4808.10.00.00 - Corrugated paper and paperboard, whether or not perforated

HTS code 4808.10.00.00 specifically classifies corrugated paper and paperboard, whether or not it has been perforated. This category encompasses materials where at least one surface has been formed into parallel ridges or grooves, typically achieved by passing the paper or paperboard through a heated fluting roller. These corrugations create air pockets, which provide cushioning and structural integrity, making it ideal for packaging applications.

This classification is distinct from its sibling category, 4808.40.00.00, which covers kraft paper that is creped or crinkled. While both can be embossed or perforated, the defining characteristic of 4808.10.00.00 is the corrugated structure itself, as opposed to the surface treatment of creping or crinkling that defines 4808.40.00.00. The "other" category, 4808.90, serves as a residual classification for paper and paperboard with other specific treatments or characteristics not covered by the preceding headings within 4808.

As this is a leaf node in the HTS classification structure, there are no further subcategories to introduce. Therefore, the focus remains on the precise definition and scope of corrugated paper and paperboard. Examples of goods falling under this classification include sheets of corrugated cardboard used for making boxes, liners for packaging, and protective packaging materials designed to absorb shock during transit. The presence of perforations, if any, does not alter its classification as corrugated paper or paperboard.