4810.99 - Other:

HTS Code 4810.99 encompasses paper and paperboard that is coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and without any other coating. Crucially, these papers and paperboards are not colored, decorated, or printed on the surface, and they are presented in rolls or rectangular sheets of any size. This category serves as a residual classification for coated papers and paperboards under heading 4810 that do not fit into more specific subheadings.

This subheading distinguishes itself from its sibling, 4810.92, which specifically covers multi-ply paper and paperboard meeting the general criteria of heading 4810. Therefore, 4810.99 is for single-ply constructions or multi-ply constructions where the coating is the defining characteristic and the multi-ply nature is not the primary differentiator for classification at this level. The focus remains on the inorganic coating as the key feature.

Within 4810.99, further distinctions are made based on the dimensions of the material. Subcategory 4810.99.10 specifically addresses paper and paperboard that is cut into strips or rolls with a width exceeding 15 cm, or into rectangular sheets where one side exceeds 36 cm and the other exceeds 15 cm in the unfolded state. The remaining "Other" designation under 4810.99 is intended for coated papers and paperboards that do not meet the dimensional criteria of 4810.99.10.