chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Provisional Tax Collection Act, 1955

3. Provisions:
 (A) In addition to the provisions in Note 2 above, heading 42.02 does not cover:
 (a) Bags made of plastic sheeting, whether or not printed, with handles, not designed for prolonged use (heading 39.23);
 (b) Articles of plaiting materials (heading 46.02).
 (B) Articles of headings 42.02 and 42.03 having parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) shall be classified in those headings even if such parts constitute more than minor fittings, provided that such parts do not give the articles their essential character. On the other hand, if such parts give the articles their essential character, the articles shall be classified in Chapter 71. 4. For the purpose of heading 42.03: For the purposes of heading 42.03, the expression "articles of apparel or clothing accessories" applies, inter alia, to gloves, mittens and mitts (including for sport and protection), aprons and other protective clothing, braces, belts, cartridge belts and wrist straps, other than watch straps (heading 91.13). Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 42.01 4201.00.00 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 42.02 Trunks, suitcases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.
Provisional Tax Collection Act, 1955

Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Trunks, suitcases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers:
 4202.11.00 --With outer surface of leather or of composition leather 30 30
 4202.12.00 --With outer surface of plastic or of textile materials 30 30
 4202.19.00 --Other 30 30
 -Handbags, whether or not with shoulder strap, including those without handle:
 4202.21.00 --With outer surface of leather or of composition leather 30 30
 4202.22.00 --With outer surface of plastic sheeting or of textile materials 30 30
 --Other:
 4202.29.10 Of felt 30 30
 4202.29.90 Other 30 30
 -Articles normally carried in the pocket or the handbag:
 4202.31.00 --With outer surface of leather or of composition leather 30 30

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4202.32.00 --With outer surface of plastic sheeting or of textile materials 30 30
 --Other:
 4202.39.10 Of felt 30 30
 4202.39.90 Other 30 30
 -Other:
 4202.91.00 --With outer surface of leather or of composition leather 30 30
 4202.92.00 --With outer surface of plastic sheeting or of textile materials 30 30
 --Other:
 4202.99.10 Of felt 30 30
 4202.99.90 Other 30 30
 42.03 Articles of apparel and clothing accessories, of leather or of composition leather. 4203.10.00 -Articles of apparel 9.5 20
 -Gloves, mittens and mitts:
 4203.21.00 --Specially designed for use in sports 7.25 15
 4203.29.00 --Other 7.25 15

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4203.30.00 -Belts and bandoliers 7.25 15
 4203.40.00 -Other clothing accessories 7.25 15
 [42.04]
 42.05 4205.00.00 Other articles of leather or of composition leather. 15 15
 42.06 4206.00.00 Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons. 7.25 15

Chapter 43

Furskins and artificial fur; manufactures thereof

Notes:

1. Except references to raw furskins of heading 43.01, references throughout this Schedule to “furskins” apply to the hides or skins of all animals which have been tanned or dressed with the hair or wool retained. 2. This Chapter does not cover:
 (a) Bird-skins or parts of birds, with their feathers or down (heading 05.05 or 67.01);
 (b) Raw hides or skins with hair or wool on, of Chapter 41 (see Note 1(c) to that chapter);
 (c) Gloves, mittens and mitts incorporating leather and furskin or leather and artificial fur (heading 42.03);
 (d) Articles of Chapter 64;
 (e) Headgear or parts thereof of Chapter 65; or
 (f) Articles of Chapter 95 (for example, toys, games and sports requisites). 3.
Provisional Tax Collection Act, 1955

3. Heading 43.03 includes furskins and parts thereof which have been assembled in the form of articles of apparel or as parts thereof or as clothing accessories or other articles, by sewing or otherwise. 4. Articles of apparel and clothing accessories (except those excluded by Note 2) which are lined with furskins or artificial fur or to which furskins or artificial fur is attached on the outside except as mere trimming are to be classified under heading 43.03 or 43.04. 5. Throughout this Schedule “artificial fur” means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01). Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 41.01, 41.02 or 41.03. 4301.10.00 -Of mink, whole, with or without head, tail or paws 5 5
 4301.30.00 -Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws 5 5
 4301.60.00 -Of fox, whole, with or without head, tail or paws 5 5
 4301.80.00 -Other furskins, whole, with or without head, tail or paws 5 5

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4301.90.00 -Heads, tails, paws and other pieces or cuttings, suitable for furriers' use 5 5
 43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials), other than those of heading 43.03.
 -Whole skins, with or without head, tail or paws, not assembled:
 --Of mink
 4302.11.00 --Other 7.25 10
 4302.19.00 -Heads, tails, paws and other pieces or cuttings, not assembled 7.25 10
 4302.20.00 -Whole skins and pieces or cuttings thereof, assembled 7.25 10
 4302.30.00 -Whole skins, with or without head, tail or paws, not assembled: 7.25 10

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 43.03 Articles of apparel, clothing accessories and other articles of furskin. 4303.10.00 -Articles of apparel and clothing accessories 7.25 10
 4303.90.00 -Other 7.25 10
 43.04 Artificial fur and articles thereof.
Provisional Tax Collection Act, 1955

4303.10.00 -Articles of apparel and clothing accessories 7.25 10
 4303.90.00 -Other 7.25 10
 43.04 Artificial fur and articles thereof. 4304.00.10 Artificial fur 6 10
 4304.00.90 Articles of artificial fur 7.25 15

SECTION- 9
Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Chapter 44
Wood and articles of wood; wood charcoal

Notes:

1. This Chapter does not cover:
 (a) Wood, in the form of chips, shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);
 (b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting or in the manufacture of basketware or wickerwork, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01);
 (c) Wood, in the form of chips, shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);
 (d) Activated charcoal (heading 38.02);
 (e) Articles of heading 42.02;
 (f) Articles of Chapter 46;
 (g) Footwear or parts thereof of Chapter 64;
 (h) Articles of Chapter 66 (for example, umbrellas, walking-sticks and parts thereof);
 (i) Articles of heading 68.08;
 (j) Imitation jewellery of heading 71.17;
 (k) Articles of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus, and wheelwrights' products);
 (l) Articles of Section XVIII (for example, clock cases, musical instruments and parts thereof);
 (m) Parts of arms (heading 93.05);
 (n) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
 (o) Articles of Chapter 95 (for example, toys, games and sports requisites);
 (p) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils), excluding bodies and handles for articles of heading 96.03; or
 (q) Articles of Chapter 97 (for example, works of art). 2. In this Chapter "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. 3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of blockboard, laminboard or battenboard, particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood. 4.
Provisional Tax Collection Act, 1955

3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of blockboard, laminboard or battenboard, particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood. 4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the articles of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular, or subjected to any other operation, provided such operation does not give them the character of articles of other headings. 5. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82. 6. Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter includes bamboos and other materials of a woody nature. Subheading Notes:

1. For the purposes of subheading 4401.31.00, the expression "wood pellets" means by-products such as cutter shavings, sawdust or small chips from the mechanical wood processing industry, furniture making or other wood transformation activities, which are agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm. 2. For the purposes of subheading 4401.32.00, the expression "wood briquettes" means by-products such as cutter shavings, sawdust or small chips or fragments from the mechanical wood processing industry, furniture making or other wood transformation activities, which are agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with a minimum cross-sectional dimension greater than 25 mm. 3. For the purposes of subheading 4407.13.00, "S-P-F" refers to mixed stands of spruce, pine and fir, where the proportion of each species varies and is unknown. 4. For the purposes of subheading 4407.14.00, "Hem-fir" refers to mixed stands of western hemlock and fir, where the proportion of each species varies and is unknown.
Provisional Tax Collection Act, 1955

4402.10.00 -Of bamboo 7.25 15
 4402.20.00 -Of shell or nut 7.25 15
 -Other:
 4402.90.10 Charcoal for use in hookah (water-pipe) 7.25 15
 4402.90.90 Other 7.25 15
 44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
 -Treated with paint, stains, creosote or other preservatives:

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC From Other
 Countries Countries
 1 2 3 4 5
 4403.11.00 --Coniferous 5 5
 4403.12.00 --Non-coniferous 5 5
 -Other, coniferous:
 4403.21.00 --Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more 5 5
 4403.22.00 --Of pine (Pinus spp.), other 5 5
 4403.23.00 --Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more 5 5
 4403.24.00 --Of fir (Abies spp.) and spruce (Picea spp.), other 5 5
 4403.25.00 --Other, of which the smallest cross-sectional dimension is 15 cm or more 5 5
 4403.26.00 --Other 5 5
 -Other, of tropical wood:
 4403.41.00 --Dark Red Meranti, Light Red Meranti and Meranti Bakau 5 5
 4403.42.00 --Teak 5 5
 4403.49.00 --Other 5 5
 -Other:
 4403.91.00 --Of oak (Quercus spp.) 5 5

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC From Other
 Countries Countries
 1 2 3 4 5
 4403.93.00 --Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more 5 5
 4403.94.00 --Of beech (Fagus spp.), other 5 5
 4403.95.00 --Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more 5 5
 4403.96.00 --Of birch (Betula spp.), other 5 5
 4403.97.00 --Of poplar and aspen (Populus spp.) 5 5
 4403.98.00 --Of eucalyptus (Eucalyptus spp.) 5 5
 --Other:
 4403.99.10 Sawn lengthwise at a thickness of 5 inches or less 5 5
 4403.99.90 Other 5 5

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC From Other
 Countries Countries
 1 2 3 4 5
 44.04 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like. 4404.10.00 -Coniferous 6 10
 4404.20.00 -Non-coniferous 7.25 15
 44.05 4405.00.00 Wood wool; wood flour.
Provisional Tax Collection Act, 1955

4404.10.00 -Coniferous 6 10
 4404.20.00 -Non-coniferous 7.25 15
 44.05 4405.00.00 Wood wool; wood flour. 5 5
 44.06 Railway or tramway sleepers (cross-ties) of wood.
 -Not impregnated:
 4406.11.00 --Coniferous 7.25 15
 4406.12.00 --Non-coniferous 7.25 15
 -Other:
 4406.91.00 --Coniferous 7.25 15
 4406.92.00 --Non-coniferous 7.25 15

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC From Other
 Countries Countries
 1 2 3 4 5
 44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.
 -Coniferous:
 4407.11.00 --Of pine (Pinus spp.) 5 5


 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 44.10 Particle board, oriented strand board (OSB) and similar boards (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
 - Of wood:
 4410.11.00 -- Particle board 7.25 15
 4410.12.00 -- Oriented strand board (OSB) 7.25 15
 4410.19.00 -- Other 7.25 15
 4410.90.00 - Other 7.25 15
 44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.
 - Medium density fibreboard (MDF):
 4411.12.00 -- Of a thickness not exceeding 5 mm 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4411.13.00 -- Of a thickness exceeding 5 mm but not exceeding 9 mm 7.25 15
 4411.14.00 -- Of a thickness exceeding 9 mm 7.25 15
 - Other:
 4411.92.00 -- Of a density exceeding 0.8 g/cm3 7.25 15
 4411.93.00 -- Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3 7.25 15
 4411.94.00 -- Of a density not exceeding 0.5 g/cm3 7.25 15
 44.12 Plywood, veneered panels and similar laminated wood.
Provisional Tax Collection Act, 1955

4412.10.00 - Of bamboo 7.25 15
 - Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:
 4412.31.00 -- With at least one outer ply of tropical wood 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4412.33.00 -- Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.) 7.25 15
 4412.34.00 -- Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33.00 7.25 15
 4412.39.00 -- Other, with both outer plies of coniferous wood 7.25 15

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 - Laminated veneered lumber (LVL):
 4412.41.00 -- With at least one outer ply of tropical wood 7.25 15
 4412.42.00 -- Other, with at least one outer ply of non-coniferous wood 7.25 15
 4412.49.00 -- Other, with both outer plies of coniferous wood 7.25 15
 - Blockboard, laminboard and battenboard:
 4412.51.00 -- With at least one outer ply of tropical wood 7.25 15
 4412.52.00 -- Other, with at least one outer ply of non-coniferous wood 7.25 15
 4412.59.00 -- Other, with both outer plies of coniferous wood 7.25 15
 - Other:
 4412.91.00 -- With at least one outer ply of tropical wood 7.25 15
 4412.92.00 -- Other, with at least one outer ply of non-coniferous wood 7.25 15
 4412.99.00 -- Other, with both outer plies of coniferous wood 7.25 15
 44.13 4413.00.00 Densified wood, in blocks, plates, strips or profile shapes. 7.25 15
 44.14 Wooden frames for paintings, photographs, mirrors or similar objects. 4414.10.00 - Of tropical wood 6 10
 4414.90.00 - Other 6 10
 44.15 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. 4415.10.00 - Cases, boxes, crates, drums and similar packings; cable-drums 6 10
 4415.20.00 - Pallets, box pallets and other load boards; pallet collars 6 10
 44.16 4416.00.00 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. 6 10
 44.17 4417.00.00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
Provisional Tax Collection Act, 1955

6 10
 44.17 4417.00.00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. 6 10
 44.18 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.
 - Windows, French-windows and their frames:
 4418.11.00 -- Of tropical wood 7.25 15
 4418.19.00 -- Other 7.25 15
 - Doors and their frames and thresholds:
 4418.21.00 -- Of tropical wood 7.25 15
 4418.29.00 -- Other 7.25 15
 4418.30.00 - Posts and beams, other than products of subheadings 4418.81.00 to 4418.89.00 7.25 15
 4418.40.00 - Shuttering for concrete constructional work 7.25 15
 4418.50.00 - Shingles and shakes 7.25 15
 - Assembled flooring panels:
 4418.73.00 -- Of bamboo or with at least the top layer of bamboo 7.25 15
 4418.74.00 -- Other, for mosaic floors 7.25 15
 4418.75.00 -- Other, multilayered 7.25 15
 4418.79.00 -- Other 7.25 15
 - Engineered structural timber products:
 4418.81.00 -- Glue-laminated timber (glulam) 7.25 15
 4418.82.00 -- Cross-laminated timber (CLT or X-lam) 7.25 15
 4418.83.00 -- I-beams 7.25 15
 4418.89.00 -- Other 7.25 15
 - Other:
 4418.91.00 -- Of bamboo 7.25 15
 4418.92.00 -- Cellular wood panels 7.25 15
 4418.99.00 -- Other 7.25 15
 44.19 Tableware and kitchenware, of wood.
 - Of bamboo:
 4419.11.00 -- Bread boards, chopping boards and similar boards 7.25 15
 4419.12.00 -- Chopsticks 7.25 15
 4419.19.00 -- Other 7.25 15
 4419.20.00 - Of tropical wood 7.25 15
 4419.90.00 - Other 7.25 15
 44.20 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
 - Statuettes and other ornaments:
 4420.11.00 -- Of tropical wood 7.25 15
 4420.19.00 -- Other 7.25 15
 4420.90.00 - Other 7.25 15
 44.21 Other articles of wood. 4421.10.00 - Clothes hangers 7.25 15
 4421.20.00 - Coffins 7.25 15
 - Other:
 -- Of bamboo:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4421.91.10 Spools, bobbins, reels and similar 5 15
 4421.91.20 Unimpregnated match splints 5 15
 4421.91.30 Toothpicks 7.25 15
 4421.91.90 Other 7.25 15
 -- Other:
 4421.99.10 Spools, bobbins, reels and similar 5 15
 4421.99.20 Unimpregnated match splints 5 15
 4421.99.30 Toothpicks 7.25 15
 4421.99.90 Other 7.25 15

Cork and articles of cork

Notes:

1. This Chapter does not cover:

(a) Footwear or parts of footwear of Chapter 64;

(b) Headgear or parts of headgear of Chapter 65; or

(c) Articles of Chapter 95 (for example, toys, games, sports requisites).
Provisional Tax Collection Act, 1955

This Chapter does not cover:

(a) Footwear or parts of footwear of Chapter 64;

(b) Headgear or parts of headgear of Chapter 65; or

(c) Articles of Chapter 95 (for example, toys, games, sports requisites). Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 45.01 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork. 4501.10.00 - Raw or simply prepared natural cork 5 5
 4501.90.00 - Other 5 5
 45.02 4502.00.00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strips, (including sharp-edged blanks for corks or stoppers). 6 10
 45.03 Articles of natural cork. 4503.10.00 - Corks and stoppers 5 5
 4503.90.00 - Other 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 45.04 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. 4504.10.00 - Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs 7.25 15
 4504.90.00 - Other 7.25 15

Chapter 46
Manufactures of straw, of esparto or of other plaiting materials; basketwork and wickerwork

Notes:

1. In this Chapter, "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable materials (for example, strips of bark, narrow leaves and raffia or other strips cut from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics, and strips of paper. It does not include leather, composition leather or felt, nonwovens, human hair, horsehair, textile rovings or yarn, or monofilament and strip and the like of Chapter 54. 2. This Chapter does not cover:

(a) Wall coverings of heading 48.14;

(b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);

(c) Footwear or headgear or parts thereof of Chapter 64 or 65;

(d) Vehicles or bodies for vehicles of basketwork (Chapter 87); or

(e) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings). 3. For the purposes of heading 46.01, the expression "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets or panels, whether or not the binding materials are of spun textile fibres.
Provisional Tax Collection Act, 1955

Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 46.01 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting and screens).
 - Mats, matting and screens of vegetable materials:
 4601.21.00 -- Of bamboo 6 10
 4601.22.00 -- Of rattan 6 10
 4601.29.00 -- Other 6 10
 - Other:

 Heading Subheading Description of Goods Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 4601.92.00 -- Of bamboo 6 10
 4601.93.00 -- Of rattan 6 10
 4601.94.00 -- Of other vegetable materials 6 10
 46.02 4601.99.00 -- Other 6 10
 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 46.01; articles of loofah.
 - Of vegetable materials:
 4602.11.00 -- Of bamboo 7.25 15
 4602.12.00 -- Of rattan 7.25 15
 4602.19.00 -- Other 7.25 15
 4602.90.00 - Other 7.25 15

Section 10
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

Chapter 47
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Note:
1. For the purposes of heading 47.02, "chemical wood pulp, dissolving grades" means chemical wood pulp having an insoluble fraction of 92% or more by weight for soda or sulphate wood pulp and of 88% or more by weight for sulphite wood pulp, after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20°C, and an ash content of not more than 0.15% by weight for sulphite wood pulp. Heading Subheading Description of Goods Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 47.01 4701.00.00 Mechanical wood pulp. 5 5
 47.02 4702.00.00 Chemical wood pulp, dissolving grades. 5 5
 47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades.
Provisional Tax Collection Act, 1955

Heading Subheading Description of Goods Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 47.01 4701.00.00 Mechanical wood pulp. 5 5
 47.02 4702.00.00 Chemical wood pulp, dissolving grades. 5 5
 47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades. Heading Subheading Description of Goods Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 - Unbleached:
 4703.11.00 -- Coniferous 5 5
 4703.19.00 -- Non-coniferous 5 5
 - Semi-bleached or bleached
 4703.21.00 -- Coniferous 5 5
 4703.29.00 -- Non-coniferous 5 5
 47.04 Chemical wood pulp, sulphite, other than dissolving grades.
 - Unbleached:
 4704.11.00 -- Coniferous 5 5
 4704.19.00 -- Non-coniferous 5 5
 - Semi-bleached or bleached:
 4704.21.00 -- Coniferous 5 5
 4704.29.00 -- Non-coniferous 5 5
 47.05 4705.00.00 Wood pulp obtained by a combination of mechanical and chemical pulping processes 5 5
 47.06 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic materials. 4706.10.00 - Cotton linters pulp 5 5

 Heading Subheading Description of Goods Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 4706.20.00 - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard 5 5
 4706.30.00 - Other, of bamboo 5 5
 - Other:
 4706.91.00 -- Mechanical 5 5
 4706.92.00 -- Chemical 5 5
 4706.93.00 -- Obtained by a combination of mechanical and chemical processes 5 5
 47.07 4707.10.00 - Unbleached kraft paper or paperboard or corrugated paper or paperboard 6 10
 4707.20.00 - Other paper or paperboard made mainly of bleached chemical pulp, not coloured throughout the mass 6 10
 4707.30.00 - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) 6 10
 4707.90.00 - Other, including unsorted waste and scrap 6 10

Chapter 48
Paper and paperboard; articles of paper pulp, of paper or of paperboard

Notes:
1. For the purposes of this Chapter, unless the context otherwise requires, a reference to "paper" includes references to paperboard (whatever the thickness or the weight per m2). 2.
Provisional Tax Collection Act, 1955

For the purposes of this Chapter, unless the context otherwise requires, a reference to "paper" includes references to paperboard (whatever the thickness or the weight per m2). 2. This Chapter does not cover:

(a) Articles of Chapter 30;

(b) Stamping foils of heading 32.12;

(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01) or with polishes, creams or similar preparations (heading 34.05);

(e) Sensitised paper and paperboard of headings 37.01 to 37.04;

(f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);

(g) Paper-reinforced stratified plastic sheeting, or one layer of paper or paperboard coated or covered with a layer of plastic, the latter constituting more than half the thickness of the article, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39);

(h) Articles of heading 42.02 (for example, travel goods);

(i) Articles of Chapter 46 (manufactures of plaiting material);

(j) Paper yarn or textile fabric of paper yarn (Section 11);

(k) Articles of Chapter 64 or Chapter 65;

(l) Abrasive paper or paperboard (heading 68.05);

(m) Paper or paperboard backed mica (heading 68.14) or paper or paperboard backed metal foil (generally Chapter 14 or 15);

(n) Articles of heading 92.09;

(o) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(p) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners. 3. Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false watermarking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed. 4. In this Chapter, "newsprint" means uncoated paper of a kind used for printing newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and applies only to paper: (a) in rolls or strips of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state. 5.
Provisional Tax Collection Act, 1955

5. For the purposes of heading 48.02, the expressions "paper and paperboard of a kind used for writing, printing or other graphic purposes" and "non-perforated punch-cards and punch tape paper" mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process, which satisfy any of the following criteria:

(A) For paper or paperboard weighing not more than 150 g/m2:
(a) Contains 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and
 1. Weighs not more than 80 g/m2, or
 2. Is coloured throughout the mass; or
(b) Contains more than 8% ash, and
 1. Weighs not more than 80 g/m2, or
 2. Is coloured throughout the mass; or
(c) Contains more than 3% ash and has a brightness of 60% or more; or
(d) Contains more than 3% but not more than 8% ash, has a brightness less than 60% and a burst index equal to or less than 2.5 kPa·m2/g; or
(e) Contains 3% or less ash, has a brightness of 60% or more and a burst index of 2.5 kPa·m2/g or less.

(B) For paper or paperboard weighing more than 150 g/m2:
(a) Is coloured throughout the mass; or
(b) Has a brightness of 60% or more, and
 1. Has a caliper of 225 micrometres (microns) or less, or
 2. Has a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content greater than 3%; or
(c) Has a brightness of less than 60%, a caliper of 224 micrometres (microns) or less and an ash content of more than 8%. However, heading 48.02 does not cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. 6. In this Chapter, "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. 7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of headings 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in this Schedule. 8. Headings 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
(a) In rolls or strips of a width exceeding 36 cm; or
(b) In rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. 9.
Provisional Tax Collection Act, 1955

9. For the purposes of heading 48.14, the expression "wallpaper and similar wall coverings" applies only to:

(a) Paper in rolls of a width of 45 cm to 160 cm, suitable for wall or ceiling decoration:
 1. Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g., with textile flock), whether or not coated or covered with transparent protective plastic;
 2. With an uneven surface resulting from the incorporation of wood chips, straw, etc.;
 3. Coated or covered on the face side with plastic, the plastic being grained, embossed, coloured, design-printed or otherwise decorated; or
 4. Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c) Wall coverings of paper, made up in rolls or sheets, printed to form views, designs or motifs when applied to a wall. Products of paper or paperboard, suitable for use both as floor coverings and as wall coverings, shall be classified in heading 48.23. 10. Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. 11. Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines, and paper lace. 12. Except for the articles of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49. Subheading Notes:

1. For the purposes of subheadings 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the table below or the linearly interpolated or extrapolated equivalent for any other weight. Weight g/m2 Minimum Mullen Bursting Strength kPa

 115 393
 125 417
 200 637
 300 824
 400 961

2.
Provisional Tax Collection Act, 1955

Weight g/m2 Minimum Mullen Bursting Strength kPa

 115 393
 125 417
 200 637
 300 824
 400 961

2. For the purposes of subheadings 4804.21 and 4804.29, "sack kraft paper" means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2, and which conforms to one of the following sets of specifications:

(a) Has a Mullen burst index of not less than 3.7 kPa·m2/g and a stretch factor of more than 4.5% in the cross direction and more than 2% in the machine direction.

(b) Has the minima for tear and tensile as indicated in the table below or the linearly interpolated equivalent for any other weight:

 Weight g/m2 Minimum Tear mN Minimum Tensile kN/m

 Machine Direction Machine Direction + Cross Direction Cross Direction Machine Direction + Cross Direction
 60 700 1,210 1.9 6
 70 830 1,790 2.3 7.2
 80 965 2,070 2.8 8.3
 100 1,230 2,635 3.7 10.6
 115 1,425 3,060 4.4 12.3

5. For the purposes of subheadings 4805.11 and 4805.12, "semi-chemical fluting paper" means paper in rolls, obtained by a combination of mechanical and chemical pulping processes, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres, and having a Corrugated Medium Test with 30 minutes of conditioning (CMT 30) crush resistance exceeding 1.8 newtons per gram per square metre at 23°C and 50% relative humidity. For the purposes of subheading 4805.11, "semi-chemical fluting paper" means paper in rolls, obtained by a combination of mechanical and chemical pulping processes, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres, and having a Corrugated Medium Test with 30 minutes of conditioning (CMT 30) crush resistance exceeding 1.8 newtons per gram per square metre at 23°C and 50% relative humidity. Subheading 4805.12 covers paper, in rolls, made mainly from straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m2 or more, and having a Corrugated Medium Test with 30 minutes of conditioning (CMT 30) crush resistance exceeding 1.4 newtons per gram per square metre at 23°C and 50% relative humidity. 5. Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly from pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made from non-recovered bleached or unbleached pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g. 6.
Provisional Tax Collection Act, 1955

Testliner may also have a surface layer of dyed paper or of paper made from non-recovered bleached or unbleached pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g. 6. For the purposes of subheading 4805.30, "sulphite wrapping paper" means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and a Mullen burst index of not less than 1.47 kPa·m2/g. 7. For the purposes of subheading 4810.22, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process. Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 48.01 4801.00.00 Newsprint, in rolls or

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 48.03 4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar kinds of paper, cellulose wadding and webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls or sheets, creped or not creped, crinkled or not crinkled, embossed or not embossed, perforated or not perforated, surface-colored or not surface-colored, surface-decorated or not surface-decorated, printed or not printed.
Provisional Tax Collection Act, 1955

7.25 15
 48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than of heading 48.02 or 48.03.
 -Kraftliner:
 4804.11.00 --Unbleached 7.25 15
 4804.19.00 --Other 7.25 15
 -Sack kraft paper:
 4804.21.00 --Unbleached 7.25 15
 4804.29.00 --Other 7.25 15
 -Other kraft paper and paperboard weighing 150 g/m2 or less
 4804.31.00 --Unbleached 7.25 15
 4804.39.00 --Other 7.25 15
 -Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:
 4804.41.00 --Unbleached 7.25 15
 4804.42.00 --Of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process and uniformly bleached throughout the mass 7.25 15
 4804.49.00 --Other 7.25 15
 -Other kraft paper and paperboard weighing 225 g/m2 or more:
 4804.51.00 --Unbleached 7.25 15
 4804.52.00 --Of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process and uniformly bleached throughout the mass 7.25 15
 4804.59.00 --Other 7.25 15
 48.05 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:
 4805.11.00 --Semi-chemical fluting paper 7.25 15
 4805.12.00 --Straw fluting paper 7.25 15
 4805.19.00 --Other 7.25 15
 -Testliner (recycled liner board):
 4805.24.00 --Weighing 150 g/m2 or less 7.25 15
 4805.25.00 --Weighing more than 150 g/m2 7.25 15
 4805.30.00 -Sulphite wrapping paper 7.25 15
 4805.40.00 -Filter paper and paperboard 7.25 15
 4805.50.00 -Felt paper and paperboard 7.25 15
 -Other:
 4805.91.00 --Weighing 150 g/m2 or less 7.25 15
 4805.92.00 --Weighing more than 150 g/m2 but less than 225 g/m2 7.25 15
 4805.93.00 --Weighing 225 g/m2 or more 7.25 15
 48.06 Vegetable parchment, greaseproof paper, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. 4806.10.00 -Vegetable parchment 7.25 15
 4806.20.00 -Greaseproof papers 7.25 15
 4806.30.00 -Tracing papers 7.25 15
 4806.40.00 -Glassine and other glazed transparent or translucent papers 7.25 15
 48.07 4807.00.00 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. 7.25 15
 48.08 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.
Provisional Tax Collection Act, 1955

4809.20.00 -Self-copy paper 7.25 15
 4809.90.00 -Other 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 48.10 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-colored, 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 fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fiber content consists of such fibers:
 4810.13.00 --In rolls 20 20
 4810.14.00 --In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state 20 20
 4810.19.00 --Other 20 20

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process:
 4810.22.00 --Light-weight coated paper 20 20
 4810.29.00 --Other 20 20
 -Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:
 4810.31.00 --Of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process, and weighing 150 g/m2 or less, uniformly bleached throughout the mass 20 20

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4810.32.00 --Of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process, and weighing more than 150 g/m2, uniformly bleached throughout the mass 20 20
 4810.39.00 --Other 20 20
 -Other paper and paperboard:
 4810.92.00 --Multi-ply 20 20
 4810.99.00 --Other 20 20
 48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10.
Provisional Tax Collection Act, 1955

Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4811.10.00 -Tarred, bituminised or asphalted paper and paperboard 20 20
 -Gummed or adhesive paper and paperboard:
 4811.41.00 --Self-adhesive 20 20
 4811.49.00 --Other 20 20
 -Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives):
 --Bleached, weighing more than 150 g/m2:
 4811.51.10 Aseptic packaging paper 20 20
 4811.51.90 Other 20 20
 --Other:
 4811.59.10 Aseptic packaging paper 20 20
 4811.59.90 Other 20 20
 4811.60.00 -Paper and paperboard coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol 20 20
 -Other paper, paperboard, cellulose wadding and webs of cellulose fibers:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4811.90.10 Marble paper 20 20
 4811.90.90 Other 20 20
 48.12 4812.00.00 Filter blocks, slabs and plates, of paper pulp. 7.25 15
 48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 7.25 15
 4813.10.00 -In the form of booklets or tubes 7.25 15
 4813.20.00 -In rolls of a width not exceeding 5 cm 7.25 15
 4813.90.00 -Other 7.25 15
 48.14 Wallpaper and similar wall coverings; window transparencies of paper. 7.25 15
 4814.20.00 -Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, colored, design-printed or otherwise decorated layer of plastics 7.25 15
 4814.90.00 -Other 7.25 15
 [48.15]

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 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. 15 15
 4816.20.00 -Self-copy paper 15 15
 4816.90.00 -Other 15 15
 48.17 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.