HS Code for PVC coated fabric

PVC coated fabric is classified under HS code 5903.10. This classification falls under Section XI (Textiles and Textile Articles), specifically in Chapter 59, which covers impregnated, coated, covered, or laminated textile fabrics. Heading 5903 is used for textile fabrics that have been treated with plastics. Subheading 5903.10 is specific to treatments involving poly(vinyl chloride). For a product to be classified here, the plastic coating must be visible to the naked eye, otherwise than by a change of color. This material typically consists of a woven or knitted textile base that provides tensile strength, while the PVC layer provides waterproofing, durability, and surface texture. The classification is governed by Note 2 to Chapter 59, which distinguishes between textile products and plastic products based on the visibility and function of the coating.

Products Included

• PVC-coated tarpaulin fabric
• Synthetic leather with a PVC coating on a textile base
• Waterproof PVC-coated canvas
• PVC-impregnated upholstery fabrics
• Vinyl-coated industrial fabrics for awnings

Common Misclassification

A common misclassification occurs with HS code 3921.12, which covers cellular PVC sheets. If the product is essentially a sheet of plastic with only a minor textile reinforcement that does not constitute a fabric base, it may fall under Chapter 39. Conversely, if the PVC coating is not visible to the naked eye, the fabric remains classified in its original textile chapter (Chapters 50 through 55). Another error is using 5903.20, which is reserved for polyurethane-coated fabrics. Importers must verify the chemical nature of the coating to ensure the correct subheading is applied.

FAQ

What is the HS code for PVC coated fabric?

The HS code for textile fabrics impregnated or coated with poly(vinyl chloride) is 5903.10.

What if the coating is made of Polyurethane?

If the coating is Polyurethane (PU) instead of PVC, the correct HS code is 5903.20.