5903.10 - With poly(vinyl chloride):

This HTS category, 5903.10, specifically covers textile fabrics that have been impregnated, coated, covered, or laminated with poly(vinyl chloride) (PVC). These fabrics are typically intended for industrial use. The key defining characteristic for classification under this heading is the presence of PVC as the plastic material applied to the textile base. Examples may include PVC-coated canvas used for tarpaulins, upholstery fabrics with a PVC backing, or industrial membranes coated with PVC.

In contrast to its sibling categories, 5903.10 is distinguished by the specific type of plastic. 5903.20 pertains to textile fabrics coated with polyurethane, and 5903.90 encompasses all other textile fabrics impregnated, coated, covered, or laminated with plastics not specifically identified elsewhere. Therefore, the primary differentiator for 5903.10 is the presence of PVC, irrespective of the textile material.

Within this PVC-coated category, further subdivisions exist to specify the underlying textile material. Subcategory 5903.10.10.00 addresses fabrics where the base textile is cotton. Subcategory 5903.10.30.00, on the other hand, covers PVC-coated fabrics made from man-made fibers, along with "Other" subdivisions which can encompass fabrics not made from cotton or man-made fibers, depending on specific tariff interpretations. This granular level of detail allows for precise classification based on the composition of the textile component.