5903.10.20.90 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2, kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification encompasses textile fabrics that have been impregnated, coated, covered, or laminated with plastics, specifically with poly(vinyl chloride) (PVC), and are primarily composed of man-made fibers. The defining characteristic of this subcategory is that the fabric itself is *not* primarily PVC-sheathed, differentiating it from sibling entries. Instead, the plastic coating or lamination forms the predominant component by weight, exceeding 70 percent of the total weight of the article. This means the textile substrate, while present and made of man-made fibers, is largely overshadowed by the plastic material in terms of mass.
This category is distinguished from its sibling, 5903.10.20.10, which specifically covers fabrics where the yarns themselves are sheathed with poly(vinyl chloride), without further significant impregnation, coating, covering, or lamination. In contrast, this category applies when the overall fabric structure, made of man-made fibers, is substantially composed of PVC as a coating, laminate, or impregnation, making the plastic the heavier element.
As this is a leaf node, there are no further subdivisions. Classification within this code is determined by the material composition, where the weight of the poly(vinyl chloride) content clearly exceeds 70 percent of the total weight of the textile fabric assembly, and the fabric is derived from man-made fibers. Examples may include heavy-duty tarpaulins, industrial sheeting, or specialized protective coverings where the plastic layer is the primary functional and structural component.