Division 9 For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:

1. (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:

   1. (1)

      grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

   2. (2)

      with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

   3. (3)

      coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

   4. (4)

      covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

2. (b)

   borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

3. (c)

   wallcoverings 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 as wallcoverings, are to be classified in heading 4823.