4811.90.40.90 - Other

This classification, HTS Code 4811.90.40.90, encompasses a broad range of "other" paper, paperboard, cellulose wadding, and webs of cellulose fibers. These materials, when coated, impregnated, covered, surface-colored, surface-decorated, or printed, fall into this category if they are supplied in strips or rolls exceeding 15 cm in width, or in rectangular sheets where one side exceeds 36 cm and the other exceeds 15 cm. This broad definition captures many specialized paper products not specifically provided for elsewhere.

Crucially, this classification serves as a residual category for items that meet the general description of heading 4811 but do not fit into more specific subheadings at the same level. For instance, it differentiates itself from sibling categories like 4811.90.40.10, which specifically covers tissue papers supplied in sheets. The "Other" designation indicates that these goods are distinct from any preceding, more narrowly defined classifications within this branch of the tariff schedule.

As a leaf node, HTS Code 4811.90.40.90 does not have further subdivisions. Therefore, the focus for classification within this code rests on the precise application of the criteria within heading 4811. This includes carefully assessing the nature of any surface treatment (coating, impregnation, printing, etc.), the form in which the material is presented (strips, rolls, or sheets with specified dimensions), and ensuring that the product is not otherwise classified under more specific headings within Chapter 48.