| H.S.Code | Items | Specifications | 
			
				| 48.18.10.00 | Toilet paper |   | 
			
				| 48.18.20.00 | Facial tissues & towels |   | 
			
				| 48.18.40.10 | Sanitary towels and tampons; napkins for babies |   | 
			
				| 48.19.40.00 | bags made of paper |   | 
			
				| 48.23.61.00 | Trays; dishes; plates; cups & the like made of paper or paperboard |   |