4807.00.94.00 - Other

This HTS subheading, 4807.00.94.00, encompasses composite paper and paperboard that does not fall into the specific category of cloth-lined or reinforced paper (4807.00.92.00). It covers materials formed by adhering two or more flat layers of paper or paperboard together with an adhesive. Crucially, these products are neither surface-coated nor impregnated, meaning they have not undergone processes that add a distinct surface layer or soak the material with another substance. Internal reinforcement is permitted, provided it doesn't constitute cloth or other significant reinforcing material that would alter its classification.

The distinction from the sibling category, 4807.00.92.00, lies in the nature of any reinforcement. While 4807.00.92.00 specifically includes composite papers where cloth is used as a lining or reinforcement, this subheading 4807.00.94.00 applies to composite papers where any internal reinforcement is not of the cloth variety or where there is no reinforcement at all. Therefore, the defining characteristic of this classification is the simple adhesion of paper or paperboard layers without surface treatment or impregnation and without cloth-based reinforcement.

As this is a leaf node, there are no further subdivisions. Goods classified under 4807.00.94.00 typically include multi-layered paper or paperboard products created by lamination, such as certain types of specialty packaging materials or industrial paperboard where the structural integrity is achieved solely through the adhesive bonding of multiple plies. The absence of surface coatings or impregnation ensures these are raw or semi-finished composite materials.