| Tariff Classification |
| section 10 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof |
| chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| 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: |
| 4808.40 | －Kraft paper, creped or crinkled, whether or not embossed or perforated |
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