Appendix II — Preferential import tariff

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

Notes.

1. For the purposes of this Chapter, except where the context otherwise requires, a reference to "paper" also includes references to paperboard (irrespective of thickness or 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 or paperboard of headings 37.01 to 37.04;

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

(g) Laminated plastic sheeting reinforced with paper, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, 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);

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

(k) Paper yarn or textile articles of paper yarn (Section XI);

(l) Articles of Chapter 64 or Chapter 65;

(m) Abrasive paper or board (heading 68.05) or mica on paper or paperboard (heading 68.14) (paper or paperboard coated with mica powder, however, remains classified in this Chapter);

(n) Metal foil backed with paper or paperboard (generally Section XIV or XV);

(o) Articles of heading 92.09;

(p) Articles of Chapter 95 (for example, toys, games, sports equipment); or

(q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners).

3. Subject to 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 water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the substance 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 the 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 Parker Print Surf (1MPa) roughness on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and applying only to paper: (a) in strips or rolls 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. 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 and satisfying any one of the following criteria:

(A) For paper or paperboard weighing not more than 150 g/m2:

(a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and

1. weighing not more than 80 g/m2, or

2. coloured throughout the mass; or

(b) containing an ash content exceeding 8%, and

1. weighing not more than 80 g/m2, or

2. coloured throughout the mass; or

(c) containing an ash content exceeding 3% and having a brightness of 60% or more; or

(d) containing an ash content exceeding 3% but not exceeding 8%, having a brightness of less than 60%, and a burst index of not more than 2.5 kPa∙m2/g; or

(e) containing an ash content of 3% or less, having a brightness of 60% or more and a burst index of not more than 2.5 kPa∙m2/g.

(B) For paper or paperboard weighing more than 150 g/m2:

(a) coloured throughout the mass; or

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

1. a caliper of 225 micrometres (microns) or less; or

2. a caliper exceeding 225 micrometres but not more than 508 micrometres and an ash content exceeding 3%; or

(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content exceeding 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 whichever of such headings occurs last in the Nomenclature.

8. Headings 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

(a) in strips or rolls 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. 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 not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:

(i) Grained, embossed, coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

(ii) With an uneven surface resulting from the incorporation of particles of straw, wood chips, etc.;

(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(iv) 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 made up in panels, in rolls or in sheets, printed so as to make up a scene, design or motif when applied to a wall.

Products on paper or paperboard base, suitable both for use as floor coverings and as wall coverings, are to 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. Not otherwise mentioned, heading 48.23 applies to perforated cards for punched-card machines and similar machines and paper lace.

12. Except for goods 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 incidental 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 process, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the table below, or the equivalent value obtained by linear interpolation or extrapolation for other weights.

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 process, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and satisfying either one of the following sets of criteria:

a) Having a minimum Mullen bursting index of 3.7 kPa∙m2/g and an elongation of more than 4.5% in the cross direction and more than 2% in the machine direction.

b) Having minimum tear resistance and minimum tensile energy absorption values as indicated in the following table, or the equivalent values obtained by linear interpolation for other weights:

3. For the purposes of subheading 4805.11, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combined mechanical and chemical pulping process, and having a CMT 30 (Concora Medium Test with 30 minutes' conditioning) crush resistance exceeding 1.8 N/g/m2 at a relative humidity of 50% and a temperature of 23°C under test conditions.

4. Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combined mechanical and chemical process, weighing 130 g/m2 or more, and having a CMT 30 (Concora Medium Test with 30 minutes' conditioning) crush resistance exceeding 1.4 N/g/m2 at a relative humidity of 50% and a temperature of 23°C under test conditions.

5. Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of recycled pulp obtained from recovered (waste and scrap) paper or paperboard. Testliner may have a facing of dyed paper or of paper made from unrecycled bleached or unbleached pulp. These products have a minimum Mullen bursting index of 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 minimum Mullen bursting index of 1.47 kPa·m2/g.

7. For the purposes of subheading 4810.22, "light-weight coated paper" means paper, coated on both sides, with a total weight not exceeding 72 g/m2, 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.

Commodity Note.

"Paper for cement bag manufacture" of commodity codes 4804.21.10, 4804.29.10 and 4804.31.50 must satisfy the technical standards for paper for cement bag manufacture specified in TCVN 7062:2007 issued by the Ministry of Science and Technology.

"Printed composite paper" and "box goods, not folded or joined into tube form, not yet made into complete boxes", including "paper and paperboard, coated or covered with aluminium on the inner surface, bearing letters or labels indicating that this paper or paperboard is used for containing milk" and "cigarette packet or carton shells, in the form of paper or paperboard, printed with designs or characters, only folded to the shape of a cigarette carton or packet, not yet complete boxes" are to be classified in heading 48.11, under commodity codes 4811.90.49 or 4811.90.99, as the case may be; if imported cut to individual pieces, they fall under heading 48.19, commodity code 4819.50.00.

"Grained paper" of commodity codes 4811.90.42 and 4811.90.92 is paper used to create the surface of imitation-leather products, having a rough grain, fine grain or glossy finish. It consists of:

- A base layer: heat-resistant paper withstanding 150°C to 220°C.

- A face layer: plastic film or silicone.

- Meeting the following technical standards:

+ Heat resistance from 150°C to 220°C;

+ Withstands up to 20 processing cycles;

+ Thickness: 0.15 mm - 0.25 mm;

+ In rolls, width: 150 cm - 155 cm; or 15 cm or less;

+ Weight 115 - 220 g/m2;

+ Resistant to the following solvent environments: methyl ethyl ketone, toluene.