# Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80, Division 8: For the purposes of heading No 4814, the expression ‘wallpaper and similar wall coverings’ applies only to:

Extent: E+W+S+N.I.

(a) paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:
(i) grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g. with textile flock), whether or not coated or covered with transparent protective plastics;
(ii) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(iii) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
(iv) covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
(b) borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
(c) wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and wall coverings are to be classified within heading No 4815.

---
Source: https://www.legislation.gov.uk/eur/1995/1359/annex/I/chapter/48/annotations/1/annotation/8 (the official version)
Page: https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-48/annotations/1/annotation/8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.