# Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 4: In addition to handmade paper and paperboard, heading No 4802 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the following criteria:

Extent: E+W+S+N.I.

For paper or paperboard weighing not more than 150 g/m2:
(a) containing 10 % or more of fibres obtained by a mechanical process, and:
1.. weighing not more than 80 g/m2; or
2.. coloured throughout the mass; or
(b) containing more than 8 % ash, and:
1.. weighing not more than 80 g/m2; or
2.. coloured throughout the mass; or
(c) containing more than 3 % ash and having a brightness of 60 % or more; or
(d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa/g/m2; or
(e) containing 3 % ash or less, having a brightness of 60 % or more, and a burst index equal to or less than 2,5 kPa/g/m2.
For paper or paperboard weighing more than 150 g/m2:
(a) coloured throughout the mass; or
(b) having a brightness of 60 % or more over, and
1.. a caliper of 225 μm (microns) or less; or
2.. a caliper more than 225 μm (microns) but not more than 508 μm (microns) and an ash content more than 3 %; or
(c) having a brightness of less than 60 %, a caliper of 254 μm (microns) or less and an ash content more than 8 %.
Heading No 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

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Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/48/annotations/1/annotation/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-48/annotations/1/annotation/4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.