4810.99.10.60 - Other

This HTS category, 4810.99.10.60, encompasses "Other" paper and paperboard that meets the preceding descriptive criteria: coated on one or both sides with kaolin or other inorganic substances, with or without a binder, and without any other coating. Specifically, it covers material supplied in strips or rolls exceeding 15 cm in width, or in rectangular (including square) sheets where one side exceeds 36 cm and the other exceeds 15 cm when unfolded. This broad "Other" designation signifies products not specifically listed under more granular subcategories within the 4810.99.10 heading.

Distinguishing this category from its siblings, 4810.99.10.10 (Gift wrap paper) and 4810.99.10.50 (Folding Carton), is crucial for accurate classification. While all fall under the broader umbrella of coated paperboard and meet the dimensional requirements, "Gift wrap paper" implies a primary decorative function and specific aesthetic qualities for wrapping presents. "Folding Carton" refers to paperboard specifically designed and manufactured for the construction of boxes and cartons, often with a focus on structural integrity for packaging. Therefore, 4810.99.10.60 applies to coated paperboard of the specified dimensions that does not fall into these more defined end-use categories.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Classification into this heading therefore hinges on the precise application of the preceding descriptive elements and the differentiation from explicitly defined sibling categories. Examples of goods that might be classified here include certain types of decorative or specialty papers used in crafts or stationery that are not specifically gift wrap, or industrial-grade coated paperboard of the specified dimensions intended for applications other than carton manufacturing.