Application for Further Review of Protest No. 1704-22-105466; Tariff Classification of Plastic-Coated Textile Fabrics

H331892 February 11, 2026 OT:RR:CTF:FTM H331892 MJD CATEGORY: Classification TARIFF NO.: 5903.10.20; 6001.92.00 Center Director Apparel, Footwear, and Textiles Center of Excellence and Expertise U.S. Customs and Border Protection 555 Battery Street, Room 401 San Francisco, CA 94111 Attn: Eddie Griffin, Import Specialist RE: Application for Further Review of Protest No. 1704-22-105466; Tariff Classification of Plastic-Coated Textile Fabrics Dear Center Director, The following is our decision with respect to the Application for Further Review (“AFR”) of Protest number 1704-22-105466, timely filed on October 6, 2022, by Junker & Nakachi on behalf of their client, Keyston Bros., Inc. (hereinafter “Protestant”), regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of certain plastic-coated textile fabrics. FACTS: The subject merchandise is 14 different types of textile fabrics that consist of a knit polyester fabric that is laminated on one side to cellular polyvinyl chloride that is embossed to simulate a particular leather or other design. The following is a list of the commercial names of the 14 different styles of fabrics: 1. Avalanche 2. Advantage Marine 3. Grabber 4. Cheyenne 5. Circuit 6. Colorado 7. Jackson 8. Autosoft 9. Melbourne 10. Moss 11. Olympus 12. Remington 13. Reno 14. Wild Croc According to the Protestant, the knit textile portion of each fabric differ in specifications and is designed specifically to produce the desired physical appearance and characteristics, and to facilitate the intended use, of the protested fabric in question. For example, the Protestant explains that when softness is an important feature of the finished fabric, the knit textile that is used is thicker and softer, whereas when exposure to moisture is likely, such as in marine applications, the fabrics are treated with mildew-resistant applications. The Protestant asserts that the manufacturing process is largely the same for all of the fabrics and consist of the following steps: The polyester textile is knit in a circular knitting process, such that the resulting fabric is in tube form. That tube is then slitted to form a flat, single layer of knit polyester fabric. A layer of adhesive is applied to the textile and oven-dried; this layer is intended to enhance the body and stiffness of the textile; for raised fabrics, the adhesive layer also helps provides slight tackiness to the extruding fibers that helps cause the fabric to become further raised as it moves through the production machinery in subsequent production steps. A second layer of adhesive is then applied, and the PVC coating is applied, embossed and heat-cured. For most models, the textile face is also printed. Depending on the fabric model, additional processes such as treatment for mildew resistance or UV-resistance, or application of an acrylic top coat to the PVC, are performed as well. U.S. Customs and Border Protection (“CBP”) received 14 samples that are said to be representative of the protested textile fabrics. Each sample was submitted to CBP’s New York Laboratory for testing. The summarized test results of fabric styles Avalanche, 1 Connect AKA Circuit, Grabber, Jackson, Remington, Reno ADF, and Wild Croc areas follows: 1 See Laboratory Report No. NY20230727, dated November 29, 2023, for fabric sample Avalanche; Laboratory Report No. NY20230723, dated December 19, 2023, for fabric sample Connect AKA Circuit; Laboratory Report No. NY20230720, dated July 03, 2024, for fabric sample Grabber; Laboratory Report No. NY20230724, dated July 23, 2024, for fabric sample Jackson; Laboratory Report No. NY20230716, dated January 25, 2024, for fabric sample Remington; Laboratory Report No. NY20230729, dated March 6, 2024, for fabric sample Reno ADF; and Laboratory Report No. NY20230725, dated November 29, 2023, for fabric sample Wild Croc. 2 They are knit fabrics which are wholly of man-made fibers that have been brushed or napped, and coated with a cellular polyvinyl chloride plastic material. The plastic accounts for over 70 percent of the weight of the samples. The summarized test results of fabric styles Autosoft Moss, Advantage Marine, Autosoft KLM, Cheyenne, Colorado, Melbourne Marine, and Olympus are as follows:2 The fabrics have a textile portion that is composed wholly of man-made fibers, is of weft knit pile construction, and contains 12 or more stitches per centimeter in the vertical direction, except for fabric style Colorado which has only 11 stiches in the vertical direction. Each coated fabric weights over 271 grams per square meter. ISSUE: Whether the plastic-coated textile fabrics are classified in heading 3921, HTSUS, as “[o]ther plates, sheets, film, foil and strip, of plastics,” or in heading 5903, HTSUS, as “[t]extile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902,” or in heading 6001, HTSUS, as “[p]ile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted.” LAW AND ANALYSIS: Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 1704-22-105466 is properly accorded pursuant to 19 C.F.R. § 174.24(a), as the decision against which the protest was filed is alleged to be inconsistent with CBP rulings or decisions with respect to the same or substantially similar merchandise, specifically New York Ruling Letter (“NY”) N303815, dated May 8, 2019; NY N252776, dated March 16, 2018; NY N141040, dated June 25, 2014; and NY J87432, dated July 18, 2003. Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. The 2021 HTSUS provisions under consideration are as follows: 2 See laboratory report no. NY20230718, dated July 31, 2024, for fabric sample Autosoft (Moss); laboratory report no. NY20230728, dated July 03, 2024, for fabric sample Advantage Marine; laboratory report no. NY20230719S, dated January 11, 2024, for fabric sample Autosoft KLM; laboratory report no. NY20230713, dated May 16, 20204, for fabric sample Cheyenne; laboratory report no. NY20230714S, dated March 14, 2024, for fabric sample Colorado; laboratory report no. NY20230715, dated August 29, 2024, for fabric sample Melbourne Marine; and laboratory report no. NY20230717S, dated July 03, 2024, for fabric sample Olympus. 3 3921 Other plates, sheets, film, foil and strip, of plastics: Cellular: 3921.12 Of polymers of vinyl chloride: Combined with textile materials: Products with textile components in which man- made fibers predominate by weight over any other single textile fiber: 3921.12.11 Over 70 percent by weight of plastics * * * 5903 Textile fabric impregnated, coated, covered or laminated with plastics, other than those of heading 5902: 5903.10 With poly(vinyl chloride): Of man-made fibers: Other: 5903.10.20 Over 70 percent by weight of rubber or plastics * * * 6001 Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: 6001.92.00 Of man-made fibers: * * * Note 1(h) to Section XI, which covers Chapters 59 and 60, HTSUS, provides that: 1. This section does not cover: … (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39; * * * Note 2(p) to Chapter 39, HTSUS, provides as follows: 2. This chapter does not cover: … (p) Goods of section XI (textiles and textile articles) 4 * * * Notes 2(a)(5) to Chapter 59, HTSUS, provides as follows: 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 of cellular), other than: … (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); or * * * Note 1(c) to Chapter 60, HTSUS, provides as follows: 1. This chapter does not cover: … (c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. * * * The Explanatory Notes (“ENs”) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The General ENs to Chapter 39, HTSUS, provide, in pertinent part, as follows: The following products are also covered by this Chapter: … (d) Plates, sheets and strip of cellular plastics combined with textile fabrics (as defined in Note 1 to Chapter 59), felt or nonwovens, where the textile is present merely for reinforcing purposes. In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, felt or nonwovens, when applied to one face only of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more 5 elaborately worked textiles (e.g., by raising) and special products, such as pile fabrics, tulle and lace and textile products of heading 58.11, are regarded as having a function beyond that of mere reinforcement. * * * The Protestant asserts that the subject fabrics are classified in subheading 5903.10.20, HTSUS, which provides for “[t]extile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of man-made fibers: Other: Over 70 percent by weight of rubber or plastics.” CBP liquidated the fabrics under subheading 3921.12.11, HTSUS, which provides for “[o]ther plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of vinyl chloride: Combined with textile materials: Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: Over 70 percent by weight of plastics.” The fabrics at issue are plastic and textile combinations. The plastic coating on all of the fabrics is visible to the naked eye and detailed to imitate leather, and the textile component is a knit fabric composed of polyester yarns. The classification of textile and plastic combinations is determined by the Notes found in Chapters 39 and 59, HTSUS, and in Sections VII and XI of the HTSUS. Note 2(p) to Chapter 39, HTSUS, precludes classification of “[g]oods of section XI (textiles and textile articles).” Alternatively, Note 1(h) to Section XI, HTSUS, excludes “Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39.” In determining whether a plastic and textile combination material is an article of plastic of Chapter 39, HTSUS, or a textile article under Section XI, HTSUS, we must determine whether the textile component serves merely for reinforcement purposes. Pursuant to the General ENs to Chapter 39, HTSUS, “[p]lates, sheets and strip of cellular plastics combined with textile fabrics (as defined in Note 1 to Chapter 59), felt or nonwovens, where the textile is present merely for reinforcing purposes” are classifiable under Chapter 39, HTSUS. Here, the knit polyester textile fabric is described in Note 1 to Chapter 59, HTSUS, which explains that textile fabrics are the woven fabrics of Chapters 50 to 55. Therefore, we now consider whether the knit polyester fabric is “present merely for reinforcing purposes.” With respect to styles Avalanche, Connect AKA Circuit, Grabber, Jackson, Remington, Reno ADF, and Wild Croc, according to CBP’s New York Laboratory test results, the textile fabric component of these fabrics has either been brushed or napped. The General ENs to Chapter 39, HTSUS, are instructive as they provide that “[f]igured, printed or more elaborately worked textiles (e.g., by raising) . . . are regarded as having a function beyond that of mere reinforcement.” Since the textile portion of the above-mentioned fabrics are raised by either brushing or napping, the textile is considered to be more elaborately worked, and is therefore considered to be more than for “merely reinforcing purposes” as stated in Notes 2(a)(5) to Chapter 59, HTSUS, and are therefore regarded as products of Chapter 59. Accordingly, fabric styles Avalanche, Connect AKA Circuit, Grabber, Jackson, Remington, Reno ADF, and Wild Croc are classified in heading 5903, HTSUS, and specifically in subheading 5903.10.20, 6 HTSUS, which provides for “[t]extile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of man-made fibers: Other: Over 70 percent by weight of rubber or plastics.” In regards to fabric styles Autosoft Moss, Advantage Marine, Autosoft KLM, Cheyenne, Melbourne Marine, Olympus, and Colorado, CBP’s New York Laboratory found that the textile component of these fabrics are of weft knit pile construction. It should be noted that pile fabrics are not classified in Chapter 50, HTSUS, and are explicitly included in Chapter 60, HTSUS. Note1(c) to Chapter 60, HTSUS, states that “Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.” (emphasis added). As the above-mentioned fabrics are knitted pile fabrics coated with plastic, they are classified in heading 6001, HTSUS. The Protestant cites to NY N303815, NY N252776, NY N141040, and NY J87432 where plastic coated textile fabrics were classified in heading 5903, HTSUS, because the textile side of the fabrics were brushed. While these rulings do support the classification of fabric styles Avalanche, Connect AKA Circuit, Grabber, Jackson, Remington, Reno ADF, and Wild Croc in heading 5903, HTSUS, these rulings do not support the classification of fabric styles Autosoft Moss, Advantage Marine, Autosoft KLM, Cheyenne, Melbourne Marine, Olympus, and Colorado in heading 5903, HTSUS, because the textile component of the fabrics in the above- mentioned rulings were not of knit pile construction. Again, CBP’s New York Laboratory found fabrics styles Autosoft Moss, Advantage Marine, Autosoft KLM, Cheyenne, Melbourne Marine, Olympus, and Colorado to be of a weft knit pile construction rather than brushed or napped. It should be noted that CBP’s Laboratory results carry a presumption of correctness: “It is well settled that the methods of weighing, measuring, and testing merchandise used by customs officers and the results obtained are presumed to be correct.”? Aluminum Co. of America v. United States, 477 F.2d 1396, 1398 (C.C.P.A. 1973) (hereinafter Alcoa) (citations omitted).? Absent a conclusive showing that the testing method used by the CBP laboratory is in error, or that the CBP laboratory results are erroneous, there is a presumption that the results are correct.? See Exxon Corp. v. United States, 462 F. Supp. 378, 381-82 (Cust. Ct. 1978) (citations omitted).? “If a prima facie case is made out, the presumption is destroyed, and the Government has the burden of going forward with the evidence.”? Alcoa, 477 F.2d at 1399. In the instant case, absent a conclusive showing that CBP’s Laboratory results are erroneous, we find that in accordance with CBP’s New York Laboratory Reports, fabric styles Autosoft Moss, Advantage Marine, Autosoft KLM, Cheyenne, Melbourne Marine, Olympus, and Colorado are knitted pile fabrics coated with plastic, and are therefore classified in heading 6001, HTSUS, and specifically in subheading 6001.92.00, HTSUS, which provides for “[p]ile fabrics, including ‘longpile’ fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers.” HOLDING: By application of GRIs 1 and 6, the 14 fabrics at issue are classified as follows: 7 (1) Fabric styles Avalanche, Connect AKA Circuit, Grabber, Jackson, Remington, Reno ADF, and Wild Croc are classified under heading 5903, HTSUS, and specifically under subheading 5903.10.20, HTSUS, which provides for “[t]extile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of man-made fibers: Other: Over 70 percent by weight of rubber or plastics. The 2021 column one, general rate of duty is free. (2) Fabric styles Autosoft Moss, Advantage Marine, Autosoft KLM, Cheyenne, Melbourne Marine, Olympus, and Colorado are classified under heading 6001, HTSUS, and specifically under subheading 6001.92.00, HTSUS, which provides for “[p]ile fabrics, including ‘longpile’ fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers.” The 2021 column one, general rate of duty is 17.2%. Since reclassification of the merchandise as indicated above would result in no net duty reduction, you are instructed to DENY the Protest in full. You are instructed to notify the protestant of this decision no later than 60 days from the date of this decision. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to this notification. Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the Customs Rulings Online Search System (“CROSS”) at https://rulings.cbp.gov/ which can be found on the U.S. Customs and Border Protection website at http://www.cbp.gov and other methods of public distribution. Sincerely, Yuliya A. Gulis, Director Commercial and Trade Facilitation Division 8