PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL > PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD > Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
1. For the purposes of this chapter, except where the context otherwise requires, the term 'paper' includes paperboard (irrespective of thickness or weight per m2). 2. This chapter does not cover: (a) articles of Chapter 30 (e.g., diagnostic reagents on a backing of paper); (b) stamping foils of heading 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 (heading 3401), or with polishes, creams or similar preparations (heading 3405); (e) sensitised paper or paperboard of headings 3701 to 3704; (f) paper impregnated with diagnostic or laboratory reagents (heading 3822); (g) paper-reinforced stratified plastics, or one layer of paper or paperboard coated or covered on both sides with plastics, the layer of paper or paperboard serving merely as reinforcement, and articles thereof (Chapter 39); (h) articles of heading 4202 (travel goods); (ij) articles of Chapter 46 (manufactures of plaiting materials); (k) paper yarn and textile articles of paper yarn (Section XI); (l) articles of Chapter 64 (footwear) or Chapter 65 (headgear); (m) abrasive paper or paperboard (heading 6805) or paper- or paperboard-backed mica (heading 6814); (n) metal foil on a backing of paper or paperboard (generally Section XIV or XV); (o) articles of heading 9209 (parts of musical instruments); (p) articles of Chapter 95 (toys, games, sports requisites); (q) articles of Chapter 96 (buttons, sanitary towels and tampons, napkins and napkin liners for babies, and similar articles). 3. Subject to the provisions of Note 7, headings 4801 to 4805 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 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
Section X has no Section Notes. Classification rules are governed by the Chapter Notes of Chapters 47 (Pulp), 48 (Paper and paperboard) and 49 (Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans). Key rules: Chapter 48 Note 2 defines the scope of 'paper' and 'paperboard' by weight thresholds and provides for classification of coated and laminated products. Chapter 49 covers printed matter but excludes products where printing is merely incidental to the primary use. The term 'paper' throughout the Nomenclature extends to all fibrous webs of cellulosic material.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.