src: www.renaissancegraphics.com
Packing and Wrapping Paper broadly refers to any sort of papers which are used for the purpose of packaging, or simply speaking to Pack or Wrap any article like shoes, garments, toys, handicrafts, fruits, gifts, flowers, etc. These papers can be of varied quality, sizes and textures. These can be Plain/Printed, Glazed(MG)/Rough(MF), Coloured/White. The thickness of the paper can be 14 /17/ 20/ 30/ 35/ 60/ 80/ 100 GSM, depending upon the intended nature/type of use. However, generally plain white, 17-18 GSM Matt Finished Paper and 20-22 GSM Glossy Paper is used to pack garments, shoes, fruits etc. Printed Glossy Paper around 80-90 GSM is used to pack Gifts/Boxes and Toys Packing.
Its HS Code is 48239013.
Video Packing and wrapping paper
References
Source of the article : Wikipedia