Cotton Canvas Tarpaulin Coated with PVC from China
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.
Duty Rate — China → United States
40.2%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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