Impregnated textile classification: resin treated cotton fabrics marketed as prepregs are excisable when fit for industrial moulding. Resin treated cotton fabrics that are partially cured or otherwise conditioned to extend shelf life and to be sold for later moulding function as prepregs and, when marketed or stored for industrial moulding uses, are excisable. By contrast, unmarketable intermediates with very short shelf life remain non excisable; factual evidence of treatment, marketability and intended industrial use should be examined in each case, and chemical testing may be obtained where necessary.