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48.09 ‑ Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.

This heading covers papers coated, impregnated or otherwise obtained, in rolls or sheets. For the dimensions of the products of this heading, see Note 8 to this Chapter. These papers when not meeting these conditions, fall in heading 48.16; for detailed description of these papers see the Explanatory Note to heading 48.16
The heading excludes :

(a) Stamping foils (heading 32.12).

(b) Sensitised paper (generally heading 37.03).

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