HS Code for Corrugated paper

Corrugated paper in rolls or sheets is classified under HS code 4808.10. This heading covers paper and paperboard that has been corrugated, creped, crinkled, embossed, or perforated. Unlike finished boxes, 4808.10 refers to the raw material or semi-finished product. The process of corrugation involves passing the paper through heated rollers to create the characteristic wave-like pattern (fluting). This classification is distinct from the base paper used to make the corrugated sheet (which might fall under 4805) and the finished containers made from it (4819). This material is often used as a protective wrapping or as an intermediate product in the manufacture of boxes. The key to this classification is that the paper has been physically altered to have a corrugated surface but has not yet been converted into a specific article like a box or a bag. It must be in the form of rolls or sheets to stay within heading 4808. If the paper is perforated but not corrugated, it still falls under heading 4808, but 4808.10 is specifically for the corrugated variety.

Products Included

• Single-face corrugated paper rolls
• Corrugated paperboard sheets for DIY crafts
• Fluted paper sheets for protective packaging
• Corrugated paper in bulk rolls for industrial use
• Perforated corrugated paperboard

Common Misclassification

Corrugated paper is often confused with HS code 4805.11, which covers semi-chemical fluting paper. The difference is that 4805.11 is the flat paper intended to be corrugated, while 4808.10 is the paper after the corrugation process has occurred. Another common error is using 4819.10, which is only for finished corrugated boxes. If the material is just a sheet and not a box, 4808.10 is the correct code.

FAQ

What is the HS code for corrugated paper?

The HS code for corrugated paper and paperboard, in rolls or sheets, is 4808.10.

Is this the same as cardboard?

In common language, yes, but in HS terms, "cardboard" is a general term for heavy paperboard. 4808.10 specifically requires the material to be corrugated (having a fluted or wavy profile).