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This heading covers two categories of goods :
(1) Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes. However, such paper in rolls of a width not exceeding 36 cm or cut to any size or shape other than that mentioned in Note 8 to this Chapter, and other household or sanitary articles made from this kind of paper fall in heading 48.18. (2) Cellulose wadding and webs of cellulose fibres. However, such products in rolls of a width not exceeding 36 cm or cut to any size or shape other than that mentioned in Note 8 to this Chapter, and other articles of cellulose wadding or webs of cellulose fibres, fall in heading 48.18, 48.19 or 48.23.
Cellulose wadding consists of a creped web of cellulose fibres of open formation, with a crepe ratio of more than 35 % comprising one or more plies, with each ply having a grammage (basis weight) that may reach 20 g/m² before creping.
Webs of cellulose fibres (tissues) consist of a creped web of cellulose fibres of closed formation, with a maximum crepe ratio of 35 %, comprising one or more plies, with each ply having a grammage (basis weight) that may reach 20 g/m² before creping.
It should be noted that in addition to being subjected to the processes specified in Note 3 to this Chapter, the products of this heading may be creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed. The heading also excludes : (a) Cellulose wadding impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes (heading 30.05). (b) Paper and cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05). (c) Blotting paper (heading 48.05).
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