Classification follows the essential character test and the chapter notes. If the textile component is visible to the naked eye on both faces, or if the textile gives the article its essential character, it typically remains in Chapter 58 or 59. If the plastic completely obscures the textile and dominates the article's character, Chapter 39 may apply. Note 2 to Chapter 59 provides the controlling guidance, and borderline cases often warrant a binding ruling.

Yes, but only at the boundary with other chapters, not within 5903 itself. Whether the plastic penetrates the fabric (impregnation) or sits on the surface (coating or lamination) can affect whether the article is a textile product or a plastic article. Within 5903, the subheading split is determined solely by the type of plastic—PVC, polyurethane, or other—not by the application method.