Explanatory notes
… appliances, instruments or apparatus of Chapter 90. This heading covers all parts and accessories for machines, … rubber gaskets, washers and the like) ( heading 40.16 ), of leather or of composition leather (e.g., leather diaphragms … 90 or of Chapter 84 , 85 or 91 ( other than the residual headings 84.87, 85.48 or 90.33). It therefore follows that …