# 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, Division 9: For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ 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:
(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) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(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) 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) 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.

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Source: https://www.legislation.gov.uk/eur/2011/1006/annex/I/chapter/48/annotations/1/annotation/9 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-1006/annex-I/chapter-48/annotations/1/annotation/9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.