… awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards …
Explanatory notes
… in the form of rectangular sheets, hemmed along the sides, and may be fitted with eyelets, cords, straps, etc. … shaped (e.g., for covering hayricks, decks of small vessels, lorries, etc.) also fall in this heading provided they are flat. Tarpaulins should not be …