… Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind …
Explanatory notes
… 48.08 ‑ Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind … heading includes paper perforated in lines to facilitate tearing to size. Perforated paper is used for …