4807.00.10.00 - Paper and paperboard, laminated internally with bitumen, tar or asphalt

This HTS category, 4807.00.10.00, specifically encompasses composite paper and paperboard that has been internally laminated with bitumen, tar, or asphalt. This internal application of these bituminous substances is a key defining characteristic, differentiating it from other composite materials. The product must be formed by adhering separate layers of paper or paperboard together using an adhesive, and crucially, it must not be surface-coated or impregnated with these materials. Reinforcement, whether internal or not, does not preclude classification here, and the product can be presented in rolls or sheets.

The primary distinction for this category lies in the *internal* lamination with bitumen, tar, or asphalt. This differentiates it from composite paper and paperboard that are merely surface-coated or impregnated with these substances, which would fall under different HTS classifications. Furthermore, unlike the "Other" sibling category at this level (4807.00.90), which would cover composite paper and paperboard not meeting the specific internal lamination criteria of 4807.00.10.00, this category is precisely defined by its internal bituminous treatment.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, the focus for classification professionals is on accurately identifying the presence of internal bitumen, tar, or asphalt lamination in composite paper and paperboard. Examples of goods falling within this classification might include specialized industrial papers or boards designed for waterproofing, roofing underlayment, or protective barriers where the internal structure is inherently reinforced with these bituminous agents.