5903.20 - With polyurethane:

This HTS category, 5903.20, specifically classifies textile fabrics that have been impregnated, coated, covered, or laminated with polyurethane. This polyurethane application is the defining characteristic that differentiates these materials from other textile fabrics treated with different plastic substances. These fabrics are typically designed for industrial use, often providing enhanced properties such as water resistance, durability, or flexibility, depending on the specific application of the polyurethane.

Distinction from sibling categories is crucial for accurate classification. HTS 5903.10 covers similar textile fabrics, but specifically those coated or laminated with poly(vinyl chloride) (PVC). HTS 5903.90 encompasses all other textile fabrics impregnated, coated, covered, or laminated with plastics, excluding those made with PVC or polyurethane. Therefore, the presence of polyurethane is the exclusive criterion for classification under 5903.20.

Within this category, further subdivisions exist to refine the classification based on the underlying textile material. Subcategory 5903.20.10.00 addresses such fabrics when they are made of cotton. The subsequent subcategories, such as 5903.20.30, are designated for fabrics composed of man-made fibers and other remaining materials, allowing for a more granular identification of the specific textile construction, which can be important for trade statistics and duty assessment.