Composite paperboard under 4807 is made by bonding pre-formed paper or paperboard layers with an adhesive after manufacture. Multi-ply boards formed by combining wet plies on a paper machine are considered a single substrate and classify under the appropriate single-substrate heading (such as 4805 or 4810) based on their properties. The post-manufacture adhesive bonding step is the key criterion for 4807.

No. Paperboard laminated with a plastic film is generally classified as a composite article under the plastics or paper chapters depending on the essential character analysis, or under a specific coated-paper heading. Heading 4807 is limited to paper-to-paper or paperboard-to-paperboard adhesive lamination without surface coating or impregnation.