Division 8 Headings 4801 and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
United Kingdom
- (a)
in strips or rolls of a width exceeding 36 cm; or
- (b)
in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.