4811.59.40 - Other

This category, HTS 4811.59.40, encompasses paper and paperboard that has been coated, impregnated, or covered with plastics, excluding those with adhesive properties. Specifically, it covers materials in rolls exceeding 15 cm in width or in rectangular sheets where one side exceeds 36 cm and the other exceeds 15 cm when unfolded. The primary distinction from its sibling category, 4811.59.20 (Printing paper), lies in the intended use and physical characteristics. While printing paper is designed for the application of ink, this category focuses on plastic-coated or impregnated materials for their protective, barrier, or decorative qualities.

Within this classification, further subdivision is necessary to refine the categorization of these diverse plastic-coated papers and paperboards. This allows for a more granular approach to tariff application based on the specific end-use or format of the material. The subcategories are designed to differentiate between specialized applications and more general uses of these plastic-coated cellulosic materials.

The existing subcategories include 4811.59.40.20 for "Folding carton stock," which refers to paperboard specifically manufactured and treated for use in the production of foldable boxes and containers, often requiring specific stiffness and printability characteristics. The remaining material falls under the broader designation of "Other" (4811.59.40.40), encompassing a wide range of plastic-coated papers and paperboards not specifically defined as folding carton stock. This "Other" category serves as a residual classification for all qualifying materials that do not fit into the more specific subcategory.