4810.39.12.00 - Whether or not impregnated, but not otherwise treated

This HTS classification, 4810.39.12.00, pertains to kraft paper and paperboard that is coated on one or both sides with kaolin (China clay) or other inorganic substances. Crucially, this coating must be without a binder and not be accompanied by any other type of coating. The paperboard may be surface-colored, decorated, or printed. The material is presented in strips or rolls exceeding 15 cm in width, or in rectangular sheets where one side surpasses 36 cm and the other exceeds 15 cm when unfolded. This specific subheading covers items that are "whether or not impregnated, but not otherwise treated."

This category is distinguished from its sibling, 4810.39.14.00 ("Other"), by the specific treatment mentioned: being impregnated but not otherwise treated beyond the inorganic coating. While both fall under the broader heading for kraft paper and paperboard coated with inorganic substances, this subheading carves out a niche for products where impregnation is the only additional treatment applied.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, classification into 4810.39.12.00 is definitive for kraft paper and paperboard meeting all the preceding criteria and exhibiting the characteristic of being impregnated, but lacking any other form of surface treatment beyond the specified inorganic coating. Examples could include certain types of industrial packaging papers or specialty liners where impregnation enhances moisture resistance or structural integrity without altering the surface beyond the initial inorganic coating.