imported by Industrial IRC holder VAT compliant

59.03 - Textile fabrics im re nated, coated, covered or laminated with plastics, other than R d those of heading 5 5903.10 - With poly(viny1 chloride) 5903.20 5903.90 - With polyurethane - Other This heading covers textile fabrics which have been impregnated, coated, covered or laminated with plastics (e.g., poly(viny1 chloride)). Such products are classified here whatever their weight per mZand whatever the nature of the plastic component (compact or cellular), provided : (1) That, in the case of impre ated, coated or covered fabrics, the impregnation, coating or r covering can be seen w t h t e naked eye otherwise than by a resulting change in colour. Textile fabrics in which the irn regnation, coating or covering cannot be seen with the naked eye or can be seen only b reason o a resulting change in colour usually fall in Chapters 50 to 55, 58 or 60. Examples orsuch fabrics are those impregnated with substances designed solely to render them crease-proof, moth-proof, unshrinkable or waterproof (e. waterproof abardines and poplins). Textile fabrics partially coated or artiall covered wikplastics and earing designs resulting fiom these treatments are also classigd in d b q t e r s 50 to 5 5 5 8 or 60. P % (2) That the products are not rigid, i.e., they can, without fracturin ,be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 and 30 "C. '8 (3) That the textile fabric is not completely embedded in, nor coated or covered on both sides with, plastics. Products not meeting the re uirements of sub ara aph (2) or (3) above usually fall in Chapter 39. However, textile fabnc coate8or covered on bo si es with lastics where the matin or covering cannot be seen with the naked eye, or can be seen only by reason resulting change in cofour, usually falls in Cha ters 50 to 55, 58 or 60. Except in the case of textile products of heading 58.11, textile fabrics co,mfined with plates, sheets or s@ of cellular plastics, where the textile fabric is resent merely for re~nfnring u oses, are also classlf!ed in Chapter 39 (see the General Explanatory ote to Chapter 39, part entitlaa" a)lsstics and textile combinations ", penultimate paragraph). % f era rP The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastics showing m cross-section, generally fall in Chapters 50 to 55. In many of the textile fabrics classified here, the plastic material, usually coloured, forms a surface la er which may be smooth or be embossed to simulate, e.g., the grain of leather (" leatherc 0th "). f This heading also covers dipped fabrics (other than those improve the11 adhesion to rubber, and textile fabrics visible articles of thermoplastic material and are capable of materiaYs on the application of heat and pressure. This headin also includes textile fabrics made from yarn, strip or the like, impregnated, coated, covered or s eathed with plastics, of heading 56.04. % The fabrics of this heading are used for a variety of purposes including furnishing materials, the manufacture of handbags and travel goods, garments, slippers, toys, etc., in book binding, as adhesive tapes, in the manufacture of electrical equipment, etc. The heading also excludes : (a) Quilted textile products of heading 58.11. (b) Textile fabrics coated or covered with plastics for use as floor coverings (heading 59.04). (c) Textile fabrics, impregnated or coated, having the character of wall coverings (heading 59.05). (d) Textile fabrics impre ted, coated, covered or laminated with plastics made up as described in Part (11) of the ~eneraf%planatory~ o t toe Section XI.