Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. - Other - Saddles for horses

1. 1. For the purposes of this Chapter, the term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metalized leather.

2. 2. This Chapter does not cover: • (a) Sterile surgical catgut or similar sterile suture materials (heading 30.06); • (b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04); • (c) Made up articles of netting (heading 56.08); • (d) Articles of Chapter 64; • (e) Headgear or parts thereof of Chapter 65; • (f)...

3. 3. (A) In addition to the provisions of Note 2 above, heading 42.02 does not cover: • (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23); • (b) Articles of plaiting materials (heading 46.02). (B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain...

4. 4. For the purpose of heading 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia , to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).