A WOVEN MATTRESS PROTECTOR; DESIGNED TO FIT OVER THE MATTRESS WITH ELASTICATION AROUND THE EDGES AND VELCRO STRAPS DESIGNED TO BE FITTED OVER A MATTRESS; THE UPPER LAYER IS MADE FROM A URETHANE COATED NYLON MATERIAL; QUILTED WITH A THIN LAYER OF WADDING IN THE MIDDLE AND A WOVEN BACKING.

GENERAL INTERPRETATIVE RULES 1 AND 6; THE TEXT OF CODES 6302 AND 6302 32 90 90; THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 6302