4805.12.20.00 - Weighing over 150 g/m²

This HTS classification, 4805.12.20.00, specifically covers straw fluting paper that weighs over 150 grams per square meter (g/m²). Fluting paper is a corrugated paperboard material primarily used as the inner wavy layer in the manufacturing of multi-ply corrugated cardboard boxes. Straw fluting paper, as indicated by its classification, is produced using straw as a significant component of its cellulosic fiber content, contributing to its unique structural properties.

The distinction between this category and its sibling, 4805.12.10.00, lies solely in the grammage. While both are straw fluting papers, this particular classification applies to those with a weight exceeding 150 g/m², indicating a heavier, more robust grade of paper suitable for applications requiring enhanced strength and cushioning. This weight threshold is a critical factor in determining the appropriate classification for corrugated board components.

As this node represents a leaf category within the HTS structure, there are no further subcategories for this specific item. Therefore, classification under 4805.12.20.00 is definitive for straw fluting paper meeting the weight requirement and not undergoing further processing beyond what is specified in Note 3 to Chapter 48. Importers and exporters should confirm that the product's material composition (straw-based) and weight characteristic (over 150 g/m²) are accurately reflected in their documentation to ensure correct customs declaration.