Subheading · Chapter 59 · Heading 5903
5903.20: Textile fabrics impregnated, coated, covered or laminated: with polyurethane
PU-coated textile fabrics
Official description With polyurethane
5903.20 is the HS subheading for PU-coated textile fabrics, under heading 5903 in chapter 59.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 5903 20 00 00 With polyurethane m²
- 5903 20 10 00 Impregnated 8%m²
- 5903 20 90 00 Coated, covered or laminated 8%m²
- 5903 20 90 20 Two layers' plastic-laminated textile fabric with: - one layer consisting of knitted or crocheted polyester textile fabric, - other layer consisting of polyurethane foam, - a weight of 150g/m² or more, but not more than 500g/m², - a thickness of 1mm or more, but not more than 5mm for use in the manufacture of the retractable roof of motor vehicles 8%m²
- 5903 20 90 90 Other 8%m²
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 4
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- Duty suspensionAutonomous suspension under end-use Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 3 lines
Import requirements 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| DCTS Standard | Indonesia | 6.4% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £10.1m | 19.9% | +3.4% |
 Netherlands | £9.2m | 18.1% | +59.5% |
 United States | £4.8m | 9.5% | +25.8% |
 Poland | £4m | 8% | -2.4% |
 Türkiye | £3.6m | 7% | -10.9% |
 Germany | £3.1m | 6.2% | +5% |
 Japan | £2.9m | 5.7% | -31.7% |
 Belgium | £2.9m | 5.6% | -3.8% |
Same subheading in other tariffs
EU 8% Third-country duty 2 tariff lines Türkiye 8% Third-country duty 4 tariff lines USA Free – 8% General (MFN) 6 tariff lines · average 3.5% 
Canada Free Third-country duty 2 tariff lines 
Mexico 25% Third-country duty 2 tariff lines 
Brazil 26% Third-country duty 1 tariff line 
Argentina 16% Third-country duty 6 tariff lines 
Peru 11% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 4 tariff lines Japan 3.5% Third-country duty 1 tariff line 
Taiwan 5% – 10% Third-country duty 4 tariff lines · average 8.8% 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 5% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$586kUS$586k+US$13m+US$70m+> US$334m
Exports: 118
- China: US$2bn
- South Korea: US$598m
- Japan: US$389m
- Taiwan: US$334m
- United States: US$320m
- Germany: US$294m
- Italy: US$225m
- Poland: US$130m
- France: US$119m
- Belgium: US$91m
- Netherlands: US$72m
- Spain: US$70m
- Vietnam: US$63m
- Switzerland: US$60m
- Türkiye: US$60m
- Czechia: US$59m
- Portugal: US$58m
- Mexico: US$51m
- Hong Kong SAR China: US$45m
- Malaysia: US$39m
- United Kingdom: US$38m
- Thailand: US$19m
- Austria: US$17m
- Luxembourg: US$15m
- Romania: US$14m
- India: US$13m
- Morocco: US$13m
- Brazil: US$13m
- Hungary: US$13m
- Indonesia: US$12m
- Slovakia: US$11m
- Slovenia: US$9m
- Croatia: US$9m
- Sweden: US$9m
- Egypt: US$5m
- Russia: US$4m
- Israel: US$4m
- Finland: US$3m
- Denmark: US$3m
- Bulgaria: US$3m
- United Arab Emirates: US$3m
- Lithuania: US$3m
- Greece: US$2m
- Tunisia: US$2m
- Canada: US$2m
- Pakistan: US$2m
- North Macedonia: US$1m
- Paraguay: US$1m
- South Africa: US$1m
- Serbia: US$1m
- Singapore: US$1m
- Bosnia & Herzegovina: US$1m
- Ireland: US$1m
- Sri Lanka: US$645k
- Norway: US$590k
- Australia: US$586k
- Latvia: US$567k
- Colombia: US$543k
- Belarus: US$536k
- Ukraine: US$482k
Trade value (US$) no reported trade < US$2mUS$2m+US$17m+US$72m+> US$271m
Imports: 190
- Vietnam: US$1bn
- United States: US$354m
- Bangladesh: US$330m
- Indonesia: US$296m
- Mexico: US$287m
- China: US$271m
- Cambodia: US$189m
- Morocco: US$180m
- Poland: US$152m
- Türkiye: US$142m
- India: US$124m
- Russia: US$122m
- Germany: US$111m
- Myanmar (Burma): US$107m
- Italy: US$91m
- Hong Kong SAR China: US$86m
- Romania: US$85m
- Czechia: US$80m
- Brazil: US$72m
- Tunisia: US$70m
- Serbia: US$69m
- France: US$65m
- United Kingdom: US$63m
- Canada: US$51m
- Ukraine: US$49m
- Philippines: US$48m
- Spain: US$48m
- South Korea: US$46m
- Thailand: US$44m
- Iran: US$40m
- Pakistan: US$38m
- Slovakia: US$37m
- North Macedonia: US$34m
- Malaysia: US$33m
- Hungary: US$33m
- Colombia: US$32m
- Portugal: US$31m
- Netherlands: US$31m
- South Africa: US$30m
- Japan: US$28m
- United Arab Emirates: US$26m
- Uzbekistan: US$23m
- Belgium: US$22m
- Bosnia & Herzegovina: US$21m
- Sri Lanka: US$20m
- Austria: US$18m
- Argentina: US$17m
- Taiwan: US$16m
- Nigeria: US$16m
- Albania: US$14m
- Algeria: US$13m
- Peru: US$13m
- Bulgaria: US$12m
- Syria: US$11m
- Finland: US$11m
- Kazakhstan: US$10m
- Greece: US$10m
- Armenia: US$10m
- Australia: US$10m
- Denmark: US$10m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$2bn | 40.3% |
| 2 |  South Korea | US$598m | 10.7% |
| 3 | Japan | US$389m | 7% |
| 4 | Taiwan | US$334m | 6% |
| 5 | United States | US$320m | 5.7% |
| 6 | Germany | US$294m | 5.3% |
| 7 |  Italy | US$225m | 4% |
| 8 | Poland | US$130m | 2.3% |
| 9 |  France | US$119m | 2.1% |
| 10 | Belgium | US$91m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Vietnam | US$1bn | 19.4% |
| 2 | United States | US$354m | 6.3% |
| 3 |  Bangladesh | US$330m | 5.9% |
| 4 |  Indonesia | US$296m | 5.3% |
| 5 | Mexico | US$287m | 5.1% |
| 6 | China | US$271m | 4.9% |
| 7 |  Cambodia | US$189m | 3.4% |
| 8 |  Morocco | US$180m | 3.2% |
| 9 | Poland | US$152m | 2.7% |
| 10 | Türkiye | US$142m | 2.5% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 9.1%median duty
- 22number of duty-free countries (MFN)
- 45%highest: Bahamas, Iran, Algeria
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 26% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 2.5% | 0% – 5% | 2023 · HS 2017 |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
| Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 9% | 8% – 10% | 2022 |
 Botswana | 9.3% | 0% – 22% | 2023 |
| Brazil | 26% | 2023 · HS 2017 | |
 Brunei | 10% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 10% | 2023 | |
| Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 8% | 2023 | |
 Colombia | 10% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 15% | 2023 · HS 2017 | |
 Egypt | 10% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 9.3% | 0% – 22% | 2023 |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 8% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 6% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 20% | 2023 | |
| Indonesia | 10% | 2023 | |
 Iran | 32% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 3.5% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 10% | 2023 | |
 Kiribati | 15% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 9.3% | 0% – 22% | 2023 |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 6.1%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 20% | 2023 | |
 Maldives | 7.5% | 0% – 15% | 2023 |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 3% | 1% – 5% | 2023 · HS 2017 |
 Mongolia | 5% | 2023 | |
 Montserrat | 25% | 2023 · HS 2017 | |
| Morocco | 6.3% | 2.5% – 10% | 2023 |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 7.5% | 2023 · HS 2017 | |
 Namibia | 9.3% | 0% – 22% | 2023 |
 Nepal | 15% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 5% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 16% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 6% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 11% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 10% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 15% | 2023 · HS 2017 | |
 South Africa | 9.3% | 0% – 22% | 2023 |
| South Korea | 10% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 0% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 3% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 5%* | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
 Thailand | 5% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 22% | 2023 | |
 Tuvalu | 23% | 2017 · HS 2017 | |
 Uganda | 10% | 2023 | |
 Ukraine | 5.3% | 0% – 8% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8% | 2023 | |
| United States | 3.5% | 0% – 8% | 2023 |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 26% | 2023 · HS 2017 | |
| Vietnam | 12% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 18% | 5% – 25% | 2023 |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 65732 Textile fabrics impregnated, coated, covered/laminated with plastics, other than those of heading 657.93.
- End use (BEC Rev. 5)
- Intermediate goods · BEC 411220
- CPC 2.1 product
- 27997 Textile fabrics, impregnated, coated or covered n.e.c.
- ISIC Rev. 4 activity
- 1399 Manufacture of other textiles n.e.c.
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 5903.20 | unchanged |
| 2012 | 5903.20 | unchanged |
| 2007 | 5903.20 | unchanged |
| 2002 | 5903.20 | unchanged |
| 1996 | 5903.20 | unchanged |
| 1992 | 5903.20 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 36
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N364999 U.S. CBP
The tariff classification of two coated fabrics from China
- N362756 U.S. CBP
The tariff classification of polyurethane film tape & laminated textile tape from Czech Republic
- N362803 U.S. CBP
The tariff classification of a laminated textile fabric from France
- N359345 U.S. CBP
The tariff classification and country of origin determination for a coated upholstery fabric; 19 CFR 102.21(c)(4)
- N345007 U.S. CBP
The tariff classification of a polyurethane coated fabric from Turkey
- H314125 U.S. CBP
Application for Further Review of Protest No. 2006-20-104540; Tariff Classification of PVC-Coated and PU-Coated Textiles
- 600012276 HMRC
A woven polyester textile fabric. This has been visibly coated on one side with an embossed non cellular polyurethane plastic coating. This is packaged in 20 metre rolls and is wrapped in clear plastic. This is used for outdoor cushion seats, tent gazebo making, art & craft.
- 600011359 HMRC
A woven polyester textile coated on one side with a visible layer of non-cellular polyurethane Fabric is slightly stretchy used for: Dressmaking, bags making, clothing upholstery Packaged in plastic in rolls of approximately 20 metres .
36 rulings in total for this code
In the UK Global Tariff, subheading 5903.20 covers 3 tariff lines and the duty is 8%.
The EU Combined Nomenclature divides subheading 5903.20 into 2 tariff lines; the duty is 8%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 8%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported PU-coated textile fabrics worth £50.8m (up 5% on the year before), at an average of £13.65 per kg; China supplied 20%, followed by Netherlands.
World trade in PU-coated textile fabrics reached US$6bn in 2024, up 8.6% on 2023.
China was the largest exporter with 40.3% of the total, ahead of South Korea.
Questions and answers
What is the HS code for textile fabrics impregnated, coated, covered or laminated: with polyurethane?
Textile fabrics impregnated, coated, covered or laminated: with polyurethane fall under HS subheading 5903.20, part of heading 5903, in section XI of the Harmonized System.
What is the import duty on textile fabrics impregnated, coated, covered or… in the UK?
Under the UK Global Tariff, imports under 5903.20 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on textile fabrics impregnated, coated, covered or… in the EU?
Under the EU Combined Nomenclature, imports under 5903.20 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most textile fabrics impregnated, coated, covered or…?
China, with US$2bn in 2024 (40.3% of world exports).
Which countries can export PU-coated textile fabrics to the UK duty-free?
173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 8% applies. Pick a country above to see its rate.
Is there anti-dumping duty on PU-coated textile fabrics?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import PU-coated textile fabrics from?
In the 12 months to August 2026, the largest suppliers were China (20%), Netherlands (18%) and United States (10%), out of total imports of £50.8m.