Heading 4808 covers corrugated paper and paperboard in roll or sheet form — the intermediate material before it is converted into boxes or other packaging. Finished corrugated boxes and cartons are classified in a different heading within Chapter 48 that covers boxes, cases, and similar packaging made from paper or paperboard. The distinction is whether the corrugated material has been further worked into a finished packaging article.

Creped kraft paper is valued for its extensibility and cushioning properties, making it a preferred material for protective wrapping, void-fill packaging, and interleaving in industrial and e-commerce shipping applications. Its crinkled structure allows it to conform around irregular shapes, which distinguishes it from flat kraft wrapping paper and drives its classification into this heading rather than 4804.