Cotton Canvas Tarpaulin Coated with PVC

A heavy-duty cotton canvas fabric impregnated with PVC plastic for weatherproofing, used as tarpaulins for trucks and covers. It falls under HTS 5903.90.1000 because the PVC coating is visible to the naked eye and the base is cotton textile fabric from chapters 50-55. The coating enhances durability without embedding the fabric completely.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.7%+35.0%37.7%
🇲🇽Mexico2.7%+10.0%12.7%
🇨🇦Canada2.7%+10.0%12.7%
🇩🇪Germany2.7%+10.0%12.7%
🇯🇵Japan2.7%+10.0%12.7%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

5906.99Lower: 13.3% vs 37.7%

If coated with rubber instead of plastics

Rubberized cotton fabrics shift to heading 5906, as plastics coating defines 5903 exclusivity.

5210.11Lower: 23.5% vs 37.7%

If coating invisible to naked eye

Per 5903 note (a)(1), non-visible treatments remain classified as plain woven cotton fabrics in chapter 52.

3921.90Lower: 14.8% vs 37.7%

If fabric fully embedded in plastics

5903 excludes products where textile is completely embedded, moving to chapter 39 plastics.

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Import Tips & Compliance

Verify the coating is visible to the naked eye per heading 5903 notes to avoid reclassification to chapters 50-55

Provide lab tests confirming cotton base >50% by weight and PVC impregnation details in entry documentation

Related Products under HTS 5903.90.10.00

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