4811.90.60 - Weighing over 15 g/m² but not over 30 g/m²
Sub-classifications
Overview
This HTS category, 4811.90.60, encompasses 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. These materials are presented in rolls or in rectangular (including square) sheets, and critically, they must weigh over 15 g/m² but not exceed 30 g/m². This specific weight range is a key differentiator for classification.
To distinguish this category from its siblings, note that 4811.90.40 covers similar materials but with a basis weight not exceeding 15 g/m². Conversely, 4811.90.80 applies to materials weighing over 30 g/m². Therefore, the precise weight of the paper or paperboard product is the determining factor in selecting the correct tariff classification between these closely related headings.
The subcategories within 4811.90.60 further refine the classification based on specific product types. 4811.90.60.10 is designated for tissue papers that fall within the specified weight range and are presented in sheets. All other products meeting the general description and weight criteria but not specifically classified as tissue papers in sheets are categorized under 4811.90.60.90.