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In the packaging Industry a Gusset is something you would find in a plastic or paper bag.
In Plastics bags you could have either a side gusset or a bottom gusset.
The Gusset effectively is part of the bag folded back in on itself to give the bag greater carrying volume.
Similarly with a paper bag you can have a side gusset to give the bag greater volume.
Additionally, many paper bags have also a type of bottom gusset known as a box bottom.
This allows the paper bag to sit upright on it own on a flat surface.
QIS bags with gussets: