Product classification

HS code for PU coated fabric: 5903.20

Textile fabrics, impregnated, coated, covered or laminated with polyurethane.

Classification of PU coated fabric under HS 5903.20

Polyurethane (PU) coated fabric is classified under HS code 5903.20. This classification is part of Chapter 59, which covers impregnated, coated, covered, or laminated textile fabrics. Heading 5903 is specifically for textile fabrics that have been treated with plastics. The subheading 5903.20 is dedicated to those treated with polyurethane. For a fabric to be classified here, the plastic coating must be visible to the naked eye, otherwise than by a change of color. This material is often referred to as synthetic leather or PU leather. The classification is determined by the relationship between the textile base and the plastic layer. If the textile serves as a support for the plastic and the plastic layer is the dominant component (often exceeding 0.5mm in thickness or where the textile is completely embedded), the product might be classified in Chapter 39. However, for most apparel, upholstery, and industrial fabrics where the textile provides the structure, 5903.20 is the correct designation under GRI 1 and 6.

Covers
  • PU-coated nylon for rainwear
  • Synthetic PU leather with textile backing
  • Waterproof polyurethane-laminated upholstery fabric
  • PU-coated polyester for bags and luggage
  • Breathable PU-coated technical textiles
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. PU coated fabric is most commonly misclassified under 3921.13, which covers cellular polyurethane plates and sheets. The distinction is that 5903 requires a textile fabric base, whereas 3921 is for plastic sheets that may only have a minimal or embedded reinforcement. Another error is using 5903.10, which is specifically for PVC (polyvinyl chloride) coated fabrics. It is also important to distinguish these from rubberized fabrics, which fall under heading 5906. If the coating is not visible to the naked eye, the fabric may be classified in Chapters 50 through 55 depending on the textile fiber.

3921.13Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular59.03Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading no. 590239.21Plastic plates, sheets, film, foil and strip n.e.c. in chapter 395903.10Textile fabrics; impregnated, coated, covered or laminated with poly(vinyl chloride)59.06Textile fabrics, rubberised; other than those of heading no. 5902

Top exporters and importers of HS 590320 (the code used for PU coated fabric), 2025

In 2025, the largest exporter of HS 590320 (the code used for PU coated 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 PU coated fabric.

Top exporters 2025 · share of world exports

  1. 1 China $2.8B
  2. 2 South Korea $568M
  3. 3 United States $361M

World total: $6.2B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Vietnam* ~$1.0B
  2. 2 Bangladesh* ~$321M
  3. 3 Indonesia $312M

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 PU coated fabric

Brazil classifies PU coated 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 PU coated fabric

What is the HS code for PU coated fabric?

The HS code for PU coated fabric is 590320 (Textile fabrics; impregnated, coated, covered or laminated with polyurethane). The HS code for textile fabrics coated, covered, or laminated with polyurethane is 5903.20.

How do I classify PU coated fabric for customs?

PU coated fabric is classified under HS code 590320 — Textile fabrics; impregnated, coated, covered or laminated with polyurethane. This is a 6-digit subheading level code.

How do I distinguish PU coated fabric from PVC coated fabric?

PU coated fabric (5903.20) uses polyurethane, which is generally softer and more breathable, while PVC coated fabric (5903.10) uses vinyl, which is typically stiffer and has a different chemical signature.

Which countries are the top exporters of PU coated fabric (HS 590320)?

In 2025, the top exporters of HS 590320 (the code used for PU coated 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 PU coated fabric (HS 590320)?

In 2025, the top importers of HS 590320 (the code used for PU coated 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 PU coated fabric the same in all countries?

The base HS code 590320 for PU coated 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 PU coated fabric in Brazil?

In Brazil, PU coated fabric (HS 590320) is classified under NCM 5903.20.00.