4810.99.10 - 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 classification, HTS Code 4810.99.10, encompasses paper and paperboard that are coated on one or both sides with kaolin or other inorganic substances. Crucially, these materials must not have any other type of coating. The paper or paperboard may be colored, decorated, or printed, and is presented in rolls or rectangular sheets. The defining physical characteristic for this specific subcategory is its dimensions: it must be 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 when unfolded.

While the broader category 4810.99 covers "Other" paper and paperboard not specified elsewhere within the coated paper and paperboard chapter, HTS 4810.99.10 narrows the scope based on the presentation and dimensions of the product. This distinguishes it from potential sibling categories that might exist at the same level but cover different presentations or specific types of "other" coated paper and paperboard, for example, if there were a category for exceptionally wide rolls or very small sheets under "Other."

This particular classification serves as a broad grouping for various types of coated paper and paperboard that meet the dimensional criteria and are not otherwise specifically classified. The further subdivisions within HTS 4810.99.10 are intended to provide more granular distinctions based on the intended use or specific type of product. For example, "Gift wrap paper" and "Folding Carton" represent distinct applications, while "Other" is a residual category for products that fit the dimensional and coating criteria but don't fall into more specific sub-classifications.