CBSA

Chapter 48Paper and paperboard; articles of paper pulp, of paper or of paperboard

The headings in this chapter of Canada's Customs Tariff. Each one opens on the numbers it contains.

Chapter 48 classifies paper and paperboard by kind, by grammage in g/m² and by surface treatment. Those numeric thresholds do the work: the same paper changes heading depending on whether it is coated, impregnated or merely calendered.

The sharpest boundary is with Chapter 49. Printed paper stays here as long as the printing is incidental — printed wrapping paper, a ruled register. Once the text or image becomes the point of the article itself, it belongs to Chapter 49.

22 headings
  • 4801.00.00.00Newsprint, in rolls or sheets.
  • 4802Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard.
    • 4802.10.00.00Hand-made paper and paperboard
    • 4802.20.00.00Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard
    • 4802.40.00.00Wallpaper base
    • 4802.5Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
    • 4802.6Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
  • 4803.00.00.00Toilet 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.
  • 4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.
  • 4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter.
  • 4806Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.
  • 4807.00.00.00Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets.
  • 4808Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.
  • 4809Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.
  • 4810Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size.
    • 4810.1Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechancial or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
    • 4810.2Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
    • 4810.3Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:
      • 4810.31.00.00Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m² or less
      • 4810.32.00Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m²
      • 4810.39.00Other
        • 4810.39.00.30In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state
        • 4810.39.00.90Other
    • 4810.9Other paper and paperboard:
      • 4810.92.00Multi-ply
        • 4810.92.00.10Electrocardiographic or electroencephalographic charts, printed, for self-recording apparatus; In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state
        • 4810.92.00.20Folding board
        • 4810.92.00.90Other
      • 4810.99.00.00Other
  • 4811Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10.
    • 4811.10.00.00Tarred, bituminized or asphalted paper and paperboard
    • 4811.4Gummed or adhesive paper and paperboard:
    • 4811.5Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives):
      • 4811.51.00Bleached, weighing more than 150 g/m²
        • 4811.51.00.1Solid bleached boxboard, not converted, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:
          • 4811.51.00.11Base stock, for milk cartons and other beverage containers, of a thickness of 0.3 mm or more
          • 4811.51.00.12Folding carton stock, of a thickness of 0.3 mm or more
          • 4811.51.00.13Base stock, for trays, plates, cups and other dishes and the like, of a thickness of 0.3 mm or more
          • 4811.51.00.18Other, of a thickness of 0.3 mm or more
          • 4811.51.00.19Other
        • 4811.51.00.80In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state
        • 4811.51.00.90Other
      • 4811.59.00Other
    • 4811.60.00Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol
      • 4811.60.00.10In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state
      • 4811.60.00.90Other
    • 4811.90.00Other paper, paperboard, cellulose wadding and webs of cellulose fibres
  • 4812.00.00.00Filter blocks, slabs and plates, of paper pulp.
  • 4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
  • 4814Wallpaper and similar wall coverings; window transparencies of paper.
    • 4814.20.00.00Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics
    • 4814.90.00.00Other
  • 4816Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.
  • 4817Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
    • 4817.10.00.00Envelopes
    • 4817.20.00.00Letter cards, plain postcards and correspondence cards
    • 4817.30.00.00Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
  • 4818Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
  • 4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.
  • 4820Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.
  • 4821Paper or paperboard labels of all kinds, whether or not printed.
  • 4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).
  • 4823Other 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.

Every number opens on the lines beneath it, down to the ten-digit classification number.