The coating, impregnation, or lamination must be visible to the naked eye or detectable by touch and must be applied to the outer surface or throughout the fabric. A garment with only a minor water-repellent finish that does not visibly alter the textile surface typically remains in the standard garment headings. When the treatment is borderline, laboratory analysis and a binding ruling from CBP are advisable.

If the waterproof membrane is laminated to the knit fabric such that the fabric is 'covered' within the meaning of heading 6113, the garment classifies here rather than under the general outerwear headings. The key is whether the lamination is integral to the fabric construction. A loose lining that is not bonded to the knit shell does not trigger 6113.