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 of paperboard 48 19 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. Commodity Code Description 48 19 10 Cartons, boxes and cases, of corrugated paper or paperboard 48 19 20 Folding cartons, boxes and cases, of non-corrugated paper or paperboard 48 19 30 Sacks and bags, having a base of a width of 40cm or more 48 19 40 Other sacks and bags, including cones 48 19 50 Other Packing containers, including record sleeves 48 19 60 Box files, letter trays storage box & similar articles, of a kind used in offices ....