Explanatory notes
… (see heading 27.08, 27.13, 27.14 or 27.15). These articles usually contain fillers such as sand, slag, chalk, plaster, … of fabric of man-made fibre or jute, or of aluminium foil) completely enveloped in, or covered on both sides by, a … metal articles. The heading further excludes : (a) Paper merely coated, impregnated or covered with tar or similar …