Classification hinges on the essential character of the finished product. If the plastic or rubber coating is visible to the naked eye and forms the dominant surface, the article may classify under plastics or rubber chapters rather than textile chapters. The specific HTS General Rules of Interpretation and relevant chapter notes govern this determination, and a licensed customs broker should be consulted for borderline cases.

Certain coated fabric products, particularly those with PVC or polyurethane coatings sourced from specific countries, may be subject to Section 301 tariffs or antidumping/countervailing duty orders depending on the precise HTS classification and country of origin. Importers should check current CBP and USTR guidance before entry.