4811.90.40 - Weighing not over 15 g/m²

This HTS category, 4811.90.40, encompasses paper, paperboard, cellulose wadding, and webs of cellulose fibers that are otherwise classified under heading 4811, but specifically weigh not over 15 grams per square meter (g/m²). These materials may be coated, impregnated, covered, surface-colored, surface-decorated, or printed, and are presented in rolls or rectangular sheets. This subcategory is crucial for identifying very lightweight cellulosic products that do not meet the weight criteria of its sibling categories.

The key distinguishing factor for this classification is the weight of the material. Goods classified under 4811.90.40 must weigh 15 g/m² or less. This differentiates them from sibling categories such as 4811.90.60, which covers materials weighing over 15 g/m² but not over 30 g/m², and 4811.90.80, for materials weighing over 30 g/m². Therefore, precise weight determination is paramount for accurate classification within this group.

Within this category, further subdivisions exist to refine the classification based on product type. Subcategory 4811.90.40.10 specifically covers tissue papers in sheets, while 4811.90.40.90 encompasses all other items that meet the general criteria of this category but are not tissue papers in sheets. These subcategories allow for a more granular identification of lightweight, processed cellulosic materials based on their final form and intended use.