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This depends on the particular fabric, but if there are distinct sides, this will be noted on the product page for that fabric.
For example, our PU4000 fabrics (e.g. 1.1 oz Silpoly PU4000) have a PU coating on one side and DWR (Durable Water Repellent) finish on the other. For these fabrics, it is recommended to put the DWR finish out towards the elements and the PU side inwards.