4811.90 - Other paper, paperboard, cellulose wadding and webs of cellulose fibers:

Heading 4811.90 encompasses "other" paper, paperboard, cellulose wadding, and webs of cellulose fibers that have undergone surface treatments such as coating, impregnation, covering, surface coloring, surface decoration, or printing. This broad category serves as a catch-all for cellulosic materials that do not fit into more specific subheadings within Chapter 48, provided they are presented in rolls or rectangular sheets. The key defining characteristic is the presence of these specified surface modifications or printing.

This heading distinguishes itself from its siblings by excluding materials that are specifically tarred, bituminized, or asphalted (4811.10), gummed or adhesive, coated, impregnated, or covered with plastics (unless falling under a different specific provision), or coated, impregnated, or covered with wax, paraffin, stearin, oil, or glycerol (4811.60). Therefore, 4811.90 applies to cellulosic materials with a wide array of other surface treatments or printing not otherwise specified.

Within 4811.90, further subdivisions exist to refine classification based on the dimensions of the material. The subcategory for goods in strips or rolls exceeding 15 cm in width, or in rectangular sheets with specific dimensions, ensures that larger format or custom-cut materials with the described surface treatments are appropriately categorized. The residual subheading, 4811.90.90, covers all other instances within this heading that do not meet the specific dimensional criteria.