5903.20.20.00 - Over 70 percent by weight of rubber or plastics

This HTS category, 5903.20.20.00, encompasses textile fabrics that are coated, covered, or laminated with polyurethane, specifically those where polyurethane constitutes over 70 percent by weight of the material. These are generally man-made fiber fabrics, offering properties like water resistance, durability, and flexibility due to the significant plastic content. Examples include certain types of artificial leather used in upholstery, protective workwear, and specialized industrial membranes.

This classification is distinguished from its sibling category, 5903.20.25.00, primarily by the specific weight percentage of the polyurethane. While both are polyurethane-coated man-made fabrics, this subheading requires the plastic to be the predominant component by weight (over 70%). The sibling category, "Other," would capture polyurethane-coated man-made fabrics that do not meet this specific weight threshold for the plastic.

As this is a leaf node in the HTS structure, there are no further subcategories to explore. Therefore, classification within this heading relies on precisely meeting the criteria of being a man-made textile fabric, coated with polyurethane, where the polyurethane constitutes over 70 percent of the total weight. The application and specific construction of the textile base, provided it is man-made, are secondary to these primary material composition criteria.