FABRIC USED IN UPHOLSTERY FOR SOFAS. WOVEN CUT CORDUROY. MADE FROM POLYESTER AND NYLON. THE CORDUROY IS CONSIDERED TO BE THE ESSENTIAL CHARACTER OF THE FABRIC. BEIGE IN COLOUR. SAMPLE PROVIDED SHOWS DIFFERENT SHADES IN COLOUR. THE COATING IS NOT CONSIDERED TO BE VISIBLE TO THE NAKED EYE BEING AS THE WEAVE OF THE FABRIC IS STILL VISIBLE.

CLASSIFICATION HAS BEEN DETERMNED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 5801: WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER THAN FABRICS OF HEADING 5802 OR 5806. GIR 3(B) HAS BEEN USED AS THE CORDUROY FABRIC IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 580132: OF MAN MADE FIBRES, CUT CORDUROY. ALSO CLASSIFIED IN ACCORDANCE WITH: SECTION XI SUBHEADING NOTE 2(B). NOTE 5(A) TO CHAPTER 59 REFERS. HSEN TO HEADING 5801 REFERS.