Section 10 Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof 48 Paper or paperboard; articles of paper pulp, of paper or paperboard 48 13 Cigarette paper 48 13 20 Plug wrap paper 48 13 20 32 Plug wrap paper Commodity Code Description 48 13 20 32 00 Plug wrap paper