4809.90.71.00 - Impregnated, coated or both, but not otherwise treated 🖩

This HTS category, 4809.90.71.00, specifically covers paper and paperboard that have been impregnated or coated with substances for copying or transfer purposes, but have not undergone any other significant treatments beyond this impregnation or coating. This means the primary characteristic defining these goods is their specialized surface treatment designed for duplicating or transferring information. Examples include specialized papers for carbonless copy paper, heat-transfer papers, or papers with specific coatings that react to pressure or heat.

Within the broader heading of carbon paper, self-copy paper, and other copying or transfer papers, this subheading acts as a distinct classification for those items that are solely defined by their impregnation or coating. It differentiates itself from other categories by the absence of further processing or application beyond this initial specialized surface treatment.

As a leaf node, this category does not have further subdivisions. Therefore, the focus for classification under 4809.90.71.00 is on ensuring the goods meet the criteria of being "impregnated, coated or both, but not otherwise treated" within the context of copying or transfer papers, and are not covered by more specific subheadings that might exist for further processed or specialized forms of such papers.