The product is a cover to be used on a car booster seat for children aged 4 - 11 years. The cover is manufactured in China and will be put onto the car booster seat in Northern Ireland, the seat itself is injection molded and will be manufactured in Northern Ireland. The cover is attached by Velcro to the seat which can be seen in the image included The cover is made of polyester

Classification has been determined in accordance with the following:- General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 6304 - Other furnishing articles, excluding those of heading 9404 GIR 6 has been used to classify the goods to subheading level 630401 – Other than elsewhere specified; Knitted or crocheted HSEN to 6304