Section 10 Pulp of wood or of other fibrous cellulosic material;"Recovered (waste and scrap) 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, letter trays,etc,of paper, paperboard, etc used in office 48 19 30 Sacks and bags, having a base of a with of 40cm or more 48 19 30 00 Sacks and bags, having a base of a with of 40cm or more Commodity Code Description 48 19 30 00 000 Sacks and bags, having a base of a with of 40cm or more