Harmonized System Code Classification

HS code: 4807001000
Classification: Composite paper and paperboard (made by bonding flat layers of paper or paperboard with adhesive), uncoated or unimpregnated, whether or not internally reinforced, in rolls or sheets:
- Internally laminated with bitumen, tar or similar substances

Explanation: This HS code refers to composite paper and paperboard made by bonding flat layers of paper or paperboard with adhesive. These materials are not coated or impregnated on the surface, and may be internally reinforced or not. They are typically supplied in rolls or sheets. The key characteristic of this classification is that the internal layers are laminated with bitumen, tar, or similar substances.

Examples of products under this HS code include:
- Bitumen-laminated paper used for waterproofing applications
- Tar-coated paperboard for construction or industrial use
- Composite paper with internal layers of bitumen for packaging or insulation purposes
- Reinforced paper sheets with bitumen layers used in civil engineering projects