5906 - Rubberized textile fabrics, other than those of heading 5902:

Heading 5906 encompasses textile fabrics that have been impregnated, coated, covered, or laminated with rubber, excluding those specifically categorized under heading 5902. This broad category includes a variety of materials where rubber is the primary impregnating, coating, or covering substance, fundamentally altering the fabric's properties. Examples include rubberized canvas for tarpaulins, rubberized cotton for protective clothing, or rubber-coated nylon for inflatable structures. The key differentiator is the presence of rubber as the defining treatment, imparting characteristics such as waterproofing, abrasion resistance, or increased tensile strength.

This heading is distinct from other textile fabric classifications by its specific focus on rubber treatment. It does not include fabrics treated with other polymers, plastics, or substances, which would fall under different headings. Furthermore, it excludes the specialized textile fabrics for tires and other reinforcing materials for pneumatic tires covered in heading 5902. The "other than those of heading 5902" clause is crucial for precise classification, ensuring that fabrics intended for tire reinforcement are correctly placed.

The subcategories within 5906 further refine classification based on specific product types and applications. For instance, 5906.10.00.00 specifically addresses adhesive tapes with a width not exceeding 20 cm, which are typically used for sealing, mending, or masking. The "Other" category serves as a catch-all for the remaining rubberized textile fabrics not otherwise specified, allowing for the classification of a wide array of industrial and consumer goods where rubberized textiles are utilized.