PAPERBOARD MADE MAINLY OF BLEACHED CHEMICAL PULP , NOT COLOURED THROUGHOUT THE MASS*251.10* - *
**II*OF PAPER OR PAPERBOARD MADE MAINLY OF MECHANICAL PULP : ***
47.02-41**A*OLD AND UNSOLD NEWSPAPERS AND MAGAZINES , TELEPHONE DIRECTORIES , BROCHURES AND PRINTED ADVERTISING MATERIAL*251.10* - *
47.02-49**B*OTHER*251.10* - *
**III*OTHER : ***
47.02-61**A*UNSORTED*251.10* - *
47.02-69**B*SORTED*251.10* - *
CHAPTER 48
PAPER AND PAPERBOARD ; ARTICLES OF PAPER PULP , OF PAPER OR OF PAPERBOARD
NOTES
1 . THIS CHAPTER DOES NOT COVER :
( A ) STAMPING FOILS OF HEADING NO 32.09 ;
( B ) PERFUME AND COSMETIC PAPERS ( HEADING NO 33.06 ) ;
( C ) SOAP PAPERS ( HEADING NO 34.01 ) , PAPER IMPREGNATED OR COATED WITH DETERGENT ( HEADING NO 34.02 ) AND CELLULOSE WADDING IMPREGNATED WITH POLISHES , CREAMS OR SIMILAR PREPARATIONS ( HEADING NO 34.05 ) ;
( D ) PAPER OR PAPERBOARD , SENSITISED ( HEADING NO 37.03 ) ;
( E ) PAPER-REINFORCED STRATIFIED ARTIFICIAL PLASTIC SHEETING ( HEADINGS NOS 39.01 TO 39.06 ) , OR VULCANISED FIBRE ( HEADING NO 39.03 ) , OR ARTICLES OF SUCH MATERIALS ( HEADING NO 39.07 ) ;
( F ) GOODS FALLING WITHIN HEADING NO 42.02 ( FOR EXAMPLE , TRAVEL GOODS ) ;
( G ) ARTICLES FALLING WITHIN ANY HEADING IN CHAPTER 46 ( MANUFACTURES OF PLAITING MATERIAL ) ;
( H ) PAPER YARN OR TEXTILE ARTICLES OF PAPER YARN ( SECTION XI ) ;
( IJ ) ABRASIVE PAPER ( HEADING NO 68.06 ) OR PAPER-BACKED MICA SPLITTINGS ( HEADING NO 68.15 ) ( PAPER COATED WITH MICA POWDER IS , HOWEVER , TO BE CLASSIFIED IN HEADING NO 48.07 ) ;
( K ) METAL FOIL BACKED WITH PAPER OR PAPERBOARD ( SECTION XV ) ;
( L ) PERFORATED PAPER OR PAPERBOARD FOR MUSICAL INSTRUMENTS ( HEADING NO 92.10 ) ; OR
( M ) GOODS FALLING WITH ANY HEADING IN CHAPTER 97 ( FOR EXAMPLE , TOYS , GAMES AND SPORTS REQUISITES ) OR CHAPTER 98 ( FOR EXAMPLE , BUTTONS ) .
2 . SUBJECT TO THE PROVISIONS OF NOTE 3 , HEADING NO 48.01 IS TO BE TAKEN TO INCLUDE PAPER AND PAPERBOARD WHICH HAVE BEEN SUBJECTED TO CALENDERING , SUPER-CALENDERING , GLAZING OR SIMILAR FINISHING , INCLUDING FALSE WATERMARKING , AND ALSO PAPER AND PAPERBOARD COLOURED OR MARBLED THROUGHOUT THE MASS BY ANY METHOD . HOWEVER , THE HEADING DOES NOT APPLY TO PAPER OR PAPERBOARD WHICH HAS BEEN FURTHER PROCESSED , FOR EXAMPLE , BY COATING OR IMPREGNATION .
3 . PAPER OR PAPERBOARD ANSWERING TO A DESCRIPTION IN TWO OR MORE OF THE HEADINGS NOS 48.01 TO 48.07 IS TO BE CLASSIFIED UNDER THAT ONE OF SUCH HEADINGS WHICH OCCURS LATEST IN THE TARIFF .
4 . HEADINGS NOS 48.01 TO 48.07 ARE TO BE TAKEN NOT TO APPLY TO PAPER , PAPERBOARD OR CELLULOSE WADDING :
( A ) IN STRIPS OR ROLLS OF A WIDTH NOT EXCEEDING 15 CM ; OR