4810.32.10 - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

This HTS category, 4810.32.10, specifically classifies kraft paper and paperboard that meets stringent criteria for chemical processing and fiber content, designed for applications beyond typical writing, printing, or graphic uses. The material is characterized by being bleached uniformly throughout the mass, with over 95 percent of its fiber content derived from wood processed chemically. Furthermore, a key defining physical attribute is its weight, exceeding 150 grams per square meter, indicating a substantial and durable paper product.

The distinction from other categories at this level lies in its specific combination of chemical treatment, high wood fiber content derived from chemical processes, and significant weight. While other subheadings within 4810.32 might also pertain to kraft paper and paperboard, this particular designation emphasizes the material's inherent strength and suitability for packaging or industrial applications where resistance and bulk are paramount, rather than for surface printing or writing.

Within this classification, further subdivisions exist to refine the classification based on the intended end-use of the paperboard. These subcategories include "Folding carton stock" (4810.32.10.20), which is specifically engineered for the production of foldable boxes and packaging; "Base stock for trays, dishes, plates, cups and the like" (4810.32.10.40), indicating its use in forming rigid disposable tableware and containers; and "Other" (4810.32.10.60) for any remaining qualifying kraft paper and paperboard not fitting the more specific end-use categories.