Product classification

HS code for Semi-chemical fluting paper: 4805.11

Paper and paperboard, uncoated, semi-chemical fluting paper, rolls or sheets.

Classification of semi-chemical fluting paper under HS 4805.11

Semi-chemical fluting paper is classified under HS code 4805.11. This code is found in Chapter 48, which covers paper and paperboard, articles of paper pulp, of paper or of paperboard. Heading 4805 is dedicated to other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter. Subheading 4805.11 specifically targets semi-chemical fluting paper. Fluting paper, also known as corrugating medium, is the wavy layer found between the liners of corrugated cardboard. The "semi-chemical" designation refers to the pulping process where the wood chips are partially softened with chemicals and then mechanically fiberized. This process yields a paper with high stiffness and crush resistance, which is essential for the structural integrity of packaging materials. To be classified here, the paper must be uncoated and meet specific technical standards regarding its fiber composition (at least 65% unbleached hardwood fibers) and physical properties as defined by the Explanatory Notes to the Harmonized System. This classification helps in distinguishing high-performance packaging materials from lower-grade recycled alternatives.

Covers
  • Uncoated semi-chemical corrugating medium
  • Hardwood-based fluting paper
  • Semi-chemical fluting in rolls
  • Semi-chemical fluting in sheets
  • High-stiffness corrugating paper
Also under 4805.11
  • Smurfit Kappa Semi-Chemical Fluting
  • WestRock Semi-Chemical Corrugating Medium
  • Mondi ProVantage Flute
  • International Paper Semi-Chemical Fluting
  • DS Smith Fluting

Codes often confused with 4805.11

Common mistake. Semi-chemical fluting is often confused with 4805.12, which is for straw fluting paper, or 4805.19, which covers other types of fluting paper such as those made from recycled waste paper (Wellenstoff). It is also important not to classify this under 4804, which is for kraft paper and paperboard. If the paper has been coated or further worked beyond the specifications of heading 4805, it may fall under heading 4810 or 4811. Accurate fiber analysis is often required to distinguish 4805.11 from 4805.19.

4805.12Paper and paperboard; uncoated, straw fluting paper, rolls or sheets4805.19Paper and paperboard; uncoated, fluting paper other than semi-chemical or straw, rolls or sheets48.04Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading no. 4802 or 480348.05Uncoated paper and paperboard n.e.c., in rolls or sheets48.10Paper and paperboard, coated one or both sides with kaolin (china clay) or inorganic substances, with binder or not, no other coating, surface coloured or not, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size48.11Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, decorated or printed, rolls or sheets, other than goods of heading no. 4803, 4809, or 4810

Top exporters and importers of HS 480511 (the code used for semi-chemical fluting paper), 2025

In 2025, the largest exporter of HS 480511 (the code used for semi-chemical fluting paper) in UN Comtrade data was Finland, with 21% of world exports; the largest importer in UN Comtrade data was Mexico, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 480511, not only semi-chemical fluting paper.

Top exporters 2025 · share of world exports

  1. 1 Finland $313M
  2. 2 United States $288M
  3. 3 Sweden $255M

World total: $1.5B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Mexico $201M
  2. 2 Italy $125M
  3. 3 Spain $109M

World total: $1.4B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM code for semi-chemical fluting paper

Brazil classifies semi-chemical fluting paper under NCM 4805.11.00: HS 4805.11 with 00 added.

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.

Questions about semi-chemical fluting paper

What is the HS code for Semi-chemical fluting paper?

The HS code for Semi-chemical fluting paper is 480511 (Paper and paperboard; uncoated, semi-chemical fluting paper, rolls or sheets). The HS code for uncoated semi-chemical fluting paper in rolls or sheets is 4805.11.

How do I classify Semi-chemical fluting paper for customs?

Semi-chemical fluting paper is classified under HS code 480511 — Paper and paperboard; uncoated, semi-chemical fluting paper, rolls or sheets. This is a 6-digit subheading level code.

Is this paper used for the outer liner of boxes?

No, fluting paper is specifically used for the inner corrugated layer; the outer liners are typically classified as kraftliner (4804.11) or testliner (4805.24).

Which countries are the top exporters of semi-chemical fluting paper (HS 480511)?

In 2025, the top exporters of HS 480511 (the code used for semi-chemical fluting paper) in UN Comtrade data were Finland ($313M, 21% of world exports), the United States ($288M) and Sweden ($255M). World exports came to about $1.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of semi-chemical fluting paper (HS 480511)?

In 2025, the top importers of HS 480511 (the code used for semi-chemical fluting paper) in UN Comtrade data were Mexico ($201M, 14% of world imports), Italy ($125M) and Spain ($109M). World imports came to about $1.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Is the HS code for Semi-chemical fluting paper the same in all countries?

The base HS code 480511 for Semi-chemical fluting paper is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for semi-chemical fluting paper in Brazil?

In Brazil, semi-chemical fluting paper (HS 480511) is classified under NCM 4805.11.00.