4808 - Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803:

Heading 4808 encompasses a diverse range of paper and paperboard products that have undergone specific physical treatments beyond basic manufacturing. This category primarily covers corrugated paper and paperboard, distinguished by its ridged structure, often achieved by adding a fluted layer between flat sheets. It also includes paper that has been creped, crinkled, embossed, or perforated, altering its surface texture or physical properties. These materials are typically supplied in rolls or sheets and are intended for a variety of packaging, industrial, and decorative uses.

It is important to distinguish heading 4808 from other paper and paperboard categories within Section X. Unlike raw or simply processed papers found in earlier headings, the products under 4808 are defined by their post-production modification. For instance, heading 4803 covers toilet paper and similar papers, which, while sometimes creped, are specifically for household or sanitary purposes. Heading 4808, conversely, focuses on industrial or commercial applications of treated paper and paperboard.

Within heading 4808, further subdivisions clarify the specific treatments and types of paper. Subheading 4808.10.00.00 specifically addresses corrugated paper and paperboard, highlighting its structural characteristic. Subheading 4808.40.00.00 identifies kraft paper that has been creped or crinkled, emphasizing both the material and its surface manipulation. The residual category, 4808.90, "Other," captures the remaining products within this heading that do not fall into the more specific subheadings, such as other types of embossed or perforated papers and paperboards that are not corrugated or creped kraft paper.