5903.10.20.10 - Fabrics, of yarns sheathed with poly(vinyl chloride), not otherwise impregnated, coated, covered or laminated

This HTS category, 5903.10.20.10, specifically classifies textile fabrics that are sheathed with poly(vinyl chloride) (PVC). Crucially, these fabrics must not be otherwise impregnated, coated, covered, or laminated with other materials beyond this PVC sheathing. The primary characteristic is the presence of yarns entirely encased in PVC, forming the fabric's structure. Such materials are often found in applications where a durable, water-resistant, or chemically resistant surface is required, but the core textile structure remains distinct and sheathed.

Distinguishing this category from its sibling, 5903.10.20.90 (Other), relies on the specific composition. While both fall under PVC-coated fabrics of man-made fibers, this subcategory is defined by the *sheathing* of the yarns with PVC. The sibling category would encompass other forms of PVC application, such as direct coating or lamination where the yarns themselves are not necessarily sheathed.

As this classification represents a leaf node, there are no further subcategories to introduce. Therefore, the focus remains on the precise definition of "yarns sheathed with poly(vinyl chloride)" and ensuring that the fabric meets the criteria of not being further treated by other impregnation, coating, covering, or laminating processes beyond the PVC sheathing of the yarns. This ensures accurate identification of products where the PVC is integral to the yarn structure rather than a superficial layer applied to an existing fabric.