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 AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OF PAPERBOARD 48 03 ROLLS OR SHEETS. 48 03 00 OTHER 48 03 00 20 OTHER Commodity Code Description 48 03 00 20 100 TOILET TISSUE STOCK (NO VAT) 48 03 00 20 200 FACIAL TISSUE STOCK (VAT)