Fabric Backing and Finishing Using COM (Customer’s Own Materials) Most fabrics need to be reinforced or strengthened in order to be durable enough for use in upholstery. A knit backing or paper backing finish can be applied to any fabric, giving it the added strength and resiliency it needs to withstand the normal use and abuse that furniture receives. Fabric Backing for Upholstery Interior designers are often tasked with matching a client’s favorite print, curtains, drapes,