4811.60.60.00 - Other

HTS code 4811.60.60.00 encompasses "Other" paper and paperboard that has been coated, impregnated, or covered with wax, paraffin, stearin, oil, or glycerol. This category is intended for products that meet the general criteria of heading 4811 but do not fit into more specific subheadings at this level. The defining characteristic is the application of waxy or oily substances to the paper or paperboard surface, affecting its properties such as water resistance or printability.

This classification serves as a residual category for wax, paraffin, stearin, oil, or glycerol-coated/impregnated paper and paperboard when it doesn't fall under the more dimensionally defined sibling category. Specifically, sibling category 4811.60.40.00 covers such materials when they are presented in strips or rolls exceeding 15 cm in width or in rectangular sheets with specific dimensions (one side exceeding 36 cm and the other exceeding 15 cm). Therefore, 4811.60.60.00 is applicable when the dimensions do not meet the specific thresholds of 4811.60.40.00, or for items not presented in the form of rolls or specific sheet dimensions.

As this is a leaf node, there are no further subcategories to introduce. Classification within this code is therefore determined by the absence of a more specific classification within the broader heading and the fulfillment of the criteria for being coated or impregnated with the specified waxy or oily substances. This ensures that all relevant materials falling under heading 4811 that are not otherwise specified are appropriately classified.