1. In the application of this chapter, references to “paper” include references to cardboard (regardless of thickness or weight per square meter), unless otherwise specified in the text.

2. This Chapter does not cover the following:

(a) Goods of Chapter 30;

(b) Stamping plates of heading 3212;

(c) Perfumed paper or cosmetic impregnated or coated paper (Chapter 33);

(d) Paper or cellulose wadding impregnated, coated, or covered with soap or detergent (heading 3401) or with polish, cream, or similar preparations (heading 3405);

(e) Paper or paperboard, sensitized, of headings 3701 to 3704;

(f) Paper impregnated with diagnostic or laboratory reagents (heading 3822).

(g) Products made of paper or paperboard reinforced with plastic film or coated or covered with a plastic film constituting more than half of the total thickness, and articles of these materials (Chapter 39) (excluding wall coverings of heading 4814);

(h) Articles of heading 4202 (such as travel goods);

(ij) Articles of Chapter 46 (articles made from materials suitable for knitting);

(k) Paper yarn or materials suitable for weaving from paper yarn (Section XI);

(l) Goods of Chapter 64 or 65;

(m) Abrasive paper or paperboard (heading 6805) or paper or paperboard with a mica base (heading 6814) (however, paper and paperboard coated with mica powder are classified in this Chapter);

(n) Thin sheets and strips of metal with a paper or cardboard backing (generally Chapter XIV or Chapter XV);

(o) Goods of heading 9209;

(p) Goods of Chapter 95 (such as toys, games, and sports equipment) or

(q) Goods of Chapter 96 (such as buttons, sanitary towels and tampons, diapers, and similar sanitary articles)

3. Subject to the provisions of Note 7, paper or cardboard that has undergone finishing, polishing, glazing, or similar finishing, imitation watermarking, or surface treatment in positions 4801 to 4805, and, by any method, paper, cardboard, cellulose wadding, and cellulose fiber sheets that have been dyed in bulk or imitated marble by any method are also included. Unless otherwise specified in heading 4803, paper, cardboard, cellulose wadding, or sheets made from cellulose fibers that have undergone other processes in the above headings are not included.

4. The term “newsprint” in this Chapter refers to uncoated or very lightly coated paper, with a roughness measurement of more than 2.5 micrometers (microns) on each surface as measured by a Parker Print Surf (1 MPa) device, weighing no less than 40 g/m² and no more than 65 g/m², and only: (a) in rolls or bands with a width exceeding 28 cm; or (b) in the form of rectangles (including squares) with one side exceeding 28 cm and the other side exceeding 15 cm, unfolded, uncoated, and unglazed paper of the type used for newspaper printing.

5. Within the meaning of heading 4802, the terms “paper and paperboard of a kind used for writing, printing or other graphic purposes” and “unperforated punched cards and tapes” essentially mean paper and paperboard made from bleached pulp or pulp obtained by mechanical or chemical-mechanical processes and meeting one of the following criteria.

A - For paper or cardboard with a weight per square meter not exceeding 150 g/m2:

(a) Containing 10% or more of fiber obtained by mechanical or chemical-mechanical processes,

1) With a weight per square meter not exceeding 80 g; or

2) Those dyed in bulk;

(b) Containing more than 8% ash,

1) With a weight per square meter not exceeding 80 g; or

2) Dyed in bulk;

(c) Containing more than 3% ash and having a whiteness of 60% or more; or

(d) Containing more than 3% but less than 8% ash, having a whiteness of less than 60%, and having a burst index of 2.5 kPa.m²/g or less per m²; or

(e) Those containing 3% or less ash, with a whiteness of 60% or more, and a burst index of 2.5 kPa.m²/g or less per square meter.

B - For paper or cardboard with a weight per square meter exceeding 150 g:

(a) Mass-dyed; or

(b) With a brightness of 60% or more, and

1) Those with a thickness of 225 microns or less; or

2) Those with a thickness greater than 225 microns but less than 508 microns and an ash content exceeding 3%; or

(c) Those with a brightness of less than 60%, a thickness of 254 microns or less, and an ash content exceeding 8%.

However, this does not include filter paper (including filter paper for tea bags) or cardboard (including filter paper for tea bags) or felt paper or cardboard under heading 4802.

6. The term “kraft paper and paperboard” in this Chapter refers to paper and paperboard made from fibers obtained by chemical sulfate or soda processes, where at least 80% of the total fiber content is derived from such fibers.

7. Unless otherwise specified in the heading texts, paper, cardboard, cellulose wadding, and cellulose fiber sheets falling under two or more of headings 4801 to 4811 are classified in the last position among those headings in the tariff order.

8. Headings 4803 to 4809 apply only to:

(a) Strips or rolls with a width exceeding 36 cm; or

(b) In the form of unfolded rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, applied to paper, cardboard, cellulose wadding, and sheets of cellulose fibers.

9. The term “Wallpaper and similar wall coverings” within the meaning of heading 4814 applies only to

(a) Rolls of a width not less than 45 cm and not exceeding 160 cm, suitable for wall and ceiling decoration:

(i) Whether or not coated or covered with a protective transparent plastic, whether embossed, raised, painted, printed with a pattern, or otherwise decorated on the surface (e.g., with fabric scraps);

(ii) With a rough surface resulting from the addition of wood, straw, etc., particles;

(iii) With a front surface coated or covered with plastic, the plastic layer being textured, embossed, painted, patterned, or otherwise decorated; or

(iv) With a front surface covered with materials suitable for weaving, whether or not woven or joined in parallel strands;

(b) Borders and moldings made of paper suitable for wall or ceiling decoration, processed in the ways described above (whether in rolls or not);

(c) Applied to wall coverings consisting of several panels (in rolls or sheets) printed to form a landscape, pattern, or motif when applied to the wall.

Articles suitable for use as both floor and wall coverings, the basis of which is paper or cardboard, are classified under heading 4823.

10. Position 4820 does not include printed, embossed, or perforated sheets and cards, whether or not cut to size, that can be removed and replaced.

11. Position 4823 applies to cards and paper lace made from perforated paper and cardboard for jacquard and similar machines, among others.

12. Paper, cardboard, cellulose wadding, and articles made from these materials, on which motifs, engravings, or pictures are printed as the main element for the primary use of the article, are classified in Chapter 49, except for articles of positions 4814 or 4821.

Subheading Notes

1. For the purposes of subheadings 4804 11 and 4804 19, the term “kraft liner” means paper or paperboard in rolls, with a weight per square meter of 115 g or more, made from wood fibers obtained by chemical sulfate or soda processes, constituting more than 80% of the total fiber content by weight, and with a weight per square meter of 115 g or more, as shown in the table below or by linear interpolation or extrapolation for other weights. with a weight per square meter exceeding 115 g, as shown in the table below, or for other weights, intermediate values calculated by linear interpolation or extrapolation using the minimum Mullen burst strength of machine-finished or supercalendered paper and paperboard.

2. The term “kraft bag paper” within the meaning of subheadings 4804 21 and 4804 29 refers to paper in rolls, with a weight per square meter of not less than 60 (inclusive) grams per square meter but not exceeding 115 (inclusive) grams per square meter, machine-finished, and meeting one of the following conditions:
(a) Those with a Mullen burst index of 3.7 kPa.m²/g or higher and an elongation factor of more than 4.5% in the transverse direction (width) and more than 2% in the machine direction (length);
(b) Those with a minimum tear and break strength as shown in the table below, or intermediate values determined by linear interpolation;

3. The term “semi-chemical fluting paper” in the sense of subposition 4805 11 refers to paper rolls with a crushing strength exceeding 1.8 newtons/g/m² according to the method of conditioning for 30 minutes using the Corrugated Medium Test. This paper consists of unbleached semi-chemical hardwood pulp, at least 65% by weight of which is obtained through a combination of mechanical and chemical processes, and has a total fiber content of at least 65% by weight. (conditioned for 30 minutes using the Corrugated Medium Test) method.
4. Subheading 4805 12 covers paper rolls with a basis weight of 130 g/m² or more, obtained mainly through a combination of mechanical and chemical processes from straw pulp, with a crushing strength exceeding 1.4 N/g/m² at 50% relative humidity and 23°C according to the CMT 30 (according to the conditioning method with the corrugated medium test for 30 minutes) at 23°C and 50% relative humidity.
5. Subheadings 4805 24 and 4805 25 cover paper or cardboard made entirely or mainly from recovered (waste or scrap) paper or cardboard. Testliner may also have a surface layer made of coated paper or paper obtained from bleached or unbleached, non-recycled paper pulp. These products have a minimum Mullen burst index of 2 kPa.m²/g.
6. The term “sulfite packaging paper” within the meaning of subheading 4805 30 refers to machine-finished paper with a total fiber content by weight of more than 40% obtained by chemical sulfite treatment, a ash content not exceeding 8%, and a Mullen burst index of not less than 1.47 k. Pa.m2/g. 
7. The term "lightly coated (coated) paper" means paper with a total fiber content of not less than 50% by weight of mechanical wood fiber, a total weight of not more than 72 g/m², and a coated (coated) amount on each side not exceeding 15 g/m² (both sides coated) (coated) paper.