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48.16 Carbon paper, self copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.
This heading covers papers coated, or sometimes impregnated, in such a way that one or more copies of an original document can be made by applying pressure (e.g., by the impact of a typewriter key), moisture, ink, etc.
Such papers fall in this heading only if presented in rolls of a width not exceeding 36 cm or in rectangular (including square) sheets of which no side exceeds 36 cm in unfolded state, or cut into shapes other than rectangles (including squares); otherwise they fall in heading 48.09. For duplicator stencils and offset plates there are no conditions as to size. The papers of this heading are usually put up in boxes.
They can be grouped in two categories, according to the reproduction process involved :(A) PAPERS REPRODUCING THE ORIGINAL DOCUMENT BY TRANSFER OF ALL OR PART OF THEIR COATING SUBSTANCE OR IMPREGNANT TO ANOTHER SURFACE
This category includes : (1) Carbon or similar copying papers.
These consist of paper which has been coated or sometimes impregnated, with fatty or waxy substances mixed with carbon black or other colouring material. They are used for pen, pencil or typewriter copying onto ordinary paper.
These papers may be : (a) thin paper used for interleaving and for one time or repeated use,
or (b) ordinary weight coated paper which usually forms part of a set.
This group also covers hectographic carbon paper for duplicators, used to make a master sheet which in turn serves as a printing "plate" to produce more copies. (2) Self copy papers.
Self copy papers, also known as carbonless copy papers, may be put up in fan fold form. Pressure applied by means of an office machine or a stylus on the original sheet produces a reaction between two different ingredients normally separated from each other either in the same sheet or in two adjacent sheets, reproducing the impression of the original. (3) Heat transfer papers.
These are coated on one side with a thermosensitive substance, for use in an infra red copying machine to make a copy of an original document by transferring a dye compounded with the coating substance on to a sheet of ordinary paper (heat transfer process). (B) COPYING PAPER, DUPLICATOR STENCILS AND OFFSET PLATES USING PROCESSES OTHER THAN THOSE DESCRIBED IN (A) ABOVE
This category includes : (1) Paper for duplicator stencils and duplicator stencils.
Papers for duplicator stencils are thin, strong, unsized papers proofed by coating or impregnating with paraffin or other wax, collodion or preparations of similar products. Pressure applied by means of a typewriter, a stylus or any other appropriate instrument perforates the surface coating with the textual matter or patterns to be reproduced.
Duplicator stencils are usually provided with a detachable thick paper backing attached to the top edge which is specially perforated to allow for the fixing of the prepared stencil on to the duplicator, and they are sometimes interleaved with a paper for making a carbon copy. Furthermore, stencils generally bear guide marks and various other printed particulars.
The heading also includes framed addressing machine stencils. (2) Paper for offset plates and offset plates.
Paper for offset plates has a special coating on one side rendering it impervious to lithographic ink. The plates are used on office type offset machines for the reproduction on ordinary paper of texts or designs applied to them by hand, with a machine or by any other marking process.
The papers of this heading may also be in fan fold form and combine two or more of the reproduction processes described above. A typical example is a paper coated on one side with a special ink by means of which (as with carbon paper) a reverse image of a text or design can be formed on a second paper similar to the plates described in paragraph (B) (2) above. When this second paper is placed on a suitable duplicating machine, the ink deposited on its reverse side is transferred to ordinary paper as a positive image of the original, and many copies can be made.
Copying or transfer papers, bearing texts or designs for reproduction, remain classified in this heading, whether or not bound in sequence.
The heading excludes :(a) Transfer papers of the types known as stamping foils or blocking foils. These are thin papers with a coating of metal, metal powder or pigment and are used for printing book covers, hat bands, etc. (heading 32.12). (b) Sensitised paper or paperboard of headings 37.01 to 37.04. (c) Copying paste with a basis of gelatin on a paper backing (heading 38.24). (d) Duplicator stencils consisting of a thin layer of plastics provided with a detachable paper backing, cut to size and perforated at one edge (Chapter 39). (e) Paper coated with a thermosensitive substance used to make a copy of an original document by direct blackening of the coating substance (thermocopying process) (heading 48.11 or 48.23). (f) Manifold business forms and interleaved carbon sets (heading 48.20). (g) Transfers (decalcomanias) (heading 49.08).
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