5903.10.15.00 - Over 60 percent by weight of plastics

This HTS classification, 5903.10.15.00, specifically covers textile fabrics impregnated, coated, covered, or laminated with plastics, where the plastic component, predominantly poly(vinyl chloride) (PVC), constitutes over 60 percent of the total weight of the article. These are man-made fiber fabrics that meet the specific criteria outlined in Note 9 to Section XI of the Harmonized System. The key defining characteristic is the substantial proportion of PVC by weight, indicating a fabric where the plastic coating or lamination is the primary functional and compositional element.

This category is distinguished from its sibling, 5903.10.18.00, by the specific weight threshold of the plastic. While both fall under PVC-coated man-made fabrics specified in Note 9, this subheading is reserved for those where the PVC makes up *more than 60 percent* of the weight. The sibling category, "Other," would encompass similar fabrics that do not meet this precise 60% weight criterion for the plastic component.

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Therefore, classification within 5903.10.15.00 hinges on confirming that the fabric is indeed made of man-made fibers, is treated with poly(vinyl chloride), and that this PVC component represents more than 60 percent of its overall weight, while also satisfying the conditions of Section XI, Note 9. Examples of goods that might fall here include certain types of vinyl-coated tarpaulins, durable industrial cloths with a heavy plastic backing, or specialized protective coverings where the PVC forms the bulk of the material.