4811.59 - Other:

Heading 4811.59 encompasses paper and paperboard that are coated, impregnated, or covered with plastics, and which do not fall under more specific subdivisions within the 4811.5 series. This category specifically applies to materials that are not bleached and weigh more than 150 grams per square meter. The key characteristic is the presence of a plastic coating, impregnation, or covering that alters the surface properties of the base paper or paperboard.

This category is distinct from its sibling, 4811.51, which specifically covers bleached paper and paperboard meeting the same weight criteria. Therefore, if the paper or paperboard is bleached, it would be classified under 4811.51, whereas unbleached or colored (but not bleached) variants with a plastic covering would fall into 4811.59. The "Other" designation signifies that these items do not fit into more granular subcategories within this particular heading.

Subsequent subdivisions, such as 4811.59.60.00, further refine the classification based on the dimensions of the paper or paperboard. These subcategories differentiate based on whether the material is presented in strips or rolls of a specified width, or in rectangular or square sheets with particular dimensions when unfolded. This allows for precise classification based on the physical form and presentation of the plastic-coated paper or paperboard.