{
  "url": "https://openlegislation.uk/eu-regulation-2011-1006/annex-I/chapter-48/annotations/1/annotation/9",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-1006/annex-I/chapter-48/annotations/1/annotation/9.json",
  "legislation": "eur/2011/1006",
  "legislation_title": "Commission Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-1006",
  "path": "annex/I/chapter/48/annotations/1/annotation/9",
  "kind": "division",
  "number": "9",
  "heading": "For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:",
  "text": "(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:\n(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;\n(2) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;\n(3) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or\n(4) covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;\n(b) borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;\n(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.\nProducts on a base of paper or paperboard, suitable for use both as floor coverings and as wallcoverings, are to be classified in heading 4823.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/1006/annex/I/chapter/48/annotations/1/annotation/9",
    "retrieved_at": "2026-11-01T14:49:52.473323+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}