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 05 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter. 48 05 12 Straw fluting paper Commodity Code Description 48 05 12 00 Straw fluting paper