4707.20 - Unbleached kraft paper or paperboard or corrugated paper or paperboard - Other paper or paperboard made mainly of bleached chemical pulp, not 4707.30 - Paper or paperboard made mainly of mechanical pulp (for example, 4707.90 - Other, including unsorted waste and scrap 4707.10 coloured m the mass newspapers,journals and similar printed matter) Waste of paper or paperboard covered by this heading includes shavin s, cuttings, clip ings, torn sheets, old newspapers and journals, proof-sheets, printers' rejects an similar materia! % The heading also covers scrap articles of paper or paperboard. Such waste and scrap is normally used for pulping and is often presented in compressed bales, but it should be noted that its possible use for other purposes (e-g.,packing) does not exclude its classification in this heading. Paper wool, however, even if manufactured fiom waste paper, is excluded (heading 48.23). The heading also excludes waste and scrap of paper or paperboard, containing precious metal or precious metaI compounds, of a kind used principally for the recovery of precious metal, e.g., waste and scrap photographic paper or paperboard containing silver or compounds thereof (heading 71.12).
Subheading Explanatory Note. Subheadings 4707.10,4707.20 and 4707.30 Although, in principle, subheadin s 4707.10, 4707.20 and 4707.30 cover sorted waste and scrap, classification in any one of these su headings is not affected by the presence of small quantities of paper or paperboard of any other subheading of heading 47.07. %
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard Note. 1.- For the purposes of heading 47.02, the expression " chemical wood ul , dissolvin grades " means chern~calwood ul having by weight an insoluble ftaction of 9! or m e z r soda or sulphatc wood pulp or o p 8 f % or more for rulphite wood ulp afkr one hour in s caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 'C, anifor sulphite wood pulp an ash content that does not exceed 0.15 % by weight. GENERAL The pul of this Chapter consists essential1 of cellulose fibres obtained from various vegetable materiaf's, or fiom waste textiles of vegetab e origin. Y The most important pulp in international trade is wood pulp, termed "mechanical wood pulp", "chemical wood pulp", 'semi-chemical wood pulp" or ' chemi-mechanical pulp", according to its method of preparation. The woods mostly used are pine, s ruce, oplar and aspen, but harder woods such as beech, chestnut, eucalyptus and certain tropic woo are also used. 8 & Other materials used for making pulp include : (1) Cotton linters. (2) Recovered (waste and scrap) paper or paperboard. (3) Rags (particularly cotton, linen or hemp) and other textile wastes such as old ropes. (4) Straw, esparto, flax, ramie, jute, hemp, sisal, bagasse, bamboo and various other grasses and reeds. or white. It may be semi-bleached or bleached by chemicals or may should be regarded as semi-bleached or bleached if, after manufacture, it treatment Intended to increase its degree of whiteness (brightness). Apart from their use in the paper indus some pulps (especially bIeached pulps serve as a source of cellulose in the manufacture o various products such as artificial texti e materials, plastics, varnishes and explosives; they may also be used in cattle fodder. "r. I' Pulp is generally presented in baled sheets (whether or not perforated), wet or dry, but may sometimes be in slabs, in rolls or in the form of powder or flakes. The Chapter does not cover : (a) Cotton linters (heading 14.04). (b) Synthetic a er pulps consisting of sheets of non-coherent polyethylene or polypropylene fibres (heading &b. (c) Fibreboard (heading 44.11). (d) Filter blocks, slabs or plates, of paper pulp (heading 48.12). (e) Other articles of paper pulp (Chapter 48).