WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
59.07 - Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. (I) TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR COVERED This group covers textile fabrics (excluding those of headings 59.01 to 59.06), which have been im regnated, coated or covered, provided the impre ation, coating or coverin can be seen wi the naked eye; for that purpose, no account shod be taken of any resulting c ange of colour. r tg f Textile fabrics in which the impregnation, coating or covering cannot be seen or can be seen only by reason of a resultin change in colour, and fabncs finished with normal dressings having a baas of amylaceous or simi at- substances, are excluded see Note 5 to this Chapter); these usually fall in Chapters 50 to 55,58 or 60. Exam les of these exc uded fabrics are those impregnated with size, starch or similar dressings (e.g., or4an ies, muslin), or with substances designed solely to render them crease-proof, moth-proof, unshnnkable or waterproof (e.g., waterproof gabardines or poplins). f \ a The fabrics covered here include : (A) Fabrics coated with tar, bitumen or similar products, of a kind used for making tarpaulins or packing cloths. (B) Fabrics coated with wax. (C) Fine fabrics coated or im re ated with a preparation based on natural resin and camphor or rendered impermeab e $"y impregnation or coating with oil (sometimes known as " taffetas cir6s "). P (D) Other textile fabrics coated or impregnated with oil or preparations with a basis of drying oil. This group covers oilcloth which is a fabric, usually of cotton or linen, coated on one or both sides with a paste essentially composed of oxidised linseed oil, fillers and colouring matter. It also includes packing cloths, stron coarse fabrics of hemp, jute, cotton, linen, or man-made fibres made waterproof by a eavy coating based on a mixture of drylng oil and lamp black. % (E) Fabrics coated with silicates to render them noninflammable (e.g., for fire-proof screens). ) Fabrics completely coated with a uniform coloured layer of paint or metallic powder. (G) Fabric, the surface of which is coated with glue (rubber glue or other), plastics, rubber or other materials and sprinkled with a fine layer of other material such as : (1) Textile flock or dust to produce imitation sukdes. (Fabrics produced in a similar manner with longer textile fibres are excluded if they have the character of artificial fur of heading 43.04). Fabrics covered with textile flock or dust to produce imitation pile (for example, corduroy) remain classified in this heading. (2) Powdered cork (e-g., for wall coverings). (3) Powder or small granules of glass (e.g., '"crospheres " for cinematograph screens). (4) Powdered mica. (H) Fabrics impregnated with a mastic based on petroleum jelly or with other mastics, used to seal glazing, to waterproof roofing, repair guttering, etc. The heading does not cover patterned fabrics with a design produced by painting or coating (e.g., with textile dust - see Chapter Note 5) (generally beading 59.05 or Chapters 50 to 55,58 or 60). The heading also excludes : (a) Oil silk and other similar oiled fabrics put up in forms or packings for retail sale for medical, surgical or veterinary purposes; medicated plasters and dressings; plaster-coated fracture bandages put up in forms or packutgs for retail sale (heading 30.05). (b) Sensitised textile fabrics (headings 37.01 to 37.04). (c) Wood veneered onto a backing of textile fabric (heading 44.08). (d) Impregnated, coated or covered fabrics made up as described in Part (11) of the General Explanatory Note to Section XI. (e) Prepared painting canvas (heading 59.01). (f) Linoleum and other products of heading 59.04. (g) Natural or artificial abrasive powder or grain, on a backing of textile fabric (heading 68.05). (h) Roofing boards consistin of a substrate of textile fabric corn letely enveloped in, or covered on both sides by, a layer of asp& or similar material (heading 68.08. (ij) Metal foil on a backing of textile fabric (generally Section XVI or XV). (11) PAINTED CANVAS BEING THEATRICAL SCENERY, STUDIO BACK-CLOTHS OR THE LIKE This group covers sheets of canvas or similar textile material painted with interior or exterior scenes or with decorative effects, of a lund used as scenery m theatres or as back-cloths in portrait or cinema studios, etc. These may be cut to shape, m rolls or mounted on wooden or metal frames.
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;