Tarpaulin classification depends on a visible uniform coating; absent it, treat the material as waterproof fabric for tariff purposes. Classification of tarpaulin and wax coated canvas depends on the presence of a visible layer-a uniform coating visible to the naked eye distinct from mere residues; if no visible layer exists and the base is cotton, the goods are prima facie classifiable as waterproof fabric. Samples may be tested by the Deputy Chief Chemist and classification should be decided on the facts of each case, with Explanatory Notes not prevailing over chapter or section entries.
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Tarpaulin classification depends on a visible uniform coating; absent it, treat the material as waterproof fabric for tariff purposes.
Classification of tarpaulin and wax coated canvas depends on the presence of a visible layer-a uniform coating visible to the naked eye distinct from mere residues; if no visible layer exists and the base is cotton, the goods are prima facie classifiable as waterproof fabric. Samples may be tested by the Deputy Chief Chemist and classification should be decided on the facts of each case, with Explanatory Notes not prevailing over chapter or section entries.
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