WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
59.01 Textile fabrics coated with m or amylaceous substances, of a kind used for the outer covers of books or the%e; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. 5901.10 - Textile fabrics coated with gum or amylaceous substances, of a kind used for 5901.90 - Other the outer covers of books or the like (1) Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like. These are' generally plain weave woven fabrics, usually of cotton, linen or man-made fibres, heavlly coated with gum or arnylaceous substances (e.g., starch), of a kind used in the manufacture of book outer covers, boxes, spectacle or cutlery cases, h i f e sheaths, etc. They ma be unbleached, bleached, dyed or rinted and the surface is oRen goffered, pleated, s agreened (given a rough surface), em ossed or otherwise worked. K !i Fabrics for similar uses, impregnated or coated with plastics (e-g., imitation leathers) are excluded (heading 59.03). (2) Tracing cloth. Tracing cloths are fine close woven fabrics, usually of cotton or linen, which have been treated (e-g., with a solution of natural resin) so as to be smooth surfaced and more or less transparent and suitable for tracing by architects, draughtsmen, etc. (3) Prepared painting canvas. Pre ared painting canvas, usually of linen, hemp or cotton, sized and then coated on one sur ace with a mixture of linseed oil with other substances (e.g., zinc oxide .It is usually in ieces of a size suitable for use stretched on frames, but remains classi led here even if acked with wood or cardboard. f (4) Buckram and similar stiffened textile fabrics of a kind used for hat foundations. These are stiffened textile fabrics made by impre ating lightweight open textile fabrics with adhesives and fillers (e.g., with h e or amy aceous substances mxed with kaolin). Certain varieties of buckram or simi ar fabrics are made b pastin together two such stiffened fabrics. These fabrics are used mainly in the manu acture o the hat foundations of heading 65.07. f !P f' e Fabrics for similar uses, impregnated or coated with plastics, are excluded (heading 59.03). The heading does not cover the products described in described in Part (11) of the General Explanatory Note (2) and (4) above when made up as - 59.02 q r e cord fabric of high tenacity yam of nylon or other polyamides, polyesters or wscose rayon. 5902.10 - Of nylon or other polyarnides 5902.20 - Of polyesters - Other 5902.90 This heading covers tyre cord fabric, whether or not dipped or impregnated with rubber or plastics. These fabrics are used in the manufacture of tyres and consist of a warp of parallel filament yarns, held in place, at specific distances, by weft yarns. The warp always consists of high tenacity yarns of nylon or other polyamides, polyesters or viscose rayon, while the weft, widely-spaced and intended solely to hold the warp in place, may consist of other yarns. For the description of high tenacity yarn, see Note 6 to Section XI. The heading does not cover other woven fabrics used in the manufacture of tyres nor fabrics of yams which do not meet the specification of Note 6 to Section XI (Chapter 54 or heading 59.03 or 59.06, as the case may be).
1.- Except where the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06. 2.- Heading 59.03 applies to : (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than : (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually Chapter 39); (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39); (4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60); (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or (6) Textile products of heading 58.11; (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04. 3.- For the purposes of heading 59.03, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section. 4.- For the purposes of heading 59.05, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting). This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07). 5.- For the purposes of heading 59.06, the expression “rubberised textile fabrics” means : (a) Textile fabrics impregnated, coated, covered or laminated with rubber, (i) Weighing not more than 1,500 g/m2; or (ii) Weighing more than 1,500 g/m2 and containing more than 50 % by weight of textile material; (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; and (c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre. This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 58.11. 6.- Heading 59.07 does not apply to : (a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;