4805.12 - Straw fluting paper:

HTS Code 4805.12 covers straw fluting paper, a type of uncoated paper and paperboard. This category is specifically for fluting paper manufactured from straw pulp or other fibrous cellulosic materials. It is distinct from its sibling category, 4805.11.00.00, which exclusively covers semichemical fluting paper, implying a difference in the pulping process or material composition beyond just straw.

Within HTS 4805.12, further subdivisions are made based on the paper's weight per square meter. This distinction is crucial for accurate classification as it reflects variations in material density and potential end-use applications. The subcategories, 4805.12.10.00 and 4805.12.20.00, delineate between straw fluting paper weighing 150 g/m² or less and that weighing over 150 g/m², respectively. This precise weighting criterion allows for granular tracking and tariff application.