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48.08 ‑ Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.
This heading covers a variety of papers and paperboards in rolls or sheets having the common characteristic of having been worked during or after manufacture in such a way that they are no longer flat or of uniform surface. For the dimensions of the products of this heading, see Note 8 to this Chapter. The heading includes :(1) Corrugated paper and paperboard.
Corrugated paper and paperboard results from processing the material through grooved rollers with the application of heat and steam. They may consist of a single corrugated layer or may be combined with flat surface sheets on one side (single faced) or both sides (double faced). Heavier boards may be built up with successive plies of corrugated paper or paperboard with alternate flat surface layers.
The most common use of corrugated paper and paperboard is in the manufacture of corrugated containers. It is also used as protective packing material. (2) Creped or crinkled papers.
These are made by mechanical treatment of the webs of paper in the moist state, or by passing the made paper between rollers with wrinkled surfaces. The original surface area of the paper is considerably reduced in the process and the resultant product has a wrinkled appearance and the property of high elasticity.
Cellulose wadding and webs of cellulose fibres, which normally have a crinkled appearance, are not regarded as a creped or crinkled paper and fall in heading 48.03, 48.18 or 48.23. Also excluded is extensible paper produced by the clupak process which compacts the paper web thereby flexing and crowding the fibres during production. This paper, although made by mechanical treatment of the web in the moist state and possessing the property of elasticity, is generally free from the normal wrinkled appearance of creped and crinkled papers (generally heading 48.04 or 48.05).
Creped or crinkled papers are often coloured and are used in either single or multiple ply for the manufacture of a large variety of articles (e.g., cement bags and other packings, decorative streamers). However, such papers of a kind used for household or sanitary purposes are excluded (heading 48.03). Products of the kind specified in heading 48.18 are also excluded. (3) Embossed paper and paperboard.
Embossed papers and paperboards are those on which a perceptible unevenness of surface has been obtained, generally after the paper is made, by passing the paper, either in the wet or dry state, between rollers embossed or engraved on the surface with a pattern, or by pressing it with engraved or embossed metal plates. These products vary considerably in quality and appearance and include those papers commonly known as goffered papers, papers with embossed patterns simulating various leather grains, linen‑finished papers (including those produced by rollers faced with cloth). They are used for the manufacture of certain writing papers, wallpaper, for lining and covering boxes, for bookbinding, etc. (4) Perforated paper and paperboard.
These are made by punching holes mechanically with dies in the paper or paperboard in the dry state. The perforations may be in the form of designs or may be simply at regular intervals.
This heading includes paper perforated in lines to facilitate tearing to size.
Perforated paper is used for conversion into fancy papers (e.g., shelf papers and border papers) or for packing purposes, etc.
In addition to the goods of headings 48.03 and 48.18, the heading also excludes :(a) Papers with a naturally raised grain, e.g., drawing paper (heading 48.02 or 48.05). (b) Perforated paper and paperboard cards for Jacquard or similar machines, and paper lace (heading 48.23). (c) Perforated paper and paperboard music cards, discs and rolls (heading 92.09).
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