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Other These subheadings include articles of textile materials in the shape of baskets or dens for animals or similar articles designed for animals to rest inside or upon, whether or not they have a removable pillow/mattress or a padded bottom etc. However, pillows and blankets presented separately are generally not identifiable as designed for animals (heading 9404 or 6301 etc.). See also the CN Explanatory Notes to heading 9404 . Examples of some of these articles: 1) Articles having a padded/stuffed bottom: (see also Commission Implementing Regulation (EU) No 349/2014 of 3 April 2014 (OJ L104 of 8.4.2014, p.1)). 2) Articles having a removable pillow: 3) Articles in the shape of a den: 4) Articles in the shape of a ‘snuggling bag/sleeping bag’:

Other This subheading includes: 1. headcovers for tennis rackets, badminton rackets, golf clubs etc., when made from textile fabric (usually, coated with plastics) whether or not they are fitted with a pocket to contain balls. However, covers which envelop the entire racket, whether or not fitted with a handle or a shoulder strap, are excluded (heading 4202 ); 2. turbans consisting of a length of fancy woven fabric (usually, cotton or a mixture of cotton and silk) between 4 and 5 m long and approximately 50 cm wide. They are hemmed on all sides, sometimes with fringed ends, and are normally presented individually folded and packaged. General For the definition of the terms ‘outer soles’ and ‘uppers’, see the HS General Explanatory Note to this chapter, parts (C) and (D). The ‘upper’ is the part of the footwear which covers the sides and top of the foot and may also cover the leg. It reaches down, and is attached, to the sole. It may even go into the sole. The ‘lining’ can be made of any material. It can consist of one or more materials. The lining is in contact with the foot and serves as cushioning, protection or merely as decoration. The lining is not exposed on the outside surface of the footwear, with the exception of a padding for example around the collar. ‘Accessories’ and ‘reinforcements’ are defined in note 4(a) to Chapter 64 and in additional note 1 to Chapter 64 and in the HS General Explanatory Note to this chapter, (D), last paragraph. Removing the leather toecap (1) and toe vamp (2) has revealed textile material underneath (which is not lining material). As the leather sections 1 and 2 have a protective function, they are considered to be reinforcements. Since the textile material underneath the leather sections 1 and 2 is partly exposed on the surface, the textile material has to be counted as part of the upper. Removing the leather section (3) has revealed an area of textile (marked A on the diagram) and an area of lining material lying underneath section 3. As the textile does not extend all the way under section 3, and, as the lining is not considered to be an upper, and, as there is mainly lining material under the leather, the leather section does not reinforce any upper material, and, thus, has to be counted as part of the upper. This leather section (4) has been sewn onto a textile section, and also overlaps (A) the leather section 3. As there is a partly exposed textile material underneath section 4 and a partly exposed leather section 3 underneath the overlap (A), and, as the leather section 4 is giving additional strength to the side of the upper, section 4 is considered to be reinforcement. Thus, leather section 3 and the textile material beneath section 4 with the exception of the textile area beneath section 3 have to be counted as parts of the upper. Removing this leather section (5) has revealed partly exposed textile material underneath. As the leather section 5 is reinforcing the upper part of the heel, and, as there is partly exposed textile material underneath it, the leather is considered to be a reinforcement. Removing the leather heel counter (6) has revealed an area of lining material and partly exposed textile material. As the textile does not extend all the way under the leather, the leather heel counter 6 has no reinforcing function on an upper-material and, therefore, the counter is considered to be part of the upper (and not a reinforcement). Removing this leather section (7) has revealed partly exposed textile material underneath it. As the leather section 7 is giving additional strength to the side of the upper, the leather is considered to be reinforcement. Removing the leather logo (8) has revealed partly exposed textile material underneath it. Therefore and as a logo is a ‘similar attachment’ within the meaning of note 4(a) to Chapter 64, it is not part of the upper. The term ‘rubber’ is defined in note 1 to Chapter 40 for the purpose throughout the Combined Nomenclature; note 3(a) to this chapter broadens the scope for the purpose of this chapter. The term ‘plastics’ is defined in note 1 to Chapter 39 for the purpose throughout the Combined Nomenclature; note 3(a) to this chapter broadens the scope for the purpose of this chapter. The term ‘leather’ is defined in note 3(b) to Chapter 64 for the purpose of this chapter. The term ‘textile materials’ is defined in the HS General Explanatory Note to this chapter, (E) and (F). Thus, the fibres (for example, textile flock), yarns, fabrics, felts, nonwovens, twine, cordage, ropes, cables, etc., as defined in Chapters 50 to 60 are ‘textile materials’ within the meaning of Chapter 64. As far as the fabrics of Chapter 59 are concerned, the notes to Chapter 59 are only applicable subject to the provisions of note 3(a) to Chapter 64.