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 01 Newsprint, in rolls or sheets 48 01 00 In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 3 48 01 00 23 In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 3 Commodity Code Description 48 01 00 23 00 In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 3