Explanatory notes
… plain weave woven fabrics, usually of cotton, linen or man‑made fibres, heavily coated with gum or amylaceous … or coated with plastics (e.g., imitation leathers) are excluded ( heading 59.03 ). (2) Tracing cloth . Tracing … ( heading 59.03 ). The heading does not cover the products described in paragraphs (1), (2) and (4) above when made up …