Section 10 Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof 48 Paper or paperboard; articles of paper pulp, of paper or paperboard 48 10 Paper..., coated with kaolin (china clay), etc, in rolls or sheets 48 10 32 In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm i 48 10 32 30 In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm i Commodity Code Description 48 10 32 30 00 In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm i