4805.19 - Other:

This HTS category, 4805.19, encompasses other uncoated paper and paperboard, in rolls or sheets, that fall under the classification of fluting paper but are not specifically categorized as semi-chemical or straw fluting paper. These papers are integral to the production of corrugated board, providing cushioning and structural integrity. They are manufactured from various cellulosic materials and are not further worked beyond basic processing, such as calendering or creping, as outlined in Chapter 48, Note 3.

Distinguishing this category from its siblings, 4805.11.00.00 (Semichemical fluting paper) and 4805.12 (Straw fluting paper), is crucial. While all are types of fluting paper, 4805.11.00.00 specifically denotes fluting paper made through a semi-chemical pulping process, and 4805.12 refers to fluting paper derived from straw. This category, 4805.19, acts as a residual classification for other types of fluting paper not meeting those specific material or process criteria.

The subcategories within 4805.19 further refine classification based on a key physical characteristic: weight per unit area. Category 4805.19.10.00 covers fluting paper weighing 150 grams per square meter or less, while 4805.19.20.00 is for fluting paper weighing over 150 grams per square meter. This distinction in grammage is a primary factor in determining the appropriate tariff classification, influencing its suitability for different types of packaging and its resulting customs valuation.