The sets of this heading are used for needlework, rug-making, etc.
They must comprise at least a piece of woven fabric (for example, canvas, whether or not printed with the design to be executed) and yarn, whether or not cut to length (embroidery yarn, yarn for rug pile, etc.). They may also include accessories such as needles and hooks.
The woven fabric may be in any form and even be made up as, for example, in the case of hemmed canvas used in the manufacture of needleworked tapestries; it should be noted, however, that the woven fabric should nevertheless retain the character of a raw material with regard to the work to be carried out and should never constitute an article in a state suitable for use without any further finishing, such as, for example, a hemmed table cloth to be embellished with a few embroidered designs.
It should be noted that in order to be classified in this heading the sets must be presented in packings for retail sale.
The heading does not include sets comprising woven fabric, whether or not cut to shape, for making up garments; these are classified in their appropriate headings.
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