Paper honeycomb board classifiable under residual paperboard heading, not as corrugated paperboard, despite similar packing function.

Kraft paper honeycomb board, or paper honeycomb board, is classifiable under HSN 48089000 as other paper and paperboard. Although the product is used for packing and has a function similar to corrugated board, its honeycomb core and glued kraft paper layers mean it does not fall within the specific entry for corrugated paper and paperboard under HSN 48081000. The product is therefore placed in the residual heading within heading 4808 rather than the corrugated-paper classification.

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Issues: Whether kraft paper honeycomb board or paper honeycomb board is classifiable under HSN 48081000 as corrugated paper and paperboard or under HSN 48089000 as other paper and paperboard.

Analysis: The applicant's product consists predominantly of kraft paper and adhesive and is used for packing as cushioning material, separators, edge protectors, pallets and pallet boxes. Its structure was compared with corrugated paperboard. Although corrugated paperboard falls under heading 4808 and HSN 48081000 specifically covers corrugated paper and paperboard, the product in question was found to have a honeycomb-like core structure with glued kraft paper layers on both sides. On this basis, the product was treated as similar in purpose to corrugated board but not as corrugated paper and paperboard itself. It was therefore placed in the residual entry under heading 4808.

Conclusion: The kraft paper honeycomb board or paper honeycomb board is classifiable under HSN 48089000.

Ratio Decidendi: A paper-based packaging product with a honeycomb core and glued kraft paper layers is not classifiable as corrugated paper and paperboard merely because it serves a similar packing function; where it does not fall within the specific corrugated entry, it is classifiable under the residual heading for other paper and paperboard.

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