Textile Fabrics Impregnated, Coated, or Laminated with Polyurethane

Faux or vegan leather made from a textile substrate coated with polyurethane is generally classified under heading 5903.20 rather than in Chapter 39 or Chapter 42, provided the textile substrate remains visible on at least one surface. If the PU coating completely obscures the textile on both surfaces and the product's character is essentially that of a plastic sheet, reclassification into Chapter 39 is possible. End-use marketing terms do not control classification; the physical construction does.

Lines 5903201500 and 5903201800 specifically cover man-made fiber fabrics bonded with polyurethane where the plastic content exceeds 60% by weight, and they carry different duty treatment than the lines for lower plastic-content fabrics. This threshold matters because many performance textile laminates are engineered close to this boundary, and a small difference in coating weight can shift classification — and duty liability — between lines.