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Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper of this heading are defined in Note 5 to this Chapter. Such paper and paperboard complying with that definition are always classified in this heading.
Hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled falls, subject to the provisions of Chapter Note 7, in this heading.
Hand-made paper and paperboard having any of its edges trimmed or cut and machine-made paper and paperboard are, however, classified in this heading only if they are in strips or rolls or in rectangular (including square) sheets, of any size. If they have been cut to any other shape, they fall in later headings of this Chapter (for example, 48.17, 48.21 or 48.23).
Paper and paperboard of this heading may be subjected to processes specified in Note 3 to this Chapter, such as colouring or marbling throughout the mass, calendering, super-calendering glazing, false watermarking or surface sizing. Paper and paperboard which have been otherwise processed, are excluded (generally, headings 48.06 to 48.11).
In addition to hand-made paper and paperboard and subject to Chapter Note 5 to this Chapter, the heading includes :(A) Base papers and paperboard, for example : (1) Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard; (2) Carbonising base paper (a thin, tear-resistant paper weighing from 9 to 70 g per m² according to the intended use) for conversion into one-time or other carbon paper; (3) Wallpaper base; (4) Base paper and paperboard for conversion into kaolin coated paper and paperboard of heading 48.10. (B) Other paper and paperboard, of a kind used for writing, printing or other graphic purposes, for example : (1) Magazine paper and book printing paper (including thin and bulky printings); (2) Offset printing papers; (3) Printing Bristol board, index Bristol, postcard stock, tag stock, cover paper; (4) Poster paper, drawing paper, school exercise or note book paper, writing tablet or school paper; (5) Bond paper, duplicating paper, mimeograph paper, typewriter paper, onionskin, manifold and other paper for office or personal stationery, including paper of a kind used in printers or in photocopying apparatus; (6) Ledger paper, adding machine roll paper; (7) Envelope paper and folder paper; (8) Register or recording paper, form bond paper, and continuous stationery; (9) Security paper used for cheques, stamps, banknotes or the like. (C) Non perforated punch-cards and punch tape paper. This heading also excludes : (a) Newsprint (heading 48.01). (b) Paper of heading 48.03. (c) Filter paper and paperboard (including tea-bag paper) and felt paper and paperboard (heading 48.05). (d) Cigarette paper (heading 48.13). Subheading Explanatory Note. Subheading 4802.20
Subject to Note 5 to this Chapter, paper and paperboard of a kind used as a base for photo-sensitive paper or paperboard generally means paper or paperboard of rag pulp or fine paper or paperboard containing rag pulp, entirely free of extraneous matter (particularly metals such as iron or copper).
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