4811.59.40.40 - Other

This HTS classification, 4811.59.40.40, applies to paper and paperboard that has been coated, impregnated, or covered with plastics, excluding those with adhesives. Crucially, it encompasses products presented in strips or rolls exceeding 15 cm in width, or in rectangular sheets where both dimensions exceed 36 cm and 15 cm respectively when unfolded. The "Other" designation at this level signifies a residual category for items meeting the broader criteria of heading 4811.59 that do not fall under more specific sub-classifications within this group.

This classification is distinguished from its sibling category, 4811.59.40.20, which specifically covers "folding carton stock." While both are plastic-coated paper and paperboard in specific dimensions, 4811.59.40.40 captures a broader range of such materials not intended for direct use in folding carton manufacturing. The key differentiator lies in the intended end-use and specific product form, with 4811.59.40.20 being narrowly defined for that particular application.

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Classification into 4811.59.40.40 hinges on the material composition (paper/paperboard coated with plastics, without adhesives), its physical presentation (width/sheet dimensions), and its exclusion from more precisely defined categories like folding carton stock. Examples of goods that might fall here include, but are not limited to, certain types of plastic-laminated papers used for packaging, decorative coverings, or industrial applications where the specific format and plastic coating are the primary defining characteristics.