… up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered …
Explanatory notes
… glycerin soaps, shaving soaps, medicated soaps and certain disinfectant or abrasive soaps, as described below. (a) … etc., substances. These soaps should not be confused with disinfecting preparations of heading 38.08 containing the …