4808 10 — Corrugated paper and paperboard "with or without glued flat surface sheets", whether or not perforated, 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

4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803: 4808 10 – Corrugated paper and paperboard, whether or not perforated 4808 40 – Kraft paper, creped or crinkled, whether or not embossed or perforated 4808 90 – Other

This heading covers a variety of paper and paperboard in rolls or sheets having as a general characteristic the unevenness or heterogeneity of the surface resulting from further processing during or after the manufacturing process. The sizes of the products of this item are determined by note 8 to this

group. This heading covers (1) Corrugated paper and cardboard. Corrugated paper and cardboard are obtained when the material passes between the corrugated shafts when heated and exposed to steam. They may consist of a single corrugated layer or in combination with flat sheets on the surface on one side (two-layer corrugated cardboard) or on both sides (three-layer corrugated cardboard). In this way, products from a large number of alternating layers of smooth and corrugated paper or cardboard can be obtained. Corrugated paper and cardboard are usually used in the manufacture of containers. They are also used as protective packaging material. (2) Frozen or wrinkled paper. It is obtained by machining a sheet of paper in a wet state or when passing the finished paper between shafts with grooved surfaces. The initial surface area of the paper is significantly reduced during processing, and the final product has a wrinkled appearance and high elasticity. Cellulose wool and cellulose fibres, which are normally wrinkled and overlaid, do not belong to crepe or wrinkled paper and are classified in heading 4803, 4818 or 4823. This heading also excludes stretchable paper by producing a kloopac process in which the paper sheet is compacted by bending and squeezing the fibers. This paper, although made by wet machining and of elasticity, does not generally have the folded form of crepe and wrinkled paper (usually heading 4804 or 4805). Crepated or wrinkled paper is often painted and used in one or more layers to make a variety of products (for example, cement bags and other packaging, decorative tapes). However, such paper used for household or sanitary purposes is not included in this heading (heading 4803). This heading also excludes the articles described in heading 4818. (3) Embossed paper and cardboard. In embossed paper and cardboard, noticeable surface irregularity is usually obtained after manufacture when the paper is passing in a wet or dry state between shafts with a relief or engraved surface, or pressed with engraved or embossed metal plates. These products are distinguished by a wide variety of finish quality and appearance and include paper, commonly known as corrugated, with embossed imitating various types of natural leather, with fabric finishing (including obtained from processing between shafts covered with cloth). They are used for the production of certain types of writing, wallpaper, for the internal and external lining of boxes, in binding, etc. (4) Perforated paper and cardboard. They are made by mechanically punching holes in paper or cardboard in a dry state. The perforation can be curly or the stia opening can be located at the same intervals. This heading includes perforated paper with openings arranged in a line to facilitate its breaking at a given size.

Perforated paper is used for conversion into ornamental paper (e.g., shelf paper and border paper) or as packing material, etc. In addition to the products of headings 4803 and 4818, the heading also excludes: (a) Paper with a naturally rough surface, e.g., drawing or sketching paper (heading 4802 or 4805); (b) Perforated paper and paperboard cards for Jacquard or similar machines, and paper lace (heading 4823); (c) Perforated cards, discs and rolls of paper or paperboard for mechanical musical instruments (heading 9209).

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.