5903 - Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902:
Sub-classifications
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5903 10
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5903 20
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5903 90
Overview
Heading 5903 encompasses a broad range of textile fabrics that have undergone processes of impregnation, coating, covering, or lamination with plastics. This classification is distinct from other headings within Section XI by its specific focus on composite materials where a textile fabric forms the base, and plastic is applied to alter its properties or functionality. Unlike raw textile materials or finished textile articles like apparel or home furnishings, the goods under 5903 are characterized by this dual construction, often designed for industrial applications, protective coverings, or specialized uses where the combination of textile strength and plastic resilience is paramount.
This heading is situated within Chapter 59, which deals with textile fabrics that are either treated to enhance their performance or manufactured for specific industrial purposes. It should not be confused with headings that classify plastics themselves (Chapter 39) or products where plastic is the primary component and textile is secondary, or entirely textile materials that have not undergone these specific plastic treatments. The key criterion for classification here is the presence of a plastic impregnation, coating, covering, or lamination on a textile fabric.
The subcategories within 5903 are organized based on the type of plastic used. 5903.10 specifically covers fabrics coated or laminated with poly(vinyl chloride) (PVC), a common and versatile plastic. 5903.20 addresses those treated with polyurethane (PU), known for its flexibility and durability. The residual category, 5903.90, is for all other textile fabrics impregnated, coated, covered, or laminated with plastics not falling into the preceding subheadings, providing a catch-all for other plastic types.