CBP Ruling 088399: Hemmed poultry curtain material of woven polyethylene stripcoated on both sides with transparent plastic is classifiable inheading 3926 if the coating is visible to the naked eye and ifthe hemming has a practical or utilitarian purpose; if coating isdeemed not visible to the naked eye and hemming has a practicalor utilitarian purpose, poultry curtain material is classifiablein heading 6307; HRL 087253.