Heat transfer papers: These are coated on one side with a thermosensitive substance, for use in an infra‑red copying machine to make a copy of an original document by transferring a dye compounded with the coating substance on to a sheet of ordinary paper (heat transfer process). Such papers fall in heading 48.16 only if presented in rolls of a width not exceeding 36 cm or in rectangular (including square) sheets of which no side exceeds 36 cm in unfolded state, or cut into shapes other than rectangles (including squares); otherwise they fall inheading 48.09.