Product classification
HS code for Polyurethane fabric: 5903.20
Textile fabrics, impregnated, coated, covered or laminated with polyurethane.
Classification of polyurethane fabric under HS 5903.20
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.
- Covers
- 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
- Also under 5903.20
- Gore-Tex (outer shell fabrics)
- Polartec NeoShell (breathable waterproof fabric)
- Ultrafabrics (automotive/marine upholstery)
- Schoeller Textil (functional fabrics)
- SympaTex (waterproof membranes)
Codes often confused with 5903.20
Common mistake. 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.
Top exporters and importers of HS 590320 (the code used for polyurethane fabric), 2025
In 2025, the largest exporter of HS 590320 (the code used for polyurethane fabric) in UN Comtrade data was China, with 46% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 19% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 590320, not only polyurethane fabric.
Top exporters 2025 · share of world exports
- 1 China $2.8B 46% of world exports
- 2 South Korea $568M 9.2% of world exports
- 3 United States $361M 5.9% of world exports
World total: $6.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Vietnam* ~$1.0B 19% of world imports · partner records ↗
- 2 Bangladesh* ~$321M 6.1% of world imports · partner records ↗
- 3 Indonesia $312M 5.9% of world imports
World total: $5.3B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for polyurethane fabric
Brazil classifies polyurethane fabric under NCM 5903.20.00: HS 5903.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about polyurethane fabric
What is the HS code for Polyurethane fabric?
The HS code for Polyurethane fabric is 590320 (Textile fabrics; impregnated, coated, covered or laminated with polyurethane). The HS code for textile fabrics impregnated, coated, covered, or laminated with polyurethane is 5903.20.
How do I classify Polyurethane fabric for customs?
Polyurethane fabric is classified under HS code 590320 — Textile fabrics; impregnated, coated, covered or laminated with polyurethane. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of polyurethane fabric (HS 590320)?
In 2025, the top exporters of HS 590320 (the code used for polyurethane fabric) in UN Comtrade data were China ($2.8B, 46% of world exports), South Korea ($568M) and the United States ($361M). World exports came to about $6.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of polyurethane fabric (HS 590320)?
In 2025, the top importers of HS 590320 (the code used for polyurethane fabric) in UN Comtrade data were Vietnam (about $1.0B, 19% of world imports), Bangladesh (about $321M) and Indonesia ($312M). World imports came to about $5.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Polyurethane fabric the same in all countries?
The base HS code 590320 for Polyurethane fabric is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for polyurethane fabric in Brazil?
In Brazil, polyurethane fabric (HS 590320) is classified under NCM 5903.20.00.