4805 11 00 — 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: semi-chemical fluting paper
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: semi-chemical fluting paper
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
Where it sits in the nomenclature
Section X. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof
- 48Paper and paperboard; articles of paper pulp, of paper or of paperboard
- 4805Other paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, not worked other than as specified in Note 3 to this chapter, n.e.s.
- 4805 11Semi-chemical fluting paper, uncoated, in rolls of a width > 36 cm
- 4805 11 00you are here
Explanatory notes to heading 4805 4 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
4805 Other uncoated paper and cardboard, in rolls or sheets, without further processing or processed as specified in note 3 to this chapter (+): - corrugated paper:
4805 11 – – Semi-chemical fluting paper 4805 12 – – Straw fluting paper 4805 19 – – Other – Testliner (recycled board for the flat layers of corrugated board): 4805 24 – – Weighing 150 g or less per 1 m2 4805 25 – – Weighing more than 150 g per 1 m2 4805 30 – Sulphite wrapping paper 4805 40 – Filter paper and paperboard 4805 50 – Felt paper and paperboard – Other: 4805 91 – – Weighing 150 g or less per 1 m2 4805 92 – – Weighing more than 150 g but less than 225 g per 1 m2 4805 93 – – Weighing 225 g or more per 1 m2
This heading covers uncoated paper and machine-made cardboard in steering wheels or sheets (for dimensions see note 8 to this chapter), other than paper and paperboard of headings 4801 to 4804. This heading does not, however, cover certain types of special paper and cardboard or special articles thereof (headings 4806 to 4808 and headings 4812 to 4816), as well as paper and cardboard which have undergone treatment other than that permitted by Note 3 to this Chapter, for example impregnated or coated paper or cardboard (headings 4809 to 4811). Examples of paper and paperboard falling under this heading are (1) Corrugated paper of semi-cellulose as defined in a note to subheadings 3 of this chapter. (2) Multilayer paper and cardboard obtained by pressing two or more layers of wet mass, of which at least one has characteristics different from the others. These differences may depend on the nature of the mass (e.g., regenerated waste paper), the method of production (e.g., mechanical or chemical), or, in the case of masses of the same nature and obtained by the same method, the degree of processing (e.g., unbleached, bleached or colored). (3) Sulfite wrapping paper described in the note to subheadings 6 of this chapter. The term "wood fibres" in this definition does not exclude bamboo fibres. (4) Filter paper and cardboard (including tea bag paper). (5) Roofing paper and cardboard. (6) Blotting paper. This heading also excludes fibreboards (heading 4411).
Subheading Explanatory Notes. Subheading 4805 19 Subheading 4805 19 covers "Wellenstoff fluting paper (recycled fluting medium)", paper in rolls, made mainly from pulp of recovered paper or paperboard (waste and scrap) with additives (for example, starch), weighing not less than 100 g per 1 m2 and having a crush resistance, measured by the CMT 30 method (Corrugated Medium Test with 30-minute conditioning), exceeding 1.6 N·m2/g at 50% relative humidity and a temperature of 23 °C. Subheading 4805 40 Filter paper and paperboard are porous products, not containing wood fibres obtained by a mechanical or semi-chemical process, unsized and intended for removing solid particles from liquids or gases. They are obtained from rag pulp or cellulose or from a mixture of these, and may also contain synthetic or glass fibres. The pore size is determined by the size of the particles to be removed. This subheading covers filter paper and paperboard for making tea bags, coffee filters and motor vehicle filters, as well as laboratory filter paper and paperboard, which must be neither acid nor alkaline and must have a very low ash content. Subheading 4805 50 Felt paper and paperboard are made from fibrous pulp with varying degrees of absorbency. Their manufacture uses waste and scrap of paper or paperboard, mechanical wood pulp or rag waste in the form of fibres. Felt paper and paperboard are usually bluish-grey in colour with a rough fibrous surface and contain impurities. They are used, inter alia, in the manufacture of roofing felt and as intermediate layers for boxes and leather goods.
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 48 — Paper and paperboard; articles of paper pulp, of paper or of paperboard 40 items
Notes
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. In this chapter, unless otherwise specified in the text, the term "paper" applies to cardboard (regardless of the thickness or weight of 1 m).
2. This group does not include:
(a) articles of Chapter 30;
(b) foil for stamping heading 3212;
(c) flavoured paper or paper impregnated or coated with cosmetics (Chapter 33);
(d) paper or pulp wool impregnated or coated with soap or detergents (heading 3401) or with polishing agents, creams or similar means (heading 3405);
(e) sensitized paper or cardboard of headings 3701 to 3704;
(f) paper impregnated with diagnostic or laboratory reagents (heading 3822);
(g) paper-filled sheet layered plastic or one layer of paper or cardboard coated with a layer of plastic, if the latter is more than half the thickness of the material, or articles of such materials, excluding wall coverings of heading 4814 (Chapter 39);
(h) articles of heading 4202 (e.g. road accessories);
(ij) articles of Chapter 46 (products of weaving materials);
(k) paper yarn or textile articles thereof (Section XI);
(l) articles of Chapter 64 or 65;
(m) abrasive paper or cardboard (heading 6805) or mica on a paper or cardboard basis (heading 6814) (however, paper and cardboard coated with mica powder fall within this chapter);
(n) metal foil on a paper or cardboard basis (usually Section XIV or XV);
(o) articles of heading 9209;
(p) Articles of Chapter 95 (e.g. toys, games, sports equipment); or
(q) articles of Chapter 96 (e.g. buttons, feminine sanitary pads and tampons, diapers and diapers).
3. При условии соблюдения положений примечания 7 к данной группе, в товарные позиции 4801 – 4805 включаются бумага и картон, подвергнутые каландрированию, суперкаландрированию, лощению или аналогичной отделке, нанесению водяных знаков или поверхностной проклейке, а также бумага, картон, целлюлозная вата и полотно из целлюлозных волокон, окрашенные или отделанные под мрамор в массе любыми способами. За исключением особо оговоренных в товарной позиции 4803 случаев, в эти товарные позиции не включаются бумага, картон, целлюлозная вата или полотно из целлюлозных волокон, прошедшие иную обработку.
4. In this chapter, the term "newspaper" means uncoated paper used for printing newspapers, with a fiber content of at least 50% of the total weight of wood fibers obtained by mechanical or chemical-mechanical method, not glued or very weakly glued, having a surface roughness on each side, measured by the Parker Print Surf (1 MPa) apparatus, exceeding 2.5 μm (micron), with a weight of 1 m not less than 40 g, but not more than 65 g, and applies only to paper:
(a) in strips or ribbons or rolls more than 28 cm wide; or
(b) in rectangular (including square) sheets with one side larger than 28 cm and the other side larger than 15 cm in unfolded form.
5. For the purpose of heading 4802, the terms "paper and cardboard used for writing, printing or other graphical purposes" and "non-perforated cards and non-perforated paper tapes" mean paper and cardboard made principally of bleached or mechanically or chemically mechanically produced mass and satisfying any of the following criteria:
(A) For paper or cardboard weighing 1 m not more than 150 g:
(a) the content of the fibres obtained by mechanical or chemical mechanical means, 10% or more; and
(1) the mass of 1 m is not more than 80 g, or
(2) colored in mass; or
(b) ash content greater than 8%, and
(1) the mass of 1 m is not more than 80 g, or
(2) colored in mass; or
(c) ash content greater than 3% and whiteness of 60% or more; or
(d) ash content greater than 3% but not more than 8%, whiteness less than 60% and a pressing index less than or equal to 2.5 kPa·m/g; or
(e) ash content of 3% or less, whiteness of 60% or more and a pressing index of less than or equal to 2.5 kPa·m/g.
(B) For paper or cardboard weighing 1 m more than 150 g:
(a) coloured in mass; or
(b) b whiteness 60% or more, and
(1) a thickness of 225 μm (micron) or less, or
(2) a thickness greater than 225 μm (micron) but not greater than 508 μm (micron) and an ash content greater than 3%; or
(c) whiteness less than 60%, thickness of 254 μm (micron) or less and ash content greater than 8%.
Heading 4802, however, does not include filter paper or cardboard (including tea bag paper) or roofing paper or cardboard.
6. For the purposes of this Chapter, the term “craft paper and craft cardboard” means paper and cardboard having a fiber content of at least 80% of the total weight of the fibers obtained by the chemical sulfate or natron method.
7. Except as otherwise specified in the headings, paper, cardboard, pulp wool and a sheet of cellulosic fibers, which may be included in two or more headings 4801 to 4811, are classified in the heading, the latter in ascending order of codes among those headings.
8. Headings 4803 to 4809 cover only paper, cardboard, cellulose wool and cloth of cellulose fibres:
(a) in strips or tapes or rolls more than 36 cm wide; or
(b) in rectangular (including square) sheets, one side larger than 36 cm and the other side larger than 15 cm in unfolded form.
9. For the purpose of heading 4814, the term wallpaper and similar wall coverings means only:
(a) rolled paper of not less than 45 cm in width and not more than 160 cm in width, intended for decoration of walls or ceilings:
(i) with granular embossed, embossed, painted surface, printed pattern or otherwise decorated surface (e.g. textile pile) not covered or covered with a transparent protective layer of plastic;
(ii) with a rough surface formed by the presence of particles of wood, straw, etc.;
(iii) coated on the front side with plastic, the layer having a grainy embossed, embossed pattern, painted, printed pattern or otherwise decorated; or
(iv) coated on the face with a weaving material not joined or joined in parallel strands, or woven or nonwoven;
(b) paper curbs and friezes processed by the above methods, in rolls or not, suitable for decoration of walls or ceilings;
(c) wall coverings of paper made of several panels, in rolls or sheets, with printed images forming together a landscape, picture or pattern on the wall.
Paper or cardboard-based articles suitable for use as both floor and wall coverings are classified in heading 4823.
10. Heading 4820 does not cover individual sheets or maps, cut in size, printed or unprinted, embossed or unembossed, perforated or unperforated.
11. Heading 4823 covers, inter alia, perforated paper or cardboard punch cards for jacquard or similar machines and paper lace.
12. With the exception of articles of heading 4814 or 4821, paper, cardboard, pulp wool and articles thereof bearing printed patterns, drawings or images specially affixed to them for their primary purpose are classified in Chapter 49.
Subheading notes
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. For the purposes of subheadings 4804 11 and 4804 19, the term “craft liner” means finished or machine-painted paper and cardboard presented in rolls having a total fibre content of at least 80% of the wood fibres produced by the chemically sulfate or natron method. The weight of 1 m of such products exceeds 115 g and the minimum resistance to pressing on Mullen corresponds to the values of the following table. At different values of the mass of 1 m, the resistance to penetration is determined by linear interpolation or extrapolation.
Mass, g/m
Minimum resistance to pushing through Mullen, kPa
115
393
125.
417
200.
637
300.
824
400.
961
2. For the purposes of subheadings 4804 21 and 4804 29, the term “bag kraft paper” means machine-finished paper presented in rolls having a content of not less than 80% of the total weight of the fibres obtained by chemical sulfate or natron method, the weight of 1 m of this paper being not less than 60 g and not more than 115 g; this paper shall satisfy one of the following conditions:
(a) have a Mullen pressing index of at least 3.7 kPa·m/g, a stretching coefficient in the transverse direction of more than 4.5%, in the longitudinal direction of more than 2%;
(b) have a minimum tear resistance and tensile strength corresponding to the values given in the table below, and at other values of a mass of 1 m they are determined by linear interpolation:
Mass, g/m
Minimum resistance to tearing, mN
Minimum tensile strength, kN/m
Longitudinally
Longitudinal and transverse direction
Transversely
Longitudinal and transverse direction
60.
700.
1510
1.9
6
70.
830
1790
2.3
7.2
80.
965
2070
2.8
8.3
100.
1230.
2635.
3.7
10.6
115
1425
3060.
4.4
12.3
3. For the purposes of subheading 4805 11, the term “half-cellulose corrugated paper” means rolled paper in which at least 65% of the total weight of the fiber is unbleached hardwood fibers obtained by a combination of mechanical and chemical processes, the crushing resistance of this paper measured by the CMT 30 method (Corrugated Medium Test at 30-minute exposure) exceeds 1.8 Nm/g at a relative humidity of 50% and a temperature of 23 °C.
4. Subheading 4805 12 includes rolled paper made mainly of straw pulp obtained by a combination of mechanical and chemical methods, weighing 1 m 130 g or more, the crushing resistance of this paper, measured by the CMT 30 method (Corrugated Medium Test at 30-minute exposure), exceeds 1.4 N·m/g at a relative humidity of 50% and a temperature of 23 °C.
5. Subheadings 4805 24 and 4805 25 include paper and paperboard obtained wholly or mainly from the mass obtained from reclaimable paper or paperboard (waste paper). The test liner may also have a surface layer of painted paper or paper obtained from bleached or unbleached unregenerated mass. Such products have a Mullen pressing index of at least 2 kPa·m/g.
6. For the purposes of subheading 4805 30, the term “wounded sulphite paper” means machine-painted paper having a total fibre content of more than 40% of the chemically sulphite-derived wood fibres having an ash content of not more than 8% and a Mullen pressing index of not less than 1.47 kPa·m/g.
7. For the purposes of subheading 4810 22, the term “coated lightweight paper” means paper coated on both sides of which the total weight of 1 m does not exceed 72 g, the mass of 1 m of the coating layer on each surface not exceeding 15 g, and not less than 50% of the total weight of the fibers are wood fibres obtained by mechanical means.
Codes inside
Only the ten-digit code carries a duty rate
| Code | Name | Duty |
|---|---|---|
| 4805 11 000 0 | Fluting paper: semi-chemical fluting paper | 10% |
The right code is in the HS code search.