Laminated PU Cotton Backing for Apparel from Mexico
Cotton fabric laminated with thin polyurethane sheet for use as lining or backing in rain jackets, bonded visibly. HTS 5903.20.10.00 applies per lamination definition in notes, as cotton textile with PU, flexible and not fully embedded. Provides breathable yet protective layer.
Duty Rate — Mexico → United States
12.7%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Specify lamination process (heat/pressure bonding) in tech specs to match chapter note definition
• Cotton content must dominate; test for >50% textile to avoid chapter 39
• Retail sets with garments may need separate classification