5907.00.60.00 - Of man-made fibers (229)

This HTS classification, 5907.00.60.00, specifically addresses textile fabrics that are impregnated, coated, covered, or laminated, and are made of man-made fibers. These fabrics are characterized by the presence of a coating, impregnation, or lamination that alters their properties, making them suitable for a variety of industrial uses or as components in other manufactured goods. Examples include fabrics treated with plastics, rubber, or other substances to impart water-resistance, flame-retardancy, or enhanced durability. The crucial determining factor for this subcategory is the predominant fiber content, which must be of man-made origin.

This category distinguishes itself from other classifications within 5907 by its specific material composition. While the broader heading 5907.00 covers a range of treated or coated textile articles, this subcategory isolates those exclusively made from synthetic or artificial fibers. The sibling category, 5907.00.80, would encompass other treated or coated textile fabrics not fitting into the man-made fiber specific classification, likely those predominantly composed of natural fibers, or composite fabrics where the fiber type is not definitively man-made.

As this is a leaf node, there are no further subcategories. Classification at this level is determined by the definitive presence of man-made fibers within the textile fabric that has undergone impregnation, coating, covering, or lamination. The nature and extent of the treatment, as well as the specific type of man-made fiber, are key considerations for accurate classification under this heading.