CBP applies the rule that the coating or impregnation must be visible to the naked eye — a barely perceptible finish does not suffice. If the coating is clearly visible and changes the character of the fabric surface (e.g., a PVC or polyurethane layer on a rain jacket), classification under 6210 is appropriate. A laboratory analysis of the fabric may be required for borderline cases.

Yes — garments made entirely from nonwoven fabrics, including disposable protective coveralls, fall under subheading 621010 regardless of the garment's gender designation or end use. The nonwoven substrate is the controlling factor, not the garment's function or the wearer's gender.