From the manufacturer

The ASI 3701-36P meets this requirement exactly

All exposed surfaces have a #4 satin finish

The stem and spout on the unit are crafted from stainless steel

Windsoft Kitchen Roll Towels, 2 Ply, 11 X 8.8, White, 85/Roll, 30 Rolls/Carton - WIN122085CT Capacity-20 oz From the manufacturerTwo ply. For general cleaning. During the transition to new packaging, orders may contain the original and or new look. Two ply. Premium embossing and enhanced absorbency. For general cleaning. Towel Wipe Type: Perforated Roll; Application: General Purpose; Material(s): Paper; Number of Plies: 2.