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of <h1>New Circular Clarifies Tarpaulin Classification: Visible Coating Determines Tariff Heading 59.06 or Chapter 52.</h1> The circular addresses the classification of tarpaulin and processed waterproof canvas cloth under the Central Excise Tariff. It clarifies that if a visible layer forms on the fabric, it should be classified under heading 59.06. If no visible layer forms, it should be classified under Chapter 52. The criteria for visible layer formation are based on Chapter Note 5(a) of Chapter 59, which excludes fabrics where the coating is not visible to the naked eye. The circular advises that classification should consider the visibility of coating and recommends testing by the Deputy Chief Chemist if necessary.
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