A finished tarpaulin ready for use classifies under 6306 regardless of whether its fabric is coated, because the heading covers the made-up article. Coated fabric sold by the roll before being made up would fall in the chapter covering coated or impregnated textile fabrics. The distinction is whether the article is a finished, made-up good.

Ground sheets and similar protective camping covers made of textile materials generally fall under 630690 as camping goods not elsewhere specified. Sleeping bags, however, have their own dedicated heading in the same chapter on made-up textile articles, so they are excluded from 6306.