5903.10.20 - Over 70 percent by weight of rubber or plastics
Sub-classifications
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5903 1020 90
Overview
This HTS subheading encompasses textile fabrics that are impregnated, coated, covered, or laminated with plastics, specifically when the plastic content constitutes over 70 percent by weight of the overall material. These fabrics are of man-made fibers and are classified under the broader category of fabrics with poly(vinyl chloride) (PVC). The primary characteristic defining this classification is the significant proportion of rubber or plastics, exceeding 70% by weight, in conjunction with the specific plastic being PVC and the textile being of man-made fibers.
Unlike its sibling category, 5903.10.25.00, which is also described as "Other" but likely refers to a different weight percentage of rubber or plastics (or potentially a different application not specified here), this subheading is precisely for those exceeding 70% plastic by weight. This distinction is crucial for accurate duty assessment, as the composition significantly impacts the tariff.
Within this subheading, further granularity is provided by its subcategories. 5903.10.20.10 specifically addresses fabrics where the yarns are sheathed with PVC, and the fabric itself is not otherwise impregnated, coated, covered, or laminated. The residual category, 5903.10.20.90, captures all other fabrics meeting the primary criteria of being over 70% plastic by weight, of man-made fibers, and coated with PVC, but not fitting the more specific description of sheathed yarns.