4810.92.12 - Weighing more than 150 g/m²

This HTS category encompasses multi-ply paper and paperboard, coated on one or both sides with kaolin or other inorganic substances, which weighs more than 150 grams per square meter. These materials are characterized by their layered construction and the presence of inorganic coatings, distinguishing them from simpler paper products. The weight threshold of 150 g/m² is a key determinant, separating these heavier-duty materials from lighter-weight papers.

Within this classification, the distinction from its sibling category, 4810.92.14 "Other," lies in the specific weight criterion. While both fall under "multi-ply" paper and paperboard in strips or rolls over 15 cm wide or in sheets exceeding 36 cm by 15 cm, this particular subheading is reserved for those exceeding the 150 g/m² weight. This allows for a more precise categorization based on the physical density and substance of the material.

Further subdivision is provided by its subcategories, which differentiate based on the physical form of the product. 4810.92.12.25 classifies these materials when presented in rolls, whereas 4810.92.12.35 pertains to the same materials when cut into rectangular or square sheets. This distinction is important for inventory management, shipping, and subsequent processing by end-users.