The key test is whether the coating, impregnation, or lamination is visible to the naked eye or perceptible by touch, and whether it materially alters the character of the fabric. A garment where the plastic or rubber layer is integral to the fabric's function — providing waterproofing or chemical resistance — will typically fall under the coated-fabric garment heading rather than the plain woven garment heading. Consult a licensed customs broker for binding classification guidance.

Garments of this type sourced from certain countries, particularly China, may be subject to Section 301 tariffs in addition to standard apparel duties. The applicable tariff treatment depends on the specific HTS subheading and country of origin, so importers should verify current trade-remedy exposure before finalizing sourcing decisions.