4807.00.91.00 - Straw paper and paperboard, whether or not covered with paper other than straw paper

This category encompasses straw paper and paperboard that are constructed by adhering multiple flat layers of paper or paperboard together using an adhesive. Crucially, these materials are neither surface-coated nor impregnated with any substances. They may, however, incorporate internal reinforcement. The defining characteristic is the composite construction, where distinct layers are physically joined.

This classification specifically addresses composite paper and paperboard that do not possess surface treatments or impregnation, distinguishing them from categories that may include coated or impregnated materials. The "Other" designation within this level indicates that there are no further subdivisions within the composite paper and paperboard category that fit the criteria of not being surface-coated or impregnated.

As a leaf node, HTS Code 4807.00.91.00 represents the final level of specificity for this particular type of composite paper and paperboard. Examples within this classification would include multi-ply paperboard constructed solely from layers of straw paper bonded with adhesive, without any additional finishes or treatments applied to the surface or throughout the material. The key classification criteria are the composite structure, the lack of surface coating or impregnation, and the use of straw paper or paperboard as the constituent layers.