Bamboo pulp classification under Chapter 48 turns on size, form, and processing stage, not composition alone.

Bamboo pulp is treated as paper pulp for Chapter 48 classification, and the tariff position depends on dimensions and degree of processing rather than bamboo composition alone. Goods in rolls exceeding 36 cm or large rectangular sheets, and stock intended for further processing, fall under Heading 4803; rolls of 36 cm or less, cut-to-size goods, and finished household or sanitary articles fall under Heading 4818. The bamboo pulp goods were classified accordingly under the relevant heading based on width, size, and form. A product described as needle-punched nonwovens was not classified under Chapter 48 because the available technical material was insufficient to confirm that it was a paper or tissue product.

---

---

Issues: (i) Whether bamboo pulp paper products used for household or sanitary purposes are classifiable in Chapter 48, and whether their placement in Heading 4803 or Heading 4818 depends on width, sheet size, and whether the goods are stock or finished articles. (ii) Whether the bamboo pulp product described as needle-punched nonwovens is classifiable under Chapter 48.

Issue (i): Whether bamboo pulp paper products used for household or sanitary purposes are classifiable in Chapter 48, and whether their placement in Heading 4803 or Heading 4818 depends on width, sheet size, and whether the goods are stock or finished articles.

Analysis: The ruling treats bamboo pulp as falling within paper pulp for Chapter 48 purposes and relies on the chapter scheme and HSN notes to distinguish Heading 4803 from Heading 4818. Heading 4803 applies to paper and paper products in rolls exceeding 36 cm or large rectangular sheets and to stock intended for further processing, while Heading 4818 covers rolls of 36 cm or less, cut-to-size goods, and finished household or sanitary articles. The classification therefore turns on dimensions and the degree of processing, not merely on bamboo composition.

Conclusion: The bamboo pulp goods were classifiable either under Heading 4803 or Heading 4818 depending on width, size, and form, and the specific items that satisfied the 4803 criteria were held classifiable under Heading 4803, while the smaller or finished articles were held classifiable under Heading 4818.

Issue (ii): Whether the bamboo pulp product described as needle-punched nonwovens is classifiable under Chapter 48.

Analysis: The product was described as needle-punched nonwovens, which prima facie indicated a textile-type nonwoven rather than a paper or tissue product. In the absence of adequate technical literature and process details, the authority found it unsafe to conclude that the product fell within Chapter 48.

Conclusion: No classification ruling was given for the needle-punched nonwoven product.

Final Conclusion: Most of the bamboo pulp products received a definitive tariff classification on the basis of width, size, and finished or stock form, while one product remained undecided for want of sufficient technical material.

Ratio Decidendi: For Chapter 48 classification, bamboo pulp is treated as paper pulp, and the decisive factors are the product's dimensions and stage of processing, with stock or large-format goods falling in Heading 4803 and smaller or finished household or sanitary articles falling in Heading 4818.

---