5903.10.10.00 - Of cotton 🖩

This HTS category, 5903.10.10.00, specifically covers textile fabrics that have been impregnated, coated, covered, or laminated with poly(vinyl chloride) (PVC), where the underlying textile material is cotton. These fabrics are intended for industrial use and possess properties derived from the combination of cotton's inherent characteristics and the protective or functional attributes imparted by the PVC layer. Examples might include tarpaulins, coated upholstery fabrics, or certain types of industrial sheeting made from cotton and coated with PVC.

It is crucial to distinguish this category from its sibling, 5903.10.30.00, which is designated for "Other" fabrics within the same broad scope of PVC-coated textiles. While both categories fall under textile fabrics impregnated, coated, covered or laminated with plastics and specifically with poly(vinyl chloride), this specific category is narrowly defined to include *only* those fabrics where the base textile is cotton. The sibling category would therefore encompass PVC-coated fabrics made from other natural fibers (e.g., jute, linen) or man-made fibers (e.g., polyester, nylon), provided they are not specifically classified elsewhere.

As a leaf node, 5903.10.10.00 has no further subcategories. Classification into this code is determined by the presence of a cotton textile base, the application of poly(vinyl chloride) treatment, and the suitability for industrial use. Importers and exporters must confirm that the subject merchandise meets all these criteria to ensure accurate reporting and compliance with customs regulations.