Explanatory notes
… (1) Plates, bricks, tiles, flagstones, obtained by pressing or moulding and used for roofing, facing, tiling or … The heading further excludes : (a) Paper merely coated, impregnated or covered with tar or similar material, … paper ( heading 48.11 ). (b) Textile fabrics coated, impregnated or covered, for example, with bitumen or asphalt …