They prefer mylar flips b/c their "inert" properties will protect the coin from environmental damage. They will accept any plastic flip (I have seen bulk coins received in Zip-Loc bags). However, they will refuse, return, and charge a $7 handling fee for any coins submitted in cardboard flips (or plastic) with staples.
Most authorized PCGS dealers should be able help you with the process, but they may be put off by not using them as a middle man.
Below is taken verbatim from a PCGS submission form.
2. Place each coin in a new 2-1/2" x 2-1/2" plastic flip with submission form and line number listed. Do not send coins with staples.
Edited by Benji
06/10/2007 8:35 pm