WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
59.06 Rubberised textile fabrics, other than those of heading 59.02. 5906.10 - Adhesive tape of a width not exceeding 20 cm - Other : 5906.91 - - Knitted or crocheted This heading covers : (A) Textile fabrics impregnated, coated, covered or laminated with rubber, including dipped fabrics (other than those of heading 59.02), of a weight : (1) not exceeding 1,500 g M , irrespective of the proportions of textile and rubber; or (2) if exceeding 1,500 g / d , containing more than 50 % by weight of textile material. These rubberised fabrics are used principally for the manufacture of waterproof apparel, special radiation protection gannents, pneumatic articles, camping equipment, sanitary goods, etc. Certain upholstery fabrics, lightly coated on one side with rubber latex, are not necessarily waterproof but nevertheless remain in this heading. These fabrics should not be confbsed with fabrics assembled in layers with rubber adhesives, such as those used for coachwork or for footwear. A cross-section of these latter fabrics shows no thickness of rubber and they normally fall in Chapters 50 to 55. (B) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04. (C) Weftless fabrics composed of parallel textile yarns agglomerated by &umming or calendering with rubber, irrespechve of their weight per square metre. These products are used for the manufacture of tyres, rubber tubes, transmission or conveyor belts or belting, etc. & (ID) Adhesive tape, includin electrical insulating ta e, in which the backing is of textile fabric, whether or not previous y rubberised, and the a esive of rubber. f The heading excludes : (a) Adhesive ta es impregnated or coated with pharmaceutical substances or put u in forms or packings for retail sa e for med~cal,surgical, dental or veterinary purposes (heading 30. 5). P B (b) Rubberised fabrics of the kind.described in ara aph A (2) above but containing not more than 50 % by weight of textile matenal (heading &.~&r 40681. (c) Plates, sheets and strip of textile fabric combined with cellular rubber, in which the textile fabric is present merely as remforcernent (heading 40.08). As regards criteria for dlstin islung between tory Note to these products and similar products of heading 59.06, see Item (A) of the Exp heading 40.08. L (d) Conveyor or transmission belts and belting, generally consistin of a carcass composed of several plies of textile fabric (whether or not mbbensed) covered with wfcanised rubber (bending 40.10). (e) Carpets, linoleum and other floor coverings backed with rubber to ensure greater flexibility and adhesion to the floor (Chapter 57 or heading 59.04 as the case may be). ( f ) Quilted textile products of heading 58.11. (g) Textile fabrics (whether or not felt-lined) consistin of several layers of fabric assembled with rubber and vulcanised under pressure, of the kind usecf for the manufacture of card clothin , printing blankets or other similar articles of a kind used for technical purposes, including narrow faErica made of velvet impregnated with rubber, for covering weaving spindles (weaving beams), of heading 59.1 1. (h) Rubberised fabrics made up as described in Part (11) of the General Explanatory Note to Section XI (generally Chapters 61 to 63).
Notes. 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; (b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like); (c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading; (d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances; (e) Wood veneered on a backing of textile fabrics (heading 44.08); (f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05); (g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or (h) Metal foil on a backing of textile fabrics (generally Section XIV or XV). 7.- Heading 59.10 does not apply to : (a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or (b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 40.10). 8.- Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI : (a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 59.08 to 59.10), the following only : (i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); (ii) Bolting cloth; (iii) Filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair; (iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes; (v) Textile fabrics reinforced with metal, of a kind used for technical purposes; (vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials; (b) Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper- making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).