4811.60 - Paper and paperboard, coated, impregnated or covered with wax, paraffin, stearin, oil or glycerol:

This HTS category, 4811.60, covers paper and paperboard that has been treated with substances such as wax, paraffin, stearin, oil, or glycerol. This impregnation or coating imparts specific properties to the paper, such as increased water resistance, improved pliability, or a slicker surface. Examples include waxed papers used for food packaging, paraffin-coated papers for industrial applications, or glycerol-treated papers for artistic purposes.

It is crucial to distinguish this category from its siblings. Heading 4811.10 covers paper and paperboard that is tarred, bituminized, or asphalted, which are typically used for roofing or waterproofing and have distinct chemical compositions. Other siblings within heading 4811 may cover paper and paperboard that is gummed or adhesive, or coated/impregnated with plastics, highlighting the specific nature of the coating material as the key differentiator for classification.

Within 4811.60, further subdivisions exist to refine classification based on the physical dimensions of the paper or paperboard. The subcategories distinguish between goods presented in strips or rolls exceeding a certain width, or in sheets with specific dimensions, and all other forms. This dimension-based classification is common for paper products and helps to categorize them for trade purposes, reflecting different manufacturing processes and intended end-uses.