4811 - Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810:
Sub-classifications
Overview
Heading 4811 encompasses a broad array of paper, paperboard, and cellulose web products that have undergone surface treatments such as coating, impregnation, covering, surface coloring, or surface decoration. This category also includes printed paper and paperboard, all presented in either rolls or rectangular sheets of any dimension. The key distinguishing factor for goods classified under 4811 is the presence of these applied finishes or printing, setting them apart from plain or uncoated materials.
It is crucial to differentiate heading 4811 from its sibling headings, particularly within Chapter 48. For instance, heading 4803 covers toilet paper and similar paper, while 4809 pertains to carbon paper and similar copying paper. Heading 4810 specifically deals with paper and paperboard coated on one or both sides with kaolin or other inorganic fillers, with or without a binder, and with or without a superficial coloring, whether or not metallized, in rolls or rectangular sheets. Therefore, 4811 is for treated or decorated papers not falling under these specific exclusions.
The subcategories within 4811 provide further granularity based on the specific nature of the surface treatment. These subdivisions allow for more precise classification, distinguishing between paper treated with tar, bitumen, or asphalt (4811.10), gummed or adhesive papers, papers coated with plastics, and those coated with wax, paraffin, stearin, oil, or glycerol (4811.60). The "Other" category (4811.90) serves as a residual for treated or decorated papers and webs not specifically detailed in the preceding subheadings, ensuring comprehensive coverage for all such products.