Other furnishing articles, excluding those of heading 94.04.

93 covers other furnishing articles…Not knitted or crocheted, of synthetic fibres. The Pet Seat Cover meets the description of "Made up Articles" as defined in Section XI Note 7(b). Explanatory Note 1 to 63.04 "covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and...

Source: advance_ruling (C-2015-009390)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2020-002489)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity...

Source: advance_ruling (C-2020-005570)