5907.00 - Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like:

This HTS category, 5907.00, encompasses a broad range of textile fabrics that have undergone treatment through impregnation, coating, or covering. This treatment imparts specific properties to the fabric, distinguishing them from untreated textiles. Examples include fabrics rendered waterproof, fire-retardant, or aesthetically modified through these processes. Crucially, this classification also includes painted canvas specifically designed for theatrical scenery, studio back-cloths, or similar artistic and performance-related applications, provided they meet the criteria of being a textile fabric that is painted.

When classifying goods within this section, it's important to differentiate this category from others. While siblings under the HTS Database Root represent entirely different classes of goods such as live animals or specific agricultural products, category 5907.00 is firmly within the realm of textile articles. Its focus on *treated* textile fabrics means it is distinct from chapters covering raw textile materials or finished textile articles not subjected to these specific impregnation, coating, or covering processes.

Within HTS code 5907.00, there are further subdivisions to refine classification. The subcategories direct you to consider whether the fabric is laminated, or a fabric specified in Note 9 to Section XI, which often relates to specific types of composite materials. Alternatively, goods that do not meet these specific criteria fall under "Other," allowing for a comprehensive capture of all textile fabrics that have been impregnated, coated, or covered, including the aforementioned painted canvas. This hierarchical structure ensures precise tariff application based on the fabric's construction and treatment.