Heading 4811 covers paper or paperboard where plastic is applied as a surface coating or thin layer, and the paper character is retained. If the plastic layer is thick enough that the article is more properly described as a plastic sheet with a paper backing — or if it is a composite with distinct layers of equal character — classification may shift to the plastics chapters. The essential character test and the relevant Section and Chapter Notes govern; a binding ruling is advisable for borderline laminates.

Bitumen- or asphalt-impregnated paper and paperboard in rolls or sheets falls under 481110 within this heading. Finished roofing felt that has been further worked into a construction article may be classified differently depending on its form and composition, so the degree of further processing is the key classification question.