関税率表(英語版) 第48類注12
Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard
Notes.
12.- Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.
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