… Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. …
Explanatory notes
… 42.01 ‑ Saddlery and harness for any animal (including traces, … include, inter alia , saddles and harness (including reins, bridles and traces) for saddle, draught and pack animals, … ( headings 39.26 , 42.05 , 63.07 , etc.). (c) Whips, riding‑crops or other articles of heading 66.02 . …