4810 92 90 — Multi-ply paper and paperboard, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size (excl. multi-ply paper and paperboard with each layer bleached, with one bleached outer layer only, paper and paperboard for writing, printing or other graphic purposes, kraft paper and paperboard)

4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size (+): – Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: 4810 13 – – In rolls 4810 14 – – In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state 4810 19 – – Other – Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: 4810 22 – – Light-weight coated paper 4810 29 – – Other

– Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: 4810 31 – – Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g or less per 1 m2 4810 32 – – Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g per 1 m2 4810 39 – – Other – Other paper and paperboard: 4810 92 – – Multi-ply 4810 99 – – Other

Besides kaolin (China clay), the inorganic substances normally used for coating paper include barium sulphate, magnesium silicate, calcium carbonate, calcium sulphate, zinc oxide and powdered metal (see the General Explanatory Note to this Chapter as regards coated paper and paperboard). The inorganic coating materials referred to in this heading may contain small quantities of organic substances, for example, to improve the surface characteristics of the paper. This heading covers paper and paperboard of a kind used for writing, printing or other graphic purposes, including paper of the kind used in printers or photocopying apparatus (including light-weight coated paper as defined in Subheading Note 7; the term "wood fibres" in this definition does not cover bamboo fibres), kraft paper and paperboard, and multi-ply paper and paperboard (described in the Explanatory Note to heading 4805), provided that they are coated with kaolin or other inorganic substances. Paper and paperboard fall in this heading only if they are presented in strips or bands, or rolls, or in rectangular (including square) sheets of any size. If they are in any other shape, they fall in the later headings of this Chapter (for example, 4817, 4821 or 4823). The heading does not cover: (a) perfumed paper, or paper impregnated or coated with cosmetics (Chapter 33); (b) sensitised paper or paperboard of headings 3701 – 3704; (c) strips impregnated with diagnostic or laboratory reagents (heading 3822); (d) carbon paper of heading 4809 or 4816; (e) wallpaper and similar wallcoverings and window transparencies of paper (heading 4814); (f) correspondence cards and other stationery of paper or paperboard of heading 4817; (g) abrasive paper or paperboard (heading 6805) and mica (other than mica powder) on a backing of paper or paperboard (heading 6814); (h) metal foil on a backing of paper or paperboard (generally Section XIV or XV). Subheading Explanatory Note. Subheadings 4810 13, 4810 14, 4810 19, 4810 22 and 4810 29 Paper and paperboard of these subheadings, if uncoated, fall in heading 4802.

Subheading 4810 92 Laminated paper and paperboard are described in the Explanatory Note to heading 4805.

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.