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The heading covers bobbins, tubes, spools, cops, cones and similar supports for winding yarn or wire, whether for industrial use or for retail sale. It also covers cylindrical cores (open ended or closed) of the kind used for winding cloth, paper or other material.

These goods may be made of paperboard, of rolled paper sheets, or of pressed or moulded pulp (see penultimate paragraph of the General Explanatory Note to this Chapter). They are sometimes perforated. They may be glued, impregnated or coated with plastics, etc., but such articles which have the character of goods of laminated plastics are excluded (Chapter 39).
The bobbins, tubes, spools, etc., may have reinforcements or fittings, at one or both ends, of wood, metal, or other materials.
The heading excludes flat supports of various shapes used for similar purposes (heading 48.23).
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