4811.59.60.00 - Other

This category, HTS Code 4811.59.60.00, covers "Other" paper and paperboard that is coated, impregnated, or covered with plastics, excluding those with adhesive properties. These materials are supplied in either strips or rolls with a width exceeding 15 cm, or in rectangular (including square) sheets where one side exceeds 36 cm and the other exceeds 15 cm in their unfolded state. The key defining characteristic is the presence of a plastic coating, impregnation, or covering that is not an adhesive.

This classification is distinct from its sibling category, which specifically addresses goods in strips or rolls with a width exceeding 15 cm, or sheets with one dimension exceeding 36 cm and the other exceeding 15 cm. While both are in the broader "Other" sub-heading for plastic-coated papers, this particular code serves as a residual category for plastic-coated paper and paperboard products that meet the general dimensional criteria but do not fall into more specific classifications.

As a leaf node, this category does not have further subcategories. Therefore, the focus for classification here lies on the precise nature of the plastic treatment (non-adhesive), the material composition of the paper or paperboard substrate, and the dimensions of the product to ensure accurate differentiation from other classifications within Chapter 48.