FABRIC USED IN UPHOLSTERY FOR SOFAS. A TRILAMINATE FABRIC OF POLYESTER MAN MADE TEXTILE FIBRES CONSISTING OF A TOP LAYER OF KNITTED BLACK SUEDE PILE FABRIC (WITH AN EMBOSSED DESIGN), BONDED TO A MIDDLE LAYER OF BLACK KNITTED TEXTILE FABRIC AND A THIRD LAYER OF NONWOVEN GREY TEXTILE FABRIC. THE BONDING CANNOT BE SEEN IN THE CROSS SECTION OF THE SAMPLE PROVIDED. SAMPLE PROVIDED SHOWS A DIFFERENCE IN THE SHADE OF COLOUR BETWEEN THE TOP PART AND THE BOTTOM PART. THE COATING IS NOT CONSIDERED TO BE VISIBLE TO THE NAKED EYE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6001: KNITTED OR CROCHETED FABRICS. GIR 3(B) HAS BEEN USED AS THE EMBOSSED MICRO SUEDE PILE FABRIC IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 600192: OF MAN MADE FIBRES. ALSO CLASSIFIED IN ACCORDANCE WITH: SECTION XI SUBHEADING NOTE 2(B)(B) NOTE 5(A) TO CHAPTER 59 REFERS. HSEN TO HEADING 6001 REFERS.