Paper towel layer (3)
I believe the answer is:
ply
'paper towel layer' is the definition.
(I've seen this in another clue)
This is all the clue.
(Other definitions for ply that I've seen before include "Layer of folded material" , "A layer to work at diligently." , "carry on" , "Thickness of yarn and wood" , "Work steadily at, say trade" .)