To tackle the lack of efficiency of passive sound absorbing treatments in the low frequency range, a specific arrangement of a poroelastic material is proposed. Compared with the usual uniform layout, giving a lamella network structure to a material provides additional sound absorption below the quarter wavelength resonance frequency at oblique incidence. This is demonstrated experimentally on a sample made of melamine foam lamellas. A numerical approach that incorporates geometric periodicity highlights the mechanisms involved in this additional dissipation, achieved by combining structural and viscous dissipation within the lamellas. The shear and bending resonances of the lamellas can be excited at oblique incidence. The frequency of the shear resonance is related to the thickness of the sample, whereas the bending resonance is also a function of the width of the lamellas. These simple dimensional parameters allow adjustable tuning of the associated frequencies at which additional sound absorption can be obtained.