Harmonized System

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Section X > Chapter 48 > Heading 4811

… Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, …

Explanatory notes

… 48.11 ‑ Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, … covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, … any size. If they have been cut to any other shape, they fall in later headings of this Chapter (for example, 48.23 …

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Section X > Chapter 48 > Heading 4803

Explanatory notes

… paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or … surface-coloured, surface-decorated or printed, in rolls or sheets. This heading covers two categories of … household or sanitary articles made from this kind of paper fall in heading 48.18 . (2) Cellulose wadding and webs of …

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