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... 48 18 20 Handkerchiefs and cleansing or facial tissues of paper... Commodity Code Description 48 18 20 00 Handkerchiefs and cleansing or facial tissues of paper...