HEADING 48.23 - OTHER PAPER PAPERBOARD CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP PAPER PAPERBOARD CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES.

254 COMMODITIES

- Gummed or adhesive paper in strips or rolls :

4823.11 - - Self-adhesive

4823.19 - - Other

4823.20 - Filter paper and paperboard

4823.40 - Rolls sheets and dials printed for self-recording apparatus

- Other paper and paperboard of a kind used for writing  printing or other graphic purposes

4823.51 - - Printed embossed or perforated

4823.59 - - Other

4823.60 - Trays dishes plates cups and the like of paper or paperboard

4823.70 - Moulded or pressed articles of paper pulp

4823.90 - Other

This heading includes :

(A) Paper and paperboard not covered by any of the previous headings of this

Chapter :

- in strips or rolls of a width not exceeding 15 cm;

- in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state;

- cut to shape other than rectangular (including square).

(B) Cellulose wadding and webs of cellulose fibres not covered by any of the previous headings of this Chapter :

- in strips or rolls of a width not exceeding 36 cm;

- in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state;

- cut to shape other than rectangular (including square).

(C) Articles of paper pulp paper paperboard cellulose wadding or webs of cellulose fibres not covered by any of the previous headings of this Chapter nor excluded by Note 1 to this Chapter.

Thus the heading includes :

(1) Gummed or adhesive paper in strips or rolls.

(2) Filter paper and paperboard (folded or not). Generally these are in shapes other than rectangular (including square) such as circular filter papers and boards.

(3) Rolls sheets and dials printed for self-recording apparatus.

(4) Paper and paperboard of a kind used for writing printing or other graphic purposes not covered in the earlier headings of this Chapter such as loose letter papers foolscap papers.

(5) Trays dishes plates cups and the like of paper or paperboard.

(6) Moulded or pressed articles of paper pulp.

(7) Monotype paper news-tape paper and the like in strips with perforated edges   paper or cards for calculating or statistical machines.

(8) Strip paper (whether or not folded or coated) for plaiting or other uses. However   strips impregnated with diagnostic or laboratory reagents are classified in heading 38.22.

(9) Paper wool (i.e. narrow strips in a tangled mass used for packing).

(10) Confectionery wrappers fruit wrappers and other wrappings cut to size.

(11) Cake cards and papers; jam-pot covers; shaped papers for bags.

(12) Cards not punched for punch card machines whether or not in strips.

(13) Perforated paper and paperboard cards for Jacquard or similar machines (see Note 10 to this Chapter) i.e. those already provided with the perforations required for control of the loom (" punched " paper and paperboard cards).

(14) Paper lace and embroidery; shelf edging.

(15) Paper gaskets and washers.

(16) Stamp mounts photograph mounting corners and photo mounts reinforcement corners for suit-cases.

(17) Textile spinning cans; flat shaped cards for winding yarn ribbon etc.; moulded

sheets for packing eggs.

(18) Sausage casings.

(19) Dress patterns models and templates whether or not assembled.

(20) Fans and hand screens with paper mounts or leaves and frames of any material and separately presented mounts. However fans or hand screens with frames of precious metal are classified in heading 71.13.

In addition to the goods excluded by Note 1 to this Chapter the heading excludes :

(a)Fly-papers (heading 38.08).

(b)Fibreboard (heading 44.11).

(c)Paper sun umbrellas (heading 66.01).

(d)Artificial flowers foliage and fruit and parts thereof (heading 67.02).

(e)Insulators and other electrical goods (CHAPTER85).

(f)Articles of CHAPTER90 (e.g. orthopaedic appliances or demonstrational apparatus dials for scientific instruments).

(g)Dials for clocks and watches (heading 91.14).

(h)Cartridge cases and wads (heading 93.06).

(ij)Lampshades (heading 94.05).