Car seat cover, photo see attachment, - in the dimensions of according to application: about 121 cm x 36 cm (L x W), - with a front of monochrome, one side (inside) with plastic (no cell plastic) covered fabrics of position 5903 according to the application 100% polyester (man-made fibers); in the area of the "seat" with sewn-on, semicircular blanks made of knitted-reinforced cellular plastics (meter goods of Chapter 39), - with a back of the aforementioned by the meter of Chapter 39, - on the sides of the "seat" in addition with two sewn, semicircular, three-layered blanks with outer layers of the abovementioned wovens of heading 5903 and an intermediate layer of non-wovens, - with several inlaid foam plastic upholstery (surface products of Chapter 39), - provided with a sewn webbing of textile fabrics at the upper edge, provided with a Buckle closure is made of plastic, - provided with two elliptical recesses, - edged at the edges with fabric strips, - assembled by sewing, - is also placed as a support on a car seat; does not therefore constitute part of a car seat and is not covered by the product code of heading 9401, - does not constitute a container under heading 4202, since the goods are not mentioned in the wording of the wording or similar to one of the containers mentioned there Type of goods No article 9404, similar to bedding, in terms of importance in terms of use, appearance and size is equivalent to plastics and articles of textile materials; the goods must therefore be classified in the nomenclature last mentioned by the equally eligible positions (3926/6304). "Other furnishing articles (car seat cover), of textile materials, not into articles of heading 9404, of woven fabrics, of synthetic fibers of man-made fibers"
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[1][1]. DEBTI3318/19-1#624977