5903

Analysis

Heading 5903 of the Harmonized Tariff Schedule covers textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. It divides into 3 six-digit subheadings and 18 eight-digit tariff lines, with 21 ten-digit statistical suffixes below them.

The spread of 14.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.1%, applies to 5903.10.18 (fabrics specified in note 9 to section XI: other…).

6 of its 18 lines with a percentage rate are duty-free at the general rate (33%) and 12 are dutiable, from duty-free up to 14.1%. The median line pays 2.7%.

The largest subheadings are 5903.10 (with poly(vinyl chloride), 6 lines), 5903.20 (with polyurethane, 6 lines) and 5903.90 (other, 6 lines).

By Census's concordance, most of its statistical lines are made by Fabric Coating Mills (313320). Those are the NAICS industries a US producer of these goods would report under.