4811.90.80 - Weighing over 30 g/m²

This HTS category, 4811.90.80, 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 rectangular sheets and, crucially, weigh over 30 grams per square meter (g/m²). The scope of this heading is broad, covering various processed cellulosic materials not specifically addressed in other headings like 4803, 4809, or 4810.

The key distinguishing factor for this classification lies in its weight threshold. It specifically covers materials weighing *over* 30 g/m². This differentiates it from sibling categories such as 4811.90.40 (weighing not over 15 g/m²) and 4811.90.60 (weighing over 15 g/m² but not over 30 g/m²). Therefore, the weight per square meter is a primary determinant in correctly classifying these processed paper and paperboard products.

Within this category, further subdivisions exist to refine classification based on the specific end-use or type of paper. Subcategories include 4811.90.80.20 for Gift Wrap (excluding tissue paper), 4811.90.80.30 for Direct thermal coated paper, and 4811.90.80.50 for "Other" remaining goods that do not fit into the more specific subheadings. These subcategories allow for more precise identification of the processed paper product based on its intended application or specific coating technology.