Denim is specifically captured at subheading 520942 as a yarn-dyed, 3- or 4-thread twill fabric containing 85% or more cotton by weight and exceeding 200 g/m². A fabric marketed as denim but woven in a plain weave, or weighing 200 g/m² or less, would fall under a different subheading and should be reclassified accordingly.

If the canvas is in piece-goods form and has not been cut or made up into a finished article, it remains classifiable as a fabric under 5209. Once cut to shape or assembled into a finished product (e.g., a bag, tarpaulin, or awning), classification shifts to the chapter covering that article. The key test is whether the goods are still in fabric form at the time of importation.