HS Code for Corrugated medium

Corrugated medium, specifically straw fluting paper, is classified under HS code 4805.12. This classification is determined by the material composition and the intended industrial application of the paper. Under Chapter 48, which covers paper and paperboard, heading 4805 is reserved for other uncoated paper and paperboard in rolls or sheets. Subheading 4805.12 specifically identifies straw fluting paper. This material is characterized by its stiffness and ability to be formed into waves (flutes) to provide structural integrity to corrugated fiberboard. The classification relies on the fact that the paper is uncoated and has not undergone further processing that would place it in a more specific category like kraft paper or multi-ply paperboard. The manufacturing process involves pulping straw or other cereal stalks, which results in a specific fiber length and density suitable for the fluting process. Customs authorities look for the absence of chemical treatments that would otherwise classify the paper under 4805.11. The paper must be in rolls or sheets to meet the requirements of this heading. Furthermore, the weight and thickness must comply with the standards for fluting paper used in the packaging industry. According to the General Rules of Interpretation (GRI) 1 and 6, the classification is governed by the terms of the headings and subheadings. Since 4805.12 specifically mentions straw fluting, it takes precedence over more general categories. The paper must also not be kraft paper, which is defined by its high sulfate pulp content and strength, typically falling under 4804. Technical tests like the Concora Medium Test (CMT) are often used to verify the fluting properties of the paper, ensuring it meets the mechanical requirements for the middle layer of corrugated boxes.

Products Included

• Straw fluting paper in rolls
• Uncoated straw paperboard in sheets
• Recycled straw-based medium for corrugation
• Non-chemical fluting paper made from cereal stalks

Common Misclassification

This code is frequently confused with 4805.11, which covers semi-chemical fluting paper. The distinction lies in the pulping process; 4805.11 requires a semi-chemical process, whereas 4805.12 is specifically for straw-based materials. It may also be confused with 4805.19, which is a residual category for other fluting paper not made of straw or semi-chemical pulp. Additionally, if the paper is coated, it must be classified under heading 4810 or 4811.

FAQ

What is the HS code for Corrugated medium?

The HS code for corrugated medium made of straw fluting paper is 4805.12.

Does this code include recycled fluting paper?

Yes, provided the recycled paper is primarily composed of straw fibers and is uncoated, it falls under 4805.12. If it is made from other recycled pulps, it may fall under 4805.19.