5903.90.10.00 - Of cotton

This classification covers textile fabrics that have been impregnated, coated, covered, or laminated with plastics, specifically when the base fabric is composed of cotton. These are distinct from textile materials covered by heading 5902, which are typically rubberized fabrics for tires. The application of plastics in this category is intended to impart specific properties or functionalities to the cotton fabric, such as enhanced water resistance, durability, or visual appeal, making them suitable for various industrial or commercial uses.

Within the broader category of "Other" impregnated, coated, covered, or laminated textile fabrics with plastics (excluding those specifically of heading 5902), this subheading, 5903.90.10, isolates those where the underlying textile material is entirely cotton. This differentiates it from its sibling category, "Of man-made fibers," which would encompass similar plastic-treated fabrics where the base material is synthetic or artificial. The focus here is strictly on the natural fiber content of the textile substrate.

As a leaf node within the HTS, this category represents a specific end-point for classification. Therefore, the emphasis is on ensuring accurate identification of the cotton content as the primary textile component. Examples of goods that would fall under this classification include cotton sheeting coated with PVC for use in awnings, cotton canvas laminated with a waterproof plastic for protective coverings, or cotton fabrics treated with plastic for industrial belting applications, provided they are not of a kind covered by more specific headings or subheadings.