Coated fabrics classification hinges on a continuous adherent polymer film creating an impervious surface for tariff treatment.

Classification of fusible interlining cloth depends on whether the plastic forms a continuous, firmly adherent film on the fabric surface producing an impervious surface; fabrics whose impregnation or coating cannot be seen with the naked eye are excluded from Heading 59.03. Visual inspection and, if necessary, chemical examination should determine whether the coating is continuous, adherent and renders the fabric impervious, with wholly coated fabrics on both sides falling outside Heading 59.03 into the plastics chapter and partially coated or designed fabrics likewise excluded.

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