SHAPES OTHER THAN RECTANGULAR SHAPES .
EXCEPT THAT HAND-MADE PAPER IN ANY SIZE OR SHAPE AS MADE DIRECTLY AND HAVING ALL ITS EDGES DECKLED REMAINS CLASSIFIED , SUBJECT TO THE PROVISIONS OF NOTE 3 , WITHIN HEADING NO 48.01 .
5 . FOR THE PURPOSES OF HEADING NO 48.11 , " WALLPAPER AND LINCRUSTA " ARE TO BE TAKEN TO APPLY ONLY TO :
( A ) PAPER IN ROLLS , SUITABLE FOR WALL OR CEILING DECORATION , BEING :
( I ) PAPER WITH ONE OR WITH TWO MARGINS , WITH OR WITHOUT GUIDE MARKS ; OR
( II ) PAPER WITHOUT MARGINS , SURFACE-COLOURED OR DESIGN-PRINTED , COATED OR EMBOSSED , OF A WIDTH NOT EXCEEDING 60 CM ;
( B ) BORDERS , FRIEZES AND CORNERS OF PAPER , OF A KIND USED FOR WALL OR CEILING DECORATION .
6 . HEADING NO 48.15 IS TO BE TAKEN TO APPLY , INTER ALIA , TO PAPER WOOL , PAPER STRIP ( WHETHER OR NOT FOLDED OR COATED ) OF A KIND USED FOR PLAITING , AND TO TOILET PAPER IN ROLLS OR PACKETS , BUT NOT TO THE ARTICLES MENTIONED IN NOTE 7 .
7 . HEADING NO 48.21 IS TO BE TAKEN TO APPLY , INTER ALIA , TO CARDS FOR STATISTICAL MACHINES , PERFORATED PAPER AND PAPERBOARD CARDS FOR JACQUARD AND SIMILAR MACHINES , PAPER LACE , SHELF EDGING , PAPER TABLECLOTHS , SERVIETTES AND HANDKERCHIEFS , PAPER GASKETS , MOULDED OR PRESSED GOODS OF WOOD PULP , AND DRESS PATTERNS .
8 . PAPER , PAPERBOARD AND CELLULOSE WADDING AND ARTICLES THEREOF , PRINTED WITH CHARACTERS OR PICTURES WHICH ARE NOT MERELY INCIDENTAL TO THE PRIMARY USE OF THE GOODS ARE REGARDED AS PRINTED MATTER FALLING WITHIN CHAPTER 49 . HOWEVER , DRESS PATTERNS AND MODELS , OF PAPER OR PAPERBOARD , SHALL BE CLASSIFIED WITHIN HEADING NO 48.21 REGARDLESS OF THE PRINTING APPEARING THEREON .
ADDITIONAL NOTE
FOR THE PURPOSE OF SUBHEADING 48.01 A , THE EXPRESSION " NEWSPRINT " SHALL BE TAKEN TO APPLY TO WHITE PAPER OR TO PAPER WHICH HAS BEEN SLIGHTLY COLOURED IN THE PULP , THE MECHANICAL PULP CONTENT OF WHICH REPRESENTS AT LEAST 70 % OF THE TOTAL FIBRE CONTENT , GLAZED TO AN EXTENT NOT EXCEEDING 130 SECONDS BEKK , UNSIZED , WEIGHING NOT LESS THAN 40 G/M2 , AND NOT MORE THAN 57 G/M2 , WITH WATERMARKS NOT LESS THAN 4 CM BUT NOT MORE THAN 10 CM APART , IN REELS OF A WIDTH OF NOT LESS THAN 31 CM , CONTAINING 8 % OR LESS BY WEIGHT OF FILLERS , AND INTENDED FOR THE PRINTING OF DAILY NEWSPAPERS , WEEKLY PAPERS OR OTHER PERIODICALS OF HEADING NO 49.02 , PUBLISHED AT LEAST 10 TIMES PER YEAR .
HEADING NUMBER*DESCRIPTION*RATE OF DUTY*
**AUTONOMOUS % *CONVENTIONAL % *
1*2*3*4*
*I . PAPER AND PAPERBOARD , IN ROLLS OR IN SHEETS***
48.01*PAPER AND PAPERBOARD ( INCLUDING CELLULOSE WADDING ) , IN ROLLS OR SHEETS : ***