5903.20.10.00 - Of cotton

This HTS subcategory, 5903.20.10, specifically covers textile fabrics that have been impregnated, coated, covered, or laminated with polyurethane, and importantly, are made of cotton. These materials are suitable for a variety of industrial applications, leveraging the combined properties of cotton's absorbency and breathability with polyurethane's protective and enhancing characteristics. Examples include certain types of waterproof linings, protective workwear components, and specialized upholstery fabrics where a cotton base is desired for comfort or specific performance requirements, then further enhanced with a polyurethane layer.

Within the broader heading of textile fabrics treated with plastics, this classification is distinct from its sibling category, "Of man-made fibers" (5903.20.20). The critical differentiator lies solely in the base textile material: this subcategory strictly applies when the underlying fabric is cotton, whereas the sibling applies when the base fabric is composed of synthetic or regenerated fibers like polyester, nylon, or rayon. Another sibling, "Other" (5903.20.30), serves as a residual category for polyurethane-coated fabrics not meeting the specific material requirements of the other subcategories.

As 5903.20.10 is a leaf node in the HTS classification system, it does not have further subcategories. Therefore, the classification is complete at this level based on the polyurethane treatment and the cotton composition of the textile fabric. Classification into this specific code requires confirmation that the fabric's primary textile component is cotton, and that it has undergone impregnation, coating, covering, or lamination with polyurethane for industrial use.