They look very similar and they are made of Polyurethane but classified differently.
What matters is whether the fabric is classified in Heading 5903 “Textile fabrics impregnated, coated, covered or laminated with plastics” or not.
It seems both items fulfill the condition but according to note 2(a)(5) to CH 59, they are classified differently.
“Exclution list” Note 2(a)(5) to CH 59
———————
Plates, sheets or strip of cellular plastics, combined with textile fabric.
The tissue is dense, colored, sanded and thicker than the cell plastic film
where the textile fabric is present merely for reinforcing purposes (Chapter 39)
———————
① is made of a fabric of heading “5903” because the textile layer is not only mare support. Therefore it goes to 6210.50.
➁ is not made of a fabric of heading “5903”, because the textile layer is a mere support without advanced work. Therefore it goes to 3926.20
It’s challenging to judge if the layer is a mere support or not by item description, picture, or actual item.
We need to be careful when we hundle plastic layered product.
Here is a tips on how to ImageSearch for HS classification.
I’ll find HS code for you. If you need my help, please apply from here.
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