It's not a destruction, as is typically done... freezing, chemical, laser, electrocautery.
It's not an excision. Excision is defined as full-thickness (through the dermis) removal of a lesion, including margins, and includes simple (non-layered) closure when performed. You most likely aren't going deep enough (through the dermis) and measuring margins, etc.
Can't use shave removal codes as the scissors don't meet definition of "shave"
Can't use skin tag removal codes. Only used for skin tags.
It's more like a paring of the wart, which there is no CPT code for.
Therefore, you could code as 17999 (Miscellaneous procedure). Submit it with an operative report and notes.