Heading 4814 belongs to Chapter 48 in Section X (Pulp of wood; paper and paperboard).
View Chapter 48 classification notes
Notes
1. For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per square metre).
2. This Chapter does not cover:
a. Articles of Chapter 30;
b. Stamping foils of 3212;
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 (3401), or with polishes, creams or similar preparations (3405);
e. Sensitised paper or paperboard of 3701 to 3704.00.00;
f. Paper impregnated with diagnostic or laboratory reagents (3822);
g. Paper-reinforced stratified sheeting of plastics, 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 4814 (Chapter 39);
h. Articles of 4202 (for example, travel goods);
i. ij. Articles of Chapter 46 (manufactures of plaiting material);
j. Paper yarn or textile articles of paper yarn (Section XI);
k. Articles of Chapter 64 or Chapter 65;
l. Abrasive paper or paperboard (6805) or paper- or paperboard-backed mica (6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
m. Metal foil backed with paper or paperboard (generally Section XIV or Section XV);
n. Articles of 9209;
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, 4801 to 4805 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 mass by any method. Except where 4803 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 the printing of 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 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 4802, “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 of the following criteria:
1. For paper or paperboard weighing not more than 150 g/m2: