&&The goods are printed assembled books of upholstery fabric swatch samples. They are used to advertise the fabric offered, provide printed product information, and to demonstrate the colour choices and texture of the fabric.&&&&The back cover and the binding or spine of the book, which also covers a small portion of the top front of the book, are made of paperboard. The paperboard cover on the front has the company name, material pattern name “REMIX,” and the description “upholstery” printed on it. The back has the material description and specifications printed on it, including content, backing content, abrasion, pilling, weight, width, roll size, and cleaning instructions. The front of the book is covered with a clear/transparent vinyl sheet. A cord handle is attached to the top.&&&&The book holds 16 different colours of upholstery fabric swatches of woven 100% polyester with 100% styrene butane rubber backing. The swatches have been bonded to a paper backing with an open centre. A cover stitch in transparent thread has been sewn on the outside border of each swatch. The pattern name “REMIX”, and colour name and code are printed on the paper backing with the selvage direction.&&&&

&&The goods are composed of printed paperboard and fabric. The printed paperboard provides technical data and the fabric samples provide accurate colour and tactile representation.&&&&Although the cover is 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 and Explanatory Notes for heading 49.11, goods devoted essentially to advertising 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 have been “assembled by sewing, gumming or otherwise”. Heading 63.07 covers “other made up articles, including dress patterns”. The Explanatory Note to the heading state 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).&&