Textile fabrics (Cutting up of…) Problem statement: Where do we classify the (usually outsourced) cutting up of textile fabrics? Units receive from the principal on a subcontracting basis textile fabrics fur cutting up, by using automats, such as laser equipment. The aim is to optimise the various parts to be cut and to minimise the scraps. All they do is to cut up the fabrics supplied by the principal and to return the cut up parts to the principal. Historically this activity is carried out by the manufacturer of the apparel and this outsourced part of the manufacturing process is a part of the manufacture of wearing apparel in division 14. Within division 14 and group 14.1 it could be any of the classes 14.12 to 14.19, depending on the type of wearing apparel ultimately to be produced from those cut up fabrics, but the subcontractor normally does not have information on the final use of the textile parts. Solution: As the majority of the clothing covered in classes 14.12 to 14.19 would be in class 14.13 (manufacture of other outerwear) the outsourced cutting up of textile fabrics should subsequently also be classified to class 14.13. The inclusions to class 14.13 also mention "manufacture of parts of the products listed". Decision date: 03.12.2008