&&The goods are printed fabric sample catalogue cards/inserts. These cards are 3-hole punched to enable them to be placed into catalogue binders. They advertise the fabric offered, provide printed product information, illustrate specific colour choices, and allow the client to experience the texture of the fabrics.&&&&The cards are made of paperboard and are printed on both sides.&&&&The front of the TopGun® card has 20 sample fabric swatches with pinked edges of various colours bonded to it. Colour number and names are printed under each fabric sample. The exporter's logo appears on the front and back of the card, and technical data and fabric descriptions are printed on the back.&&&&The Journey® sample card has fabric swatches sandwiched between two pieces of paperboard with cut out rectangles on the front of the card to enable the fabric to be seen and touched. Each fabric sample has a colour number and name printed under it. The exporter's logo appears on the front and back of the card. Specifications are printed on the back.&&&&The fabric samples on both cards are made of 100% woven polyester and are coated with acrylic not visible to the naked eye. The TopGun® fabric samples are coated on both sides, whereas the Journey® fabric samples are coated on the backings.&&&&&&

&&The goods are composed of printed paperboard and fabric. The printed paperboard provides technical data and the fabric samples provide accurate color and tactile representation.&&&&Although the goods are made of paperboard, Note 12 to Chapter 48 states that articles of paperboard that are printed with motifs, characters, or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. As per Note 5 to Chapter 49 Note 5 and the Explanatory Notes for heading 49.11, advertising matter such as trade catalogues are to be classified in this heading. The printed paperboard falls in heading 49.11.&&&&The fabric portion of the goods in question meet the requirements of being made up under Note 7(f) to Section XI, as the goods are “assembled by sewing, gumming or otherwise”. Heading 63.07 covers “other made up articles, including dress patterns”. The Explanatory Note to the heading states that made up articles of any textile material are included here, if they are not more specifically described in other headings of Section XI or elsewhere in the Nomenclature. The fabric swatches meet the terms of heading 63.07.&&&&The goods are prima facie classifiable under both headings 49.11 and 63.07. Neither heading provides the most specific description of the goods. The printed information and the sample fabric swatches are of equal importance as both are necessary for the client's decision-making process. Thus, neither component provides the essential character of the goods. As such, when the essential character cannot be determined, the goods shall be classified in the heading which occurs last in numerical order among those which equally merit consideration, in accordance with General Interpretative Rule (GIR) 3(c).&&