Not an expert... but...
The IFCMATERIALLAYERSET is assigned to the IFCSLABTYPE.
The IFCMATERIALLAYERSET is assigned to IFCMATERIALLAYERSETUSAGE
IFCMATERIALLAYERSETUSAGE is assigned to IFCSLAB
This is output from BB's demo library....
#63=IFCRELASSOCIATESMATERIAL('3WSlLxuwH3Sfsul8DwR0LU',$,$,$,(#62),#66);
/*#62=IFCSLABTYPE('0OWxf_nd97uvH$Sr4QbAVW',$,'DEMO150',$,$,$,$,$,$,$);*/
/*#66=IFCMATERIALLAYERSET((#65),$,$);*/
/*#65=IFCMATERIALLAYER(#64,0.2,$,$,$,$,$);*/
/*#64=IFCMATERIAL('Unknown',$,$);*/
#69=IFCRELDEFINESBYTYPE('3_M2mlner70e8MuV67bELe',$,$,$,(#67),#62);
/*#67=IFCSLAB('1WC$r91LfEmBg1ASSVBC8$',$,'Slab',$,$,#76,#83,$,.NOTDEFINED.);*/
/*#76=IFCLOCALPLACEMENT(#61,#75);*/
/*#61=IFCLOCALPLACEMENT(#55,#60);*/
/*#55=IFCLOCALPLACEMENT(#49,#54);*/
/*#49=IFCLOCALPLACEMENT($,#48);*/
/*#48=IFCAXIS2PLACEMENT3D(#45,#46,#47);*/
/*#45=IFCCARTESIANPOINT((0.,0.,0.));*/
/*#46=IFCDIRECTION((0.,0.,1.));*/
/*#47=IFCDIRECTION((1.,0.,0.));*/
/*#54=IFCAXIS2PLACEMENT3D(#51,#52,#53);*/
/*#51=IFCCARTESIANPOINT((0.,0.,0.));*/
/*#52=IFCDIRECTION((0.,0.,1.));*/
/*#53=IFCDIRECTION((1.,0.,0.));*/
/*#60=IFCAXIS2PLACEMENT3D(#57,#58,#59);*/
/*#57=IFCCARTESIANPOINT((0.,0.,0.));*/
/*#58=IFCDIRECTION((0.,0.,1.));*/
/*#59=IFCDIRECTION((1.,0.,0.));*/
/*#75=IFCAXIS2PLACEMENT3D(#72,#73,#74);*/
/*#72=IFCCARTESIANPOINT((1.,1.,-0.200000002980232));*/
/*#73=IFCDIRECTION((0.,0.,1.));*/
/*#74=IFCDIRECTION((1.,0.,0.));*/
/*#83=IFCPRODUCTDEFINITIONSHAPE($,$,(#82));*/
/*#82=IFCSHAPEREPRESENTATION(#15,'Body','SweptSolid',(#81));*/
/*#15=IFCGEOMETRICREPRESENTATIONSUBCONTEXT('Body','Model',*,*,*,*,#14,$,.MODEL_VIEW.,$);*/
/*#14=IFCGEOMETRICREPRESENTATIONCONTEXT($,'Model',3,1.E-05,#13,$);*/
/*#13=IFCAXIS2PLACEMENT3D(#10,#11,#12);*/
/*#10=IFCCARTESIANPOINT((0.,0.,0.));*/
/*#11=IFCDIRECTION((0.,0.,1.));*/
/*#12=IFCDIRECTION((1.,0.,0.));*/
/*#81=IFCEXTRUDEDAREASOLID(#80,$,#79,0.2);*/
/*#80=IFCARBITRARYCLOSEDPROFILEDEF(.AREA.,$,#78);*/
/*#78=IFCINDEXEDPOLYCURVE(#77,$,$);*/
/*#77=IFCCARTESIANPOINTLIST3D(((0.,0.),(1.,0.),(1.,1.),(0.,1.),(0.,0.)));*/
/*#79=IFCDIRECTION((0.,0.,1.));*/
/*#62=IFCSLABTYPE('0OWxf_nd97uvH$Sr4QbAVW',$,'DEMO150',$,$,$,$,$,$,$);*/
#71=IFCRELASSOCIATESMATERIAL('0ELwhNK7XBz9y7BE6Zg6i2',$,$,$,(#67),#70);
/*#67=IFCSLAB('1WC$r91LfEmBg1ASSVBC8$',$,'Slab',$,$,#76,#83,$,.NOTDEFINED.);*/
/*#76=IFCLOCALPLACEMENT(#61,#75);*/
/*#61=IFCLOCALPLACEMENT(#55,#60);*/
/*#55=IFCLOCALPLACEMENT(#49,#54);*/
/*#49=IFCLOCALPLACEMENT($,#48);*/
/*#48=IFCAXIS2PLACEMENT3D(#45,#46,#47);*/
/*#45=IFCCARTESIANPOINT((0.,0.,0.));*/
/*#46=IFCDIRECTION((0.,0.,1.));*/
/*#47=IFCDIRECTION((1.,0.,0.));*/
/*#54=IFCAXIS2PLACEMENT3D(#51,#52,#53);*/
/*#51=IFCCARTESIANPOINT((0.,0.,0.));*/
/*#52=IFCDIRECTION((0.,0.,1.));*/
/*#53=IFCDIRECTION((1.,0.,0.));*/
/*#60=IFCAXIS2PLACEMENT3D(#57,#58,#59);*/
/*#57=IFCCARTESIANPOINT((0.,0.,0.));*/
/*#58=IFCDIRECTION((0.,0.,1.));*/
/*#59=IFCDIRECTION((1.,0.,0.));*/
/*#75=IFCAXIS2PLACEMENT3D(#72,#73,#74);*/
/*#72=IFCCARTESIANPOINT((1.,1.,-0.200000002980232));*/
/*#73=IFCDIRECTION((0.,0.,1.));*/
/*#74=IFCDIRECTION((1.,0.,0.));*/
/*#83=IFCPRODUCTDEFINITIONSHAPE($,$,(#82));*/
/*#82=IFCSHAPEREPRESENTATION(#15,'Body','SweptSolid',(#81));*/
/*#15=IFCGEOMETRICREPRESENTATIONSUBCONTEXT('Body','Model',*,*,*,*,#14,$,.MODEL_VIEW.,$);*/
/*#14=IFCGEOMETRICREPRESENTATIONCONTEXT($,'Model',3,1.E-05,#13,$);*/
/*#13=IFCAXIS2PLACEMENT3D(#10,#11,#12);*/
/*#10=IFCCARTESIANPOINT((0.,0.,0.));*/
/*#11=IFCDIRECTION((0.,0.,1.));*/
/*#12=IFCDIRECTION((1.,0.,0.));*/
/*#81=IFCEXTRUDEDAREASOLID(#80,$,#79,0.2);*/
/*#80=IFCARBITRARYCLOSEDPROFILEDEF(.AREA.,$,#78);*/
/*#78=IFCINDEXEDPOLYCURVE(#77,$,$);*/
/*#77=IFCCARTESIANPOINTLIST3D(((0.,0.),(1.,0.),(1.,1.),(0.,1.),(0.,0.)));*/
/*#79=IFCDIRECTION((0.,0.,1.));*/
/*#70=IFCMATERIALLAYERSETUSAGE(#66,.AXIS3.,.POSITIVE.,0.,$);*/
/*#66=IFCMATERIALLAYERSET((#65),$,$);*/
/*#65=IFCMATERIALLAYER(#64,0.2,$,$,$,$,$);*/
/*#64=IFCMATERIAL('Unknown',$,$);*/