&&The PE tarpaulin in roll measures 12' x 100' and has no hem or eyelets. It is center-folded at the 6 foot mark and presented in a roll. The goods at issue are used in construction as a barrier to close off a room when removing materials in order to keep dirt and dust to a minimum. According to lab analysis, the tarpaulin is a 0.1 mm thick, flexible material composed of a woven fabric of colorless strips of synthetic textile material (polyethylene) entirely coated or covered on both sides with an orange, non-cellular coating composed of a compounded polymer of ethylene which can be seen with the naked eye.

&&Note 1(h) to Section XI and Note 2 to Chapter 59 exclude woven fabrics completely embedded in plastics or entirely coated or covered on both sides with such material and direct classification to Chapter 39.&&&&Heading 39.21 of the Customs Tariff reads, "Other plates, sheets, film, foil and strip, of plastics." Note 10 to Chapter 39 Chapter states:&&&&In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).&&&&The PE tarpaulin in roll meets the condition of this Note.&&&&The General Explanatory Notes to Chapter 39 also provide guidance when classifying goods which are of plastics and textile combinations. The pertinent part reads:&&&&"The following products are also covered by this Chapter: (b)Textile fabrics and nonwovens, either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour(…)".&&&&This product is entirely coated or covered on both sides and can be seen with the naked eye. The PE tarpaulin in roll form meets the technical requirements of heading 39.21.&&