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 19 Cartons, boxes, etc; box files, etc, of paper, paperboard, etc 48 19 30 Sacks and bags, having a base of a width of >=40cm of paper, paperboard Commodity Code Description 48 19 30 00 Sacks and bags, having a base of a width of >=40cm of paper, paperboard