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    <title>Chapter Number (No) 48 Paper and paperboard; articles of paper pulp of paper or of paperboard</title>
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    <description>Chapter 48 sets the classification framework for paper, paperboard and related articles, defining scope and exclusions and key terms such as newsprint and kraft paper. It prescribes technical classificatory criteria (fibre composition, ash content, brightness, burst index, weight and caliper), dimensional rules for rolls and sheets, and a rule to classify goods under the last applicable heading when multiple headings apply. Sub heading notes give performance thresholds and certification or procedural requirements for specific paper types. The Schedule lists tariff lines with corresponding duty treatments and identified concessions.</description>
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