Explanatory notes
… stitch, etc. * * * Tapestries are used mainly for furnishing purposes, as wall coverings or for upholstering … bordered, lined, etc., but if made up into articles such as evening handbags, cushions, slippers, etc., they are, of … . The heading also excludes : (a) Kelem, Schumacks, Karamanie and similar rugs ( heading 57.02 ). (b) Sets …