4808.40.00.00 - Kraft paper, creped or crinkled, whether or not embossed or perforated

This HTS category, 4808.40.00.00, specifically encompasses kraft paper that has undergone a creping or crinkling process. This treatment imparts a characteristic textured, rumpled appearance to the paper, distinguishing it from smooth kraft paper. The description further clarifies that such paper may also feature embossing, which adds raised patterns, or perforation, which involves pre-cut holes, without altering its fundamental classification as creped or crinkled kraft paper.

It is crucial to differentiate this category from its siblings. Heading 4808.10.00.00 covers corrugated paper and paperboard, which is characterized by a fluted inner layer sandwiched between flat sheets, a structural difference from the surface treatments of creped or crinkled paper. The remaining sibling, 4808.90, acts as a catch-all for "other" paper and paperboard within the broader scope of heading 4808 that do not fit the specific definitions of corrugated or creped/crinkled types.

As 4808.40.00.00 is a leaf node within the HTS database, there are no further subcategories. Therefore, classification into this specific code relies solely on the presence of the creped or crinkled characteristic, in addition to the material being kraft paper. Examples of goods falling under this classification might include specific types of wrapping papers, decorative papers, or industrial papers designed for cushioning or absorption due to their textured surface.