5903.20.30 - Other

This HTS category, 5903.20.30, encompasses textile fabrics that have been impregnated, coated, covered, or laminated with polyurethane, excluding those specifically classified under heading 5902. The polyurethane treatment imparts distinct properties such as water resistance, durability, and aesthetic qualities, making these fabrics suitable for a range of industrial and consumer applications. Examples include polyurethane-coated upholstery fabrics, waterproof outerwear materials, and synthetic leather substitutes.

Within the broader classification of textile fabrics coated with polyurethane, this subheading distinguishes itself from its sibling, 5903.20.10, which specifically covers such fabrics made of cotton. This distinction is based on the primary textile fiber content. Goods classified here, therefore, are primarily composed of fibers other than cotton.

This category further subdivides into two subcategories: 5903.20.30.10 for fabrics derived from wool or fine animal hair, and 5903.20.30.90 for all other textile fibers. These subdivisions allow for more precise classification based on the underlying textile material, which can influence the fabric's performance characteristics and, consequently, its tariff treatment.