The following procedure applies to pulp, paper, paperboard, and paper products, except those containing significant quantities of materials other than water that are volatile at 105 2C or less or for materials that are oxidized or decomposed above 102C. This method should be followed to calculate the results of a chemical analysis of pulp, paper and paperboard on a moisture-free basis. This method should not be used to determine an "as received" or "use" moisture content. Use TAPPI T 412 "Moisture in Paper," or T 210 "Sampling and Testing Wood Pulp Shipments for Moisture."