Division 5 For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards 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:

• For paper or paperboard weighing not more than 150 g/m²:

  1. (a)

     containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and

     1. (1)

        weighing not more than 80 g/m²; or

     2. (2)

        coloured throughout the mass; or

  2. (b)

     containing more than 8 % ash, and

     1. (1)

        weighing not more than 80 g/m²; or

     2. (2)

        coloured throughout the mass; or

  3. (c)

     containing more than 3 % ash and having a brightness of 60 % or more; or

  4. (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·m²/g; or

  5. (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·m²/g.

• For paper or paperboard weighing more than 150 g/m²:

  1. (a)

     coloured throughout the mass; or

  2. (b)

     having a brightness of 60 % or more, and

     1. (1)

        a caliper of 225 micrometres (microns) or less; or

     2. (2)

        a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or

  3. (c)

     having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.

Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.