4811.60.40.00 - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

This HTS category, 4811.60.40.00, specifically covers paper and paperboard that has been coated, impregnated, or covered with wax, paraffin, stearin, oil, or glycerol. Crucially, these goods are distinguished by their dimensions: they must be presented in strips or rolls exceeding 15 cm in width, or in rectangular (including square) sheets where one side is greater than 36 cm and the other is greater than 15 cm when unfolded. This meticulous sizing requirement is a key factor in determining classification within this specific subheading.

The primary distinction between this category and its sibling, 4811.60.60.00 "Other," lies in the presence of the specified waxy, oily, or glycerol-based coatings. While the sibling category would encompass paper and paperboard with other types of coatings, impregnations, or surface treatments not involving these specific substances, this subheading is dedicated to those articles that have undergone the aforementioned oil-based modifications. Both categories, however, fall under the broader scope of paper and paperboard that is coated, impregnated, covered, surface-colored, surface-decorated, or printed, in rolls or rectangular sheets.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Classification into 4811.60.40.00 is therefore definitive based on the material coating (wax, paraffin, stearin, oil, or glycerol) and the specified dimensions of the product. Examples of goods falling under this classification could include waxed papers used for packaging, oil-impregnated papers for industrial applications, or glycerol-coated papers designed for specific printing or crafting purposes, provided they meet the dimensional criteria.