There is a plaintext message $M$, and a key $K \:\stackrel{{\scriptscriptstyle \hspace{0.2em}\$}} {\leftarrow}\ \{0,1\}^{128}$ which we will use for AES, we can extract a ciphertext $C \gets \mathrm{CBC}[\mathrm{AES}_K](0^n,M)$, i.e., CBC mode encryption under IV $0^n$ of the message.
The master keys $L1,L2$ are shared between the sender and receiver. Sender creates a header (associated data) $H$ that contains various things including a ciphertext $W \gets \mathrm{AES}_{L1}(K)$, the enciphering of the per-message key $K$ under master key $L1$. Sender also computes a tag $T \gets F_{L2}(H)$ for some function family $F$ that we assume is a good PRF. Then the sender transmits $(H,T,C)$ to the receiver.