4810.39.14.00 - Other

This HTS category, 4810.39.14.00, specifically covers "Other" kraft paper and paperboard that meets the detailed dimensional criteria of being in strips or rolls exceeding 15 cm in width, or in rectangular sheets where one side exceeds 36 cm and the other exceeds 15 cm in the unfolded state. These papers and paperboards are coated on one or both sides with kaolin or other inorganic substances, with or without a binder, and are not further coated. They may be surface-colored, decorated, or printed.

Crucially, this subcategory distinguishes itself from its sibling, 4810.39.12.00, by *not* being impregnated, even if it has not been otherwise treated. While both are kraft paper and paperboard falling under the broader category of coated paper and paperboard, the presence or absence of impregnation is the key differentiator for classification at this level. The "Other" designation indicates that this specific subcategory captures coated kraft papers and paperboards meeting the specified dimensions and coating characteristics, which are neither impregnated nor otherwise treated beyond the inorganic coating.

As this is a leaf node within the HTS, there are no further subdivisions. Therefore, classification under 4810.39.14.00 depends on a careful assessment of the physical dimensions and the absence of impregnation, alongside the established criteria of being a coated kraft paper or paperboard. Examples might include certain types of specialty kraft paper used for packaging or industrial applications where the inorganic coating provides specific barrier properties, and impregnation is not a feature.