WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
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 - Envelopes 4817.20 - Letter cards, plain postcards and correspondence cards 4817.30 - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery This heading covers paper or paperboard stationery of the kind used in correspondence, e.g., envelopes, letter cards, plain postcards (including correspondence cards). Separate writing a er in loose sheets or in blocks and certain other articles referred to below are, however, excluiei. These asticles may be printed with addresses, names, trade marks, decorations, crests, initials, etc., merely incidental to their use as stationery. Letter cards are sheets of paper or paperboard or card with gummed (and sometimes perforated) edges or other provision for closing or sealing without the use of envelopes. Plain postcards do not fall in this heading unless they contain printed provision for the address or stamp or other indications of their use. Correspondence cards do not fall in this heading unless they have deckled or gilt edges or rounded comers, or are rinted or otherwise pr ared in such a manner as clearly to indicate their use as stationery. P am catds not so prepare are classified in heading 48.02,48.10,48.11 or 48.23, as the case may be. f' "S The heading also covers boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. This heading also excludes : (a) Letter paper in folded or unfolded sheets, printed or not, and whether or not boxed or packeted (heading 48.02,48.10 or 48.11, as the case may be). (b) Letter pads, memorandum pads, etc. of beading 48.20. (c) Envelopes, ostcards, letter cards, etc., stamped by printing or otherwise, with stamps of current issue (beading 4807). (d) Printed or illustrated postcards and printed cards of heading 49.09. (e) Printed letters and similar articles, which a? designed for special purposes, e.g., demand notes, removal notices, advertxsement letters, includtng such articles requinng completion in manuscript (heading 49.1 1). (f) Illustrated first-day covers and maximum cards : if not bearing postage stamps (heading 49.11); if bearing postage stamps (heading 97.04).
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD Notes. 1.- For the p oses of this Chapter, except where the context otherwise requires, a reference to "paper" includes re erences to paperboard (irrespective of thickness or weight per m2). "F 2.- This Chapter does not cover : (a) Articles of Chapter 30; @) Stamping foils of heading 32.12; (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 34.01), or with polishes, creams or similar preparations (heading 34.05); (e) Sensitised paper or paperboard of headings 37.01 to 37.04; (f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22); (g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or aperboard coated or covered with a layer of plastics, the latter constituting more than half tie total thickness, or articles of such materials, other than waIl coverings of heading 48.14 (Chapter 39); (h) Articles of heading 42.02 (for example, travel goods); (ij) Articles of Chapter 46 (manufactures of plaiting material); (k) Paper yam or textile articles of papa yam (Section XI); (1) Articles of Chapter 64 or Chapter 65; (m) Abrasive aper or paperboard (heading 68.05) or paper- or paperboard-backed mica v c l i n g 6%14) (paper and paperboard coated with mica powder are, however, to be classified in is Chapter); (n) Metal foil backed with paper or paperboard (generally Section XIV or XV); (0) Articles of heading 92.09; (p) Articles of Chapter 95 (for example, toys, games, sports requisites); or (q) ArticIes of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies). 3.- Subject to the revisions of Note 7, headings 48.01 to 48.05 include paper and pa erboard which lazing or similar 8nishing false have been su jected to calendering, super-calenderin water-marking or surface sizin ,and also paper, paperboas ,ce lulose wadding and webs of cillulose fibres, coloured or marbled L o u out the mass by any method. Exce t where heading 48.03 otherwise requires, these headings? ! L o not apply to paper, paperboard, cellu ose wadding or webs of cellulose fibres which have been otherwise processed. Y, tf Q 4.- In this Chapter the expression " newspapers, of which not less obtained by a mechanical or surface roughness Parker weighing not less than 40 uncoated paper of a kind used for the printin of of the total fibre content consists of wood fi res unsized or very lightly sized, having a exceeding 2.5 mtcrometres (microns), % 5.- For the purposes of heading 48.02, the expressions "paper and paperboard, of a kind used for writing, printing or other gra hic urposes" and 'non perforated punch-cards and punch tape pa er" mean paper and aperboar mai!ie mainly fmrn bleached ulp or fmm pulp obtaned by a r n e c L c a l or chemi-mechntca process and satisfying any of the illowing cntcria : % 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 dm2, or 2. coloured throughout the mass; or (b) containing more than 8 % ash, and 1. weighing not more than 80 gh?, 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 m2lg; or (e) containin 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2 5 &a mUp. 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 more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3 %; or (c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content more than 8 %. Heading 48.02 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 pa rboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained the chemical sulphate or soda processes. 7.- Except where the terms of the headings otherwise require, paper, pa aboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more o the headings 48.01 to 48.1 I are to be classified under that one of such headngs which occurs last in numerical order in the Nomenclature. P 8.- Headings 48.01 and 48.03 to 48.09 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 s uare) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfo ded state. P 9.- For the purposes of heading 48.14, the expression " wallpaper and similar wall coverings " applies only to : (a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceding decoration : (i) 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; (ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.; (iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven; (b) Borders and £iiezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; (c) Wall coverings of paper made u of several anels, in rolls or sheets, printed so as to make up a scene, design or motif when appied m a wall! Products on a base of pa er or pa erboard, suitable for use both as floor coverings and as wall coverings, are to be classi led in hea ing l 48.23. ? 10.-Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or pdorated. 11.-Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace. 12.-Except for the goods of heading 48.14 or 48.21, 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 4804.1 1 and 4804.19, " krafiliner " means machine-finished or machine-glazed pa er and aperboard, of which not less than 80 % by weight of the total fibre content consists o wood bres obtained by the chemical sulphate or soda processes, in rolls, as indicated in the weighing more than 115 g/m2 and havin a minimum Mullen bursttng stren following table or the 1inearIy interpolatedpor extrapolated equivalent for any ot a weight. F 8" Weight dm2 Minimum Mullen bursting strength kPa 2.- For the purposes of subheadin s 4804.21 and 4804.29, " sack kraft paper " means machine-finished pa er, of which not ess than 80 % by weight of the total fibre content consists of fibres obtained by tfe chemical sulphate or soda processes, m rolls, wei hing not less than 60 dm2 but not more than 115 g/m2 and meeting one of the following sets of speci cattons : k 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) Havin minima for tear and tensile as indicated in the following table or the linearly interpolated equivf ent for any other weight : Minimum tensile Minimum tear mN Weight dm2 kN/m Machine direction Machine direction plus cross direction Cross direction Machine direction plus cross direction 1,230 1,425 1,510 1,790 2,070 2,635 3,060 1.9 2.3 2.8 3.7 4.4 7.2 8.3 10.6 12.3 3.- For the purposes of subheading 4805.1 1, "semi-chemical flutine paper" means pa er, in rolls, of which not less than 65 % by we~ghtof the total fibre content cons~stsof unbleached fardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of condtioning) crush resistance exceeding 1.8 newtons/glm2at 50 % relative humidity, at 23 O C . 4.- Subheadin 4805.12 covers paper, in rolls, made mechanicaf and chemical processes, weighing Medium Test with 30 minutes of conditioning) relative humidity, at 23 "C. of straw pul obtained by a combination of or more, an having a CMT 30 Corn ated exceeding 1.4 newton& at % f 5.- Subheadings 4805.24 and 4805.25 cover paper and aperboard made wholly or mainly of pul of recovered (waste and scra pa er or pa erboard. Astliner may also have a surface layer of aper or of pa er made of eac ed or un leached non-recovered pulp. These products have a M $edlen &nst index o?not less than 2 kPa.rn2/g. g &' 6.- For the purposes of subheading 4805.30, " sul hite wrapping paper " means machine-glazed pa er, of which more than 40 % by we~ghtof the totay fibre content consists of wood fibres obtained the chemical sulphite rocess, having an ash content not exceeding 8 % and having a Mullen burst index py of not less than 1.a7 kPa m2/g. 7.- For the urposes of subheading 4810.22, " light-weight coated paper" means paper, coated on both sides, o a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 /mZper side, on a base of which not less than 50 % by weight of the total fibre content consists o wood fibres obtained by a mechanical process. ! f Subheading Explanatory Notes. Subheading Note 1 In this Note the minimum Mullen bursting strength is expressed in kilopascals (kPa). The g/cm2 equivalents are as follows : Weight dm" The calculation of the intermediate values (interpolation) or of values of more than 400 g (extrapolation) should be based on the following formulae : Basis weight Minimum Mullen burstinn strenrrth dcm2 Not exceeding 125 glm2 Basis weight (g/m2) x 22 + 1,500 Exceeding 125 g/m2 but not exceeding 200 g/m2 Basis weight (g/m2) x 30 + 500 Exceeding 200 g/m2 but not exceeding 300 g/m2 Basis weight (g/m2) x 19 + 2,700 Exceeding 300 g/m2 Basis weight (glm2) x 14 + 4,200 Subheading Note 2 For papers of weights per m2 falling between the values indicated in this Note, the minima could be calculated (with an error not exceeding 2 %) on the basis of the following table : Minimum Tear, machine direction (mN) (rounded to nearest 0 or 5 millinewton) Basis weight (g/m2) x 13.23 - 94.64 Tear, machine direction lus cross direction (mN)(roundelas indicated above) Basis weight (g/m2)x 28.22 Tensile, cross direction (WIm) Basis weight (g/m2) x 0.0449 - 0.8 186 Tensile, machine direction plus cross direction (kN/m) Basis weight (glm2) x 0.1143 - 186.2 - 0.829 GENERAL In the Explanatory Notes to this Chapter, except where the context otherwise requires, a reference to " paper " includes references to paperboard (irrespective of thickness or weight). 47 felted together in of a mixture of these Paper consists essentially of the sheet form. Many roducts, such as cellulose fibres an of textile fibres (in Chapter 54). Where the textile fibres paper and are classified as nonwovens f To avoid discrepancies which can result fiom the use of different methods, it is highly desirable that all administrations use the International Organization for Standardization (ISO) test methods to determine the ph sical properties of paper and pa erboard of Chapter 48. Whenever the following anal ical an phys~calcriteria are mentione throughout this Chapter, the IS0 Standards listed be ow should be used : 1" B 'I' Ash Content : IS0 2144 Paper and board - - Determination of ash Brightness : IS0 2470 Paper and board - - Measurement of diffuse blue reflectance factor (IS0 brightness) Bursting strength and burst index : IS0 2758 Paper - - Determination of bursting strength IS0 2759 Board - - Determination of bursting strength CMT 60 (crush resistance) : I S 0 7263 Cormgatin medium - - Determination of the flat crush resistance after laboratory uting I Fibre composition : IS0 91 8411-3 Paper, board and pulps - - Fibre furnish analysis Grammage (weight) : IS0 536 Paper and board - - Determination of grammage Parker Print-Surf surface roughness : IS0 879114 Paper and board methods) - Determination of roughnesdsrnoothness (air leak Single sheet thickness (caliper) : I S 0 534 Paper and board - - Determination of thickness and apparent bulk density or apparent sheet density Tearing resistance : IS0 1974 Paper - - Determination of tearing resistance (Elmendorf method) Tensile strength and stretch : IS0 192412 Paper and board - - Determination of tensile properties Constant rate of elongation method. - - Part 2 : The manufacture of paper, whether by machine or by hand, ma be considered as being in three stages, the preparation of the pulp, formation of the sheet or we{, and finishing. PREPARATION OF THE PULP The pul is repared by blendin if necessary, mixin with fillers, size, or colourin matter as requlreb: anBreduction to a suita le consistency by di ution in water and mechanical eating. f % % The fillers, which are generally of inorganic origin (e.g., kaolin (China clay), titanium dioxide, calcium carbonate) are used m order to increase opaci , improve printability or economise pulp. Size (e.g., rosin mixed with alum) is used to render e paper less absorbent to ink, etc. x FORMATION OF THE SHEET OR WEB (A) Machine-made paper and paperboard. The most commonly used method of this process the pulp, after endless band of man-made with a vibratory movement; or suction boxes placed along the form of a limp web. In some machines this web then asses under a wire-covered roll (dandy-roll) where it is consolidated and smoothed and, i?i required, is given a watermark produced, e.g., by an embossed design or line effect applied to the surface of the dandy roll cover. The web next passes to an endless belt of felt and so to the press section where it is further consolidated; it is then dned by passing over heated cylinders. An alternative method is the twin wire former (used articularly in newsprint manufacture . The ulp asses between two forming rolls and is carrie between two " wires ". Water is de ected !&om\oth wires, aided by suction boxes sad suction rolls, and the web is formed. The newly er sections. The twin wires forming both sides of formed web is drawn to the ressing and the aper are alike, thus e lminating the elt side and wire side which characterise paper pro uced by the Fourdrinier process. $ B F In other types of machines the Fourdrinier wire is re laced by a large cylinder (" mould ") covered with wire gauze revolving partly immersed in i e prepared pulp. The cylinder takes up a layer of ulp and forms it into a paper web which is transferred to drying felts either in continuous engths or, by dividing the surface of the roll, in sheet form. In a variation of the process, layers are allowed to build up around a large diameter roll to be cut off when the required thckness is reached. S Machines with multiple wires or cylinder moulds (or a combination of Fourdrinier wire and cylinder moulds) are used to make boards composed of layers (sometimes of different colour or quality) produced simultaneously and rolled together in the wet state without the use of adheslve. (B) Hand-made paper and paperboard. In the manufacture of hand-made pa er and aperboard the essential operation of moulding the pul fibres into sheet form is per ormed y hand, even though other operations may be per orrned by machine. ! I? i Hand-made paper and paperboard may be made fiom any paper-making material but generally best grade linen or cotton rags are used. In forming the sheet, a quantity of ulp is agitated on a sieve-like mould until most of the water is removed and the fibres felted. &e sheet is then removed fiom the mould, pressed between felts and hung up to dry. The hand mould on which the fibres are felted together may consist either of parallel-laid wires or of woven wire cloth which produce watermarks on the paper. Watermark designs may also be affixed to the wire. The characteristic properties of hand-made a er are strength and durability and the- uality of the grain. These properties render it suitab e or special uses, e.g., banknote paper, ocument paper, drawing paper, etching paper, special filter papers, ledger paper, mounting aper hi class rinting or stationery papers. It is also used for malung wedding cards, etterhea s calm ars, etc. ! f! ' P B ,t Hand-made aper is normally made to size as used and has four deckled edges with marked feathering; i e s e may, however, sometimes be trimmed and in any case are not a reliable distin shing feature since some machine-made apers, particularly mould-made paper, also have eckled edges which are not, however, so mar edly feathered. Y % FINISHING OPERATIONS Pa er may be finished by calendering or supercalenderin (being first moistened if necessary), eitEer by calenders integral with the paper-making mac ine or separate from it; this gives a more or less polished or glazed surface on either one or both faces. A similar surface on one side of the pa er ma be obtained b using a heated cylinder. The paper may also receive a$I'nd o false Almost all ordinary writing, printing and drawin papers are with some kind of glue or starch solution, genera y in order to their resistance to the penetration and spreading of aqueous % ? B Coated paper and paperboard This term applies to paper or pa erboard which has been given a coating on one or both sides either to produce a specially g ossy finish or to render the surface suitable for particular requirements. S Coating products generally consist of mineral substances, binding agents and other additives necessary for the coating operation, such as hardeners and dispersing agents. Carbon paper, self-cop and other copying or transfer papers, in rolls or sheets of particular dimensions, fall in he 'ng 48.09. d Paper and paperboard, coated with kaolin (China clay) or other inorganic substances, with or without a binder, in rolls or sheets, fall in headin 48.10. In addition to kaolin, the inor anic substances used for coating include barium sulp ate, calcium carbonate, calcium sulp ate, ma esium silicate, zinc oxide, and powdered metal. These coating materials are generally a p ied by means of a binding agent such as glue, gelatin, amylaceous substances (e.g., starch, Zxtrin), shellac, albumin, synthetic latex. Products are coated with kaolin, etc., to attain a glossy, dull or matte finish. Examples of products coated with kaolin or other inorganic substances are : coated printing papers and paperboard (includin coated art or chromo papers), coated foldin carton stock, apers coated with metal powder $other than stamping fo~lsof headin 32.1 ) or mica pow er, enamel papers (used largely for labels and for covering boxes). It may e noted that the binding agents used for fixing the coatin , such as glue or starch, are also used for surface sizing but in the case of an uncoated s&ce sized paper, the coating pigments are absent. t y % % tions mentioned in the headin ,paper and paperboard with a coating of tar, or other or anic rnateria s such as wax, stearin, textile dust, sawdust, in rolls or s eets, fall in heading 48.1 I. These coating materials may not require a binding agent for their ap lication. The coatings are used to obtain the physical characteristics for a broad range of en$ uses, for exam le, for waterproof packages, release aper and paperboard. Such coated papers and paperboar s include gummed or adhesive paper, Rock papers (coated with textile dust and used for box coverings and wallpaper), paper coated with granulated cork (used as packing material), graphite paper, tarred wrapping paper. fl B B Colouring materials are also frequently added to the coating medium. Many coated papers and aperboards are finished with a high loss by super-calendering, or the B coahng may be varnishe in order to protect it fiom moisture for example). $ in the case of washable papers, It is possible to distinguish between surface sizing and coating by using a combination of chemical and physical methods. In most cases, differentiation can easily be made either on the basis of the nature or quanti of the material present or on the basis of the overall physical characteristics. In general, in t e case of surface sizing, the appearance and texture of the natural surface of the paper or paperboard are maintained, whereas, in the case of coated paper or paperboard, the irregularities of the natural surface are substantially eliminated by the coating material. 3; Problems may arise in borderline cases, particularly for the following reasons : low coated papers may have had the coatin applied in the size press; certain substances present in coatings also exist in paper itself (e.g., fi ler); and fibres may be visible in the case of papers coated with material which does not contain a igrnent, e.g., an aqueous dispersion of poly(viny1 chloride). However, it should be possible to eal with these cases by one or more of the methods indicated below. f a r Many coated pa ers, such as mineral-coated art rinting papers, cannot easily be distin ished by the eye fiom ighly finished uncoated papers. h e coating, however, may sometimes e seen by scraping the surface or be removed by immersion in water. R One method of testing which may determine whether or not a paper is coated articularly with inorganic substances) involves sticking the aper to an adhesive ta e. When e tape is peeled off most of the coatin adheres to the tape. 1;t IS then necessary to Jssolve the wood fibres and any starch resent on ta e with cupriethylene diamine. The presence or absence of a coatin is indicate8by comparing t e weights of the tape before and after these operations. This metho can also be used for papers coated with organic substances. kK a Among other methods used for identifying coated aper and paperboard are scanning electron microscopy (SEM), X-ray diffraction and infia-re spectrophotometry. These can be used for identifying products of both headings 48.10 and 48.1 1. d' Coloured or printed paper and paperboard These include papers printed by an rocess with one or several colours, stripes, motifs, designs, etc., and also surface rnarb e or jaspC papers. These papers are used for various purposes such as box covering and bookbinding. 7 d' Paper may be surface-printed in ink of any colour with lines, whether parallel, conver ent, or at an angle. Such aper is used, inter ulju, for account books and book-keeping, schoo exercise books, drawing ooks, manuscript music sheets and books, writing paper, graphpaper and note books. f i This Chapter includes printed pa ers (such as wrapping papers for individual traders, printed with names of traders, trade mar s and devices, directions for use of merchandise) provided that the rinting is merely incidental to the use of the paper for wra kg, writing, etc., and that the goo s do not constitute printed matter of Chapter 49 (see Note to this Chapter). E F! d' Impregnated paper and paperboard Most of these papers and paperboards are obtained by treatment with oils, waxes, plastics, etc., in such a manner as to permeate them and ive them special qualities (e.g., to render them waterproof, greaseproof, and sometimes trans went or transparent). They are used largely for protective wrapping or as insulating materials. Impregnated papers and paperboards include, oiled wrapping paper, oiled or waxed manifold paper, stencil pa er, insulahng pa er and paperboard impregnated, e.g., with plastics, rubberised paper, paper andl' paperboard mere y impregnated with tar or bitumen. Certain papers such as wallpaper base may be impregnated with insecticides or chemicals. Tbis Chapter also includes cellulose waddin and webs of cellulose fibres which consist of a variable number of very thin layers of loose y felted cellulose fibres rolled together when in a damp condition so that the layers tend to separate on drying. f SCOPE OF THE CHAPTER This Chapter covers : (I) Paper, paperboard, cellulose wadding and webs of cellulose fibres, of all kinds, in rolls or sheets : (A) Headings 48.0 1, 48.02, 48.04 and 48.05 relate to machine-made uncoated apers subjected, if required, to sizing and simple finishin processes (e.g., calen enng, glazing). Heading 48.02 also covers uncoated han -made papers, which may be subjected to those same processes. Heading 48.03 relates to uncoated papers of a kind used for household or sani purposes, cellulose wadding and webs of cellulose fibres, which may be subjecte to processes mentioned in the heading. Note 3 to this Chapter specifies the processes emitted for paper, paperboard, cellulose wadding and webs of cellulose fibres, of hea mngs 48.01 to 48.05. S d3 B The processes adrnissibIe in headings 48.01 to 48.05 are perfonned as a art of the continuous paper-manufacturing run. A characteristic of the papers of these eadings is that the appearance and texture of their naturaI surface are maintained. In the case of coated papers, the irregularities of the natural surface are substantially eliminated by the coating material which forms a new, superior, non-cellulosic surface. R (B) Headings 48.06 to 48.1 1 relate to certain special papers or paperboards, (for example, parchment, easeproof, composite) or paper, paperboard or cellulose wadding and webs of cel ulose fibres which have been subjected to various treatments, such as coating,. design printing, ruling, impregnating, corrugation, creping, embossing, and perforation. F' Heading 48.1 1 aIso includes certain floor coverings on a base of paper or paperboard. rperbomd Except where the terms of the headings otherwise require, when paper or answers to a description in two or more of the above-mentioned headmgs it is c assifxed in that heading which occurs last in numerical order in the Nomenclature (Note 7 to this Chapter). It should also be noted that headin s 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and we s of cellulose fibres, which are : f (1) in strips or rolls of a width exceeding 36 cm; or (2) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. On the other hand, headings 48.02,48.10 and 48.1 1 cover aper and paperboard, in rolls or rectangular (including square) sheets, of any size. dwever, hand-made paper and paperboard in an size or sha e as made directly and having all its edges deckled remains classified in hea mg 48.02, sugject to Note 7 to this Chapter. d e (11) Filter blocks, slabs and plates, of pa er pulp (heading 48.12), ci arette aper, whether or not cut to size or in the form of boo ets or tubes headin 48.1 ), wal paper and similar wall coverings (as defined in Note 9 to this &haptmy and window transparencies (heading 48.14). f f t (III) Pa er, pa erboard, cellulose waddin and webs of cellulose fibres, (but not the kinds f YI fa ing ~n eadings 48.02,48.10 and 8.1 1, or in (11) above), in rolls or sheets cut to sizes below those stated in (I) above or cut to shapes other than rectangular (including s uare) and articles of paper pulp, pa er, pa erboard, cellulose wadding or webs of cellulose bres. These fall in one or other of e hea ings 48.16 to 48.23. & ! I! For the purposes of headings 48.12, 48.18, 48.22 and 48.23 and of the relevant Explanatory Notes, the term" aper pulp "means all the products of headings 47.01 to 47.06, that is to say pulp of wood or o other fibrous cellulosic material. P The Chapter does not cover, however, goods excluded by Notes 2 and 12 to this Chapter.