but that's the point... plugging tissues are not effective enough to block off noises similar to those made by a proctor when he says "put down you pencil." plugging tissues can at best effectively REDUCE noises that are of low decibels, i.e. sniffing, or buses running on the streets, etc. You could still hear "put down your pencil" clearly. So if the intent of prohibiting ear plugs were to make sure examinees hear the proctor's call to stop the test, having tissues in your ears would not violate that intent. If the intent were to eliminate the possibilites that examinees use some sort of a radio hearing device to get outside help, having tissues would not violate that intent either since there's no hearing devices that imitate the look of tissues (unless NSA has invented something we don't know....) just my $0.02.