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 18 Toilet paper..., bed sheets, etc, articles of clothing, of paper... Commodity Code Description 48 18 10 Toilet paper 48 18 20 Handkerchiefs and cleansing or facial tissues of paper... 48 18 30 Tablecloths and serviettes of paper 48 18 40 Sanitary towels and tampons, napkins and napkin liners for babies, etc 48 18 50 Articles of apparel and clothing accessories 48 18 90 Other