481014 — In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:

Multi-ply paper or paperboard also known as multiplex or multi-layer consisting of up to more than two plies furnish layers combined or deposited one over together to form the sheet during manufacture, while still moist, without the use of adhesive. Two, three or more furnish layers similarly combined known as Duplex (Biplex), Triplex or Multiplex (respectively) according to the number of layers. The external furnish layer of the three-layers paper may be of the same composition, while the multi- layer papers may have two or more furnish layers of the same composition.

Headings 48.04 and 48.05 cover multiply paper

1. Not for writing, printing or graphic purposes

2. The size that follow as stipulated in Chapter note 8 to chapter 48

3. Shape in rectangular, square or in roll

Heading 4802 can also cover multiply paper

1. For writing , printing or graphic purposes

2. The size unlimited

3. Shape in rectangular, square or in roll

Heading 4823 can also cover multiply paper

1. Whether or not for writing, printing or graphic purposes

2. Shape other than rectangular, square or in roll (e.g. in triangular, round etc.)