HS Code for Polyurethane fabric

The classification of polyurethane-coated fabric under HS code 5903.20 is strictly governed by the Legal Notes to Chapter 59 of the Harmonized System. Specifically, Note 2 to Chapter 59 states that heading 5903 covers textile fabrics, impregnated, coated, covered, or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular). However, for a product to be classified here, the plastic coating must be visible to the naked eye, otherwise than by a change of color. Polyurethane (PU) is a versatile polymer used to provide water resistance, durability, and a specific hand-feel to textiles. When a textile substrate, such as woven polyester or knitted nylon, is treated with a layer of polyurethane that meets the visibility requirement, it is classified under 5903.20. This code is distinct from those covering fabrics treated with other plastics like polyvinyl chloride (PVC), which falls under 5903.10. The classification process involves analyzing the cross-section of the fabric to confirm the presence of a distinct plastic layer and identifying the chemical nature of that layer as polyurethane. Furthermore, if the fabric is merely sprayed with a thin layer of PU for water repellency that does not form a visible film, it remains classified in its respective textile chapter (e.g., Chapter 50-55) rather than Chapter 59. The distinction is critical for customs valuation and regulatory compliance, as Chapter 59 items often face different tariff rates than standard textiles. Importers must ensure that the PU layer is not just a finish but a substantial coating or lamination as defined by the HS Explanatory Notes.

Products Included

• Polyurethane-coated nylon ripstop
• PU-laminated polyester for rainwear
• Synthetic leather with a woven textile backing
• Breathable waterproof membranes laminated to fabric
• PU-coated upholstery fabrics

Common Misclassification

Polyurethane fabric is frequently confused with HS code 3921.13. Heading 3921 covers plates, sheets, and film of plastics. The distinction lies in the presence of the textile reinforcement; if the textile is merely a support for a thick layer of cellular plastic (where the textile is not the primary component), it might fall under Chapter 39. Additionally, it is often confused with 5903.10, which is specifically for PVC-coated fabrics. Accurate chemical testing is required to distinguish between PU and PVC layers.

FAQ

What is the HS code for Polyurethane fabric?

The HS code for textile fabrics impregnated, coated, covered, or laminated with polyurethane is 5903.20.

Does 5903.20 include imitation leather?

Yes, provided the imitation leather consists of a polyurethane layer applied to a textile backing and the plastic is visible to the naked eye.