4805.92.40.40 - Other

This category encompasses "Other" paper and paperboard within the 4805.92 weight range (150 g/m² to 225 g/m²), which are not specifically classified under the preceding subheadings. This means it captures materials that are uncoated, not further processed beyond what is described in Note 3 to Chapter 48, and do not fit into more specific categories like folding carton board, construction paper, or linerboard containing a high proportion of chemical sulfate wood pulp. The key is that these items are not otherwise specified within this particular weight band.

Distinguishing this category from its siblings is crucial for accurate classification. While 4805.92.40.10 is reserved for folding carton board, and 4805.92.40.20 is designated for construction paper, this "Other" category serves as a residual for uncoated papers and paperboards within the specified weight range that do not meet the criteria for those more specific uses. Similarly, it differs from 4805.92.40.30 by not primarily being characterized as linerboard with a specific chemical sulfate wood pulp content.

As a leaf node, this classification has no further subcategories. Therefore, the focus for classification under 4805.92.40.40 rests on carefully evaluating the physical properties of the paper or paperboard and ensuring it does not align with any of the more precisely defined sibling categories at this level. This often involves detailed examination of the paper's composition, surface characteristics (or lack thereof, as it's uncoated), and absence of specific functional properties or formulations that would place it elsewhere.