## Common ground
All options are types of tarpaulins classified by their primary material.
## Options at a glance
**3926.90 – Plastic material**
- **Defining trait:** Made primarily from synthetic plastic (e.g., PVC, polyethylene), often waterproof and flexible.
- **Typical examples:** Heavy-duty construction tarps, truck covers, rain tarps.
- **Best fit when:** Need high water resistance, durability in outdoor conditions, or low cost.
**5407.20,6306.1X,6307.90 – Textile material**
- **Defining trait:** Made from woven fabrics like polyester, nylon, or canvas; often treated for weather resistance.
- **Typical examples:** Sailing sails, camping tarps, agricultural covers.
- **Best fit when:** Requires breathability, strength under tension, or reuse in moderate conditions.
**7610.90 – Aluminium**
- **Defining trait:** Made from aluminum sheets or panels; rigid and lightweight, not flexible like fabric or plastic.
- **Typical examples:** Roofing sheets, temporary shelters with structural rigidity.
- **Best fit when:** Used as a rigid cover or structural panel, not a flexible tarp.
## Key differences
| Feature | Plastic (3926.90) | Textile (5407/6306/6307) | Aluminium (7610.90) |
|------------------|-------------------|----------------------------|------------------------|
| Flexibility | Flexible | Flexible | Rigid |
| Water resistance | Very high | Moderate to high | Low (but weatherproof) |
| Primary use | Temporary covers | Outdoor protection | Structural shielding |
## How to choose
- Is it flexible and waterproof like a plastic sheet? → 3926.90
- Is it made of woven fabric (e.g., polyester or canvas)? → 5407.20,6306.1X,6307.90
- Is it rigid, metal-based, and used as a panel or roof? → 7610.90
## Overlaps & pitfalls
- A tarp made of coated fabric (e.g., polyester with PVC coating) may fit both 5407.20 and 3926.90; use the **primary material**: if fabric is dominant, choose textile; if plastic coating dominates, choose plastic.
- "Aluminium" tarpaulins are rare—most are rigid panels, not flexible tarps. If it bends easily, it’s likely not aluminium.
- No option clearly prioritizes function over material—choose based on **main structural material**