4807.00.92.00 - Cloth-lined or reinforced paper

This category, HTS Code 4807.00.92.00, specifically encompasses paper and paperboard that has been reinforced or lined with cloth. This reinforcement can be achieved through various methods, but the defining characteristic is the presence of a textile layer integrated with the paper or paperboard structure. This construction typically imparts enhanced strength, durability, and resistance to tearing or puncture compared to plain paper or paperboard. Examples include heavy-duty kraft paper with fabric backing for industrial wrapping or reinforced paper used in specialized packaging applications.

Within the broader grouping of composite paper and paperboard, this particular subheading distinguishes itself from other "other" categories at this level by the specific inclusion of cloth as a reinforcing or lining material. While other composite papers might be internally reinforced with other materials, or not reinforced at all, the defining element here is the textile component. It is important to note that the paper or paperboard itself is not surface-coated or impregnated in a way that alters its fundamental papery character, but rather the cloth is integral to its structure.

As this is a leaf node within the HTS classification system, there are no further subcategories to introduce. Classification decisions within this subheading will therefore hinge on confirming that the product meets the criteria of being composite paper or paperboard, not surface-coated or impregnated, and crucially, that it is internally reinforced or lined with cloth. The specific type of cloth or the method of integration, as long as it serves to reinforce or line the paper/paperboard, will fall under this classification.