A TRILAMINATE FABRIC USED FOR THE MANUFACTURE OF CAR HOODS FOR CONVERTIBLES. WITH AN INNER LAYER OF 93% PVC/7% LATEX, WHICH IS DEEMED TO BE VISIBLE TO THE NAKED EYE. THIS LAYER IS SANDWICHED BETWEEN TWO WOVEN FABRICS, ONE OF POLYESTER AND ONE OF ACRYLIC.

GIR 1 TERMS OF HEADING 5903 INCLUDES TEXTILE FABRICS, COATED COVERED OR LAMINATED WITH PLASTICS. GIR 6 TERMS OF ONE DASH SUB-HEADING 590310 - WITH POLY(VINYL CHLORIDE). CN CODE 59031090 - COATED, COVERED OR LAMINATED. TARIC CODE 5903109090 - OTHER. HSENS TO 5903 REFER. ECJ JUDGEMENT CASE 317/81 REFERS.