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Acoustic metasurfaces based on microperforated panels and coplanar spiral tubes are proposed to realize acoustic absorption in the low‐frequency range, which are composed of holes and an in‐plane coiling‐up channels. Herein, the deep‐subwavelength metasurfaces are developed based on nesting damping subchannels for dual‐band or broadband acoustic absorption in the low‐frequency regime. The absorption...
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