5903 — Textile fabrics impregnated, coated, covered or laminated with plastics (excl. tyre cord fabric of high-tenacity yarn of nylon or other polyamides, polyesters or viscose rayon; wallcoverings impregnated or covered with textile materials; floor coverings consisting of a textile backing and a top layer or covering of plastics)

5903 Textile materials impregnated, coated or duplicated with plastics, other than those of heading 5902: 5903 10 – polyvinyl chloride 5903 20 – polyurethane

This heading covers textile fabrics impregnated, coated or laminated with plastics (e.g., polyvinyl chloride). These products are classified in this heading irrespective of their weight per unit area and of the nature of the plastic material (compact or cellular), provided that: (1) In the case of impregnated or coated fabrics, the impregnation or coating can be seen with the naked eye, no account being taken of any resulting change of colour. Textile fabrics in which the impregnation or coating cannot be seen with the naked eye or can be detected only by a resulting change of colour are generally classified in Chapters 50 to 55, 58 or 60. Examples of such fabrics are fabrics impregnated with substances designed solely to render them crease-resistant, moth-proof, unshrinkable or waterproof (e.g., water-repellent gabardines and poplins). Textile fabrics partially coated with plastics and bearing designs resulting from these treatments are also classified in Chapters 50 to 55, 58 or 60. (2) The products are not rigid, i.e., they can be bent manually, without fracturing, around a cylinder of a diameter of 7 mm, at a temperature between 15 and 30 ºC. (3) The textile fabric is not completely embedded in plastics and is not completely coated or covered on both sides with such material. Products not meeting the requirements of paragraph (2) or (3) above are generally classified in Chapter 39. However, textile fabrics coated on both sides with plastics in such a way that the coating cannot be seen with the naked eye or can be detected only by a resulting change of colour are generally classified in Chapters 50 to 55, 58 or 60. Except for textile products of heading 5811, textile fabrics combined with plates, sheets or strips or bands of cellular plastics, in which the textile fabric is present merely for reinforcing purposes, are also classified in Chapter 39 (see the General Explanatory Note to Chapter 39, part entitled "Plastics combined with textile materials", penultimate paragraph). Laminated textile fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. Such fabrics, in which no plastics are visible in cross-section, generally fall in Chapters 50 to 55. In many of the textile fabrics covered by this heading, the plastic material, usually coloured, forms a surface layer which may be smooth or embossed to imitate, for example, the grain of leather (leathercloth). This heading also covers fabrics (other than those of heading 5902) dip-treated to improve their adhesion to rubber, and fabrics sprayed with visible particles of thermoplastic material capable of bonding to other fabrics or materials under the effect of heat and pressure. This heading also covers textile fabrics of yarn, strip or the like, impregnated, coated or sheathed with plastics, of heading 5604. The fabrics of this heading are used for various purposes, including furnishing fabrics, for making handbags and travel goods, garments, slippers, toys, etc., for bookbinding, as adhesive tape, in the manufacture of electrical equipment, etc. The heading also excludes: (a) Quilted textile products of heading 5811;

(b) textile materials coated with plastics used as floor coverings (heading 5904); (c) textile materials impregnated or coated having the character of wall coverings (heading 5905); (d) textile materials impregnated, coated or duplicated with plastics made as described in Part (II) of the General Provisions to Section XI.

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Unless otherwise specified in the context, in this Chapter the term “textile materials” refers only to the fabrics of Chapters 50 to 55 and of headings 5803 and 5806, the braided braiding and finishing materials in a piece of heading 5808 and the knitted or hand-knitted fabric of headings 6002 to 6006.

2. Heading 5903 covers:

(a) textile materials impregnated, coated or duplicated with plastics of any surface density and of any nature of plastics (dense or porous), except:

(1) Materials in which the impregnation or coating is not visible to the naked eye (usually Chapters 50 to 55, 58 or 60); no subsequent color change is taken into account;

(2) articles which cannot be bent manually around a cylinder with a diameter of 7 mm at a temperature of 15–30 °C (usually Chapter 39);

(3) articles in which the textile material is completely embedded inside the plastic or completely covered with plastic on both sides, provided that such coating is visible to the naked eye, without taking into account any subsequent change in color (Chapter 39);

(4) materials partially coated with plastics and having drawings resulting from such treatment (usually Chapters 50 to 55, 58 or 60);

(5) plates, sheets or strips or bands of porous plastic in combination with textile material, the textile material serving only for reinforcement (Chapter 39); or

(6) textile articles of heading 5811;

(b) materials made of filaments, flat or similar filaments impregnated, coated or coated with plastics of heading 5604.

3. For the purpose of heading 5903, the term “textile materials duplicated with plastics” means articles made by joining one or more layers of material with one or more sheets or films of plastics in any way binding the layers together, whether or not the sheets or films of plastics are visible to the naked eye in cross-section.

4. For the purposes of heading 5905, the term “wall coverings of textile materials” means articles in rolls of not less than 45 cm in width, intended for the decoration of walls or ceilings and consisting of textile material fixed on a substrate or treated on the back side (impregnated or coated for adhesion).

This heading does not, however, cover wall coverings consisting of textile fluff or dust fixed directly on a paper (heading 4814) or textile (usually heading 5907) basis.

5. For the purposes of heading 5906, the term rubberized textile materials means:

(a) textile materials impregnated, coated or duplicated with rubber:

(i) with a surface density not exceeding 1500 g/m; or

(ii) with a surface density greater than 1500 g/m and containing more than 50 % by weight of textile material;

(b) materials of filaments, flat or similar filaments impregnated, coated or shelled with rubber of heading 5604; and

(c) materials of parallel textile threads agglomerated with rubber, irrespective of their surface density.

This heading does not, however, include plates, sheets or strips or ribbons of porous rubber in combination with textile materials in which the textile material serves only for reinforcement (Chapter 40) or textile articles of heading 5811.

6. Heading 5907 does not cover:

(a) materials in which the impregnation or coating is not visible to the naked eye (usually Chapters 50 to 55, 58 or 60); no subsequent color change is taken into account;

(b) Painted materials with patterns (other than painted canvases, which are theatrical sets, backs for art studios or similar);

(c) materials partly covered with fluff, dust, powder cork or the like, and having drawings obtained in such treatment; however, materials imitating a pile are classified in this heading;

(d) materials treated with starch-based formulations or similar substances;

(e) plywood on a substrate of textile materials (heading 4408);

(f) natural or artificial abrasive powder or grain on a backing of textile materials (heading 6805);

(g) agglomerated or regenerated mica on a substrate of textile materials (heading 6814); or

(h) metal foil on a backing of textile materials (usually Section XIV or XV).

7. Heading 5910 does not cover:

(a) drive and conveyor belting of textile material less than 3 mm thick; or

(b) conveyor belts or belts, or belting of textile material impregnated, coated or duplicated with rubber, or of textile yarns or cords impregnated, coated or rubber-coated (heading 4010).

8. Heading 5911 covers the following goods, which are not included in any other heading of Title XI:

(a) textile articles in a piece cut to the desired length or simply cut in rectangles, including squares, other than articles of headings 5908 to 5910, namely:

(i) textile materials, felt or felt and fabrics with felt lining, coated or duplicated with rubber, leather or other material, commonly used for needle tapes, and similar materials used for other technical purposes, including narrow corduroy cloths impregnated with rubber, for coating weavers;

(ii) the sieve;

(iii) filtration or filtering fabrics used in oil presses or similar purposes, of textile material or human hair;

(iv) flat fabrics with multiple main or weasel threads, whether wobbly or not, impregnated or uncoated, used in mechanical engineering or for other technical purposes;

(v) metal reinforced textile materials used for technical purposes;

(vi) cords, braided braids and similar coated or uncoated articles, impregnated or impregnated or reinforced or not reinforced with metal, used in industry as sealing or cushioning materials;

(b) textile articles (other than articles of headings 5908 to 5910) used for technical purposes (e.g. textile materials and felts or felts, infinite or with connecting devices, used in paper-making or similar machinery (e.g. for pulp or asbestos cement), gaskets, seals, polishing discs and other parts of machinery).