Cigarette filters are usually made from plastic cellulose acetate fibre, but sometimes also from paper or activated charcoal (either as a cavity filter or embedded into the cellulose acetate). Cellulose acetate is made by esterifying bleached cotton or wood pulp with acetic acid.
Roaches, typically made from card or thicker types of rolling paper, offer smokers the ability to enjoy their cigarettes to the fullest, right down to the last puff. They provide structural integrity, ensuring the hand-rolled cigarette doesn't collapse and maintaining an open airflow.