Explanatory notes
… width not exceeding 36 cm; ‑ in rectangular (including square) sheets of which no side exceeds 36 cm in the … state; ‑ cut to shape other than rectangular (including square). It is to be noted, however, that paper and … paperboard in strips or rolls, or in rectangular (including square) sheets, of any size, of headings 48.02 , 48.10 and …