HS Code for Creped kraft paper

Creped kraft paper is classified under HS code 4808.40. This classification is governed by the General Rules for the Interpretation of the Harmonized System, specifically falling within Chapter 48, which covers paper and paperboard. Heading 4808 is designated for paper and paperboard that has been mechanically worked after the initial manufacturing process, such as being creped, crinkled, embossed, or perforated. Subheading 4808.40 specifically identifies kraft paper that has undergone the creping or crinkling process. The creping process involves the use of a doctor blade to scrape the paper off a drying cylinder, creating a micro-folded texture that increases the paper's stretchability and energy absorption capacity. This makes it distinct from standard flat kraft paper. To qualify for this code, the base material must meet the definition of kraft paper (primarily chemical wood pulp) and must exhibit the characteristic crinkled surface. This classification applies regardless of whether the paper is in rolls or sheets, and whether or not it has been further embossed or perforated, provided it is not a sanitary paper product of heading 4803.

Products Included

• Creped kraft paper in industrial rolls
• Crinkled kraft paper sheets for heavy-duty packaging
• Embossed and creped kraft paper for decorative wrapping
• Perforated creped kraft paper for specialized filtration
• Stretchable kraft paper used in the manufacture of multi-wall sacks

Common Misclassification

Creped kraft paper is frequently misclassified under HS code 4804.11 or 4804.19, which covers uncoated kraft paper and paperboard. However, 4804 is reserved for paper that has not been mechanically worked (creped or crinkled). Another common error is using HS code 4803.00, which covers toilet or facial tissue stock; while these are also creped, 4803 is strictly for household or sanitary purposes, whereas 4808.40 is for industrial or packaging kraft.

FAQ

What is the HS code for creped kraft paper?

The specific HS code for creped or crinkled kraft paper, other than sanitary paper, is 4808.40.

How does 4808.40 differ from 4804?

HS code 4804 is for standard, flat, uncoated kraft paper. Once that paper is mechanically processed to have a crinkled or creped texture, it moves to heading 4808.