Including sheets whose only characteristic features are their surface ornamentation or their texture;, in particular, covering sheets such as wallpaper, linoleum, self-adhesive plastic sheets, wrapping sheets and rolls of paper, subject to the exceptions indicated under b.
Not including writing paper, even in rolls (L$$KCl. 19-01L$$K), or sheets used as building components, such as wall panels and wainscoting (L$$KCl. 25-01L$$K).