CHAPTER 59 · LEGAL NOTES
Chapter 59
The 83 legal notes below govern classification under Chapter 59. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
Note 14
Chapter Note 14: 1%1/ m 2 kg Other: Over 70 percent by weight of rubber or
Note 2
Chapter Note 2: Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15° and 30° (usually chapter 39); (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
Note 2
Chapter Note 2: 7%1/ m 2 kg Of man-made fibers: Fabrics specified in note 9 to section XI:
Note 2
Chapter Note 2: 7%1/ m 2 kg 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: 5903
Note 2
Chapter Note 2: 7%1/ m 2 kg Of man-made fibers: Fabrics specified in note 9 to section XI:
Note 2
Chapter Note 2: 7%1/ 2 kg 2 kg 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: 5903
Note 2
Chapter Note 2: 7%1/ m 2 kg Of man-made fibers: Fabrics specified in note 9 to section XI:
Note 2
Chapter Note 2: 7%1/ 2 kg 2 kg Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape: 5904
Note 2
Chapter Note 2: 7%1/ m 2 kg Of man-made fibers: Over 70 percent by weight of rubber or
Note 2
Chapter Note 2: 7%1/ m 2 kg Of man-made fibers: Over 70 percent by weight of rubber or
Note 3
Chapter Note 3: For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
Note 3
Chapter Note 3: 3%1/ m 2 kg 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like:
Note 4
Chapter Note 4: For the purposes of heading 5905, the expression "textile wall coverings" applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting). This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 4814) or on a textile backing (generally heading 5907).
Note 4
Chapter Note 4: 1%1/ m 2 kg Tire cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: 5902
Note 5
Chapter Note 5: For the purposes of heading 5906, the expression "rubberized textile fabrics" means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber: (i) Weighing not more than 1,500 g/m2 ; or (ii) Weighing more than 1,500 g/m2 and containing more than 50 percent by weight of textile material; (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 5604; and (c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square meter. This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 40), or textile products of heading 5811.
Note 6
Chapter Note 6: Heading 5907 does not apply to:
Note 7
Chapter Note 7: Heading 5910 does not apply to: (a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or (b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 4010).
Note 8
Chapter Note 8: Heading 5911 applies to the following goods, which do not fall in any other heading of section XI: (a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 5908 to 5910), the following only: (i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); (ii) Bolting cloth; (iii) Filtering and straining cloth of a kind used in oil presses or the like, of textile material or of human hair; (iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
footnote
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See headings 9902.22.84 and 9902.25.64.
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Classify under Chapter 59 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.