This heading is specifically for fabrics treated with substances other than rubber or plastics—such as wax, oil, or other impregnants. Rubber-coated fabrics fall under 5906, and fabrics coated or laminated with plastics are generally classified in Chapter 39 or under specific headings in Chapter 59. The nature of the coating agent is the primary classification determinant.

Painted canvas for theatrical scenery and studio back-cloths is explicitly named in this heading and falls under 590700 regardless of fiber content. The painted or decorative treatment, combined with the theatrical end-use, is what drives classification here rather than the underlying textile substrate.