Application for Further Review of Protest No. 4601-24-137775; Tariff Classification of Coated Textiles

H343644 December 15, 2025 OT:RR:CTF:FTM H343644 TJS CATEGORY: Classification TARIFF NOs.: 3921.12.11; 5903.10.20 Center Director Apparel, Footwear and Textiles CEE U.S. Customs and Border Protection 555 Battery Street San Francisco, CA 94111 Attn: Susan Coleman, Supervisory Import Specialist Re: Application for Further Review of Protest No. 4601-24-137775; Tariff Classification of Coated Textiles Dear Center Director: This letter is in reference to the Application for Further Review (“AFR”) of Protest No. 4601-24-137775, received on September 23, 2024, on behalf of importer Rocheux International of NJ Inc. (“Protestant”), regarding U.S. Customs and Border Protection’s (“CBP”) tariff classification of certain textiles coated with plastic under the Harmonized Tariff Schedule of the United States (“HTSUS”). This decision follows a meeting, requested by Protestant, with their counsel on October 15, 2025. FACTS: The merchandise at issue is six styles of fabrics coated with plastic for use in home furnishings. The styles are called: New Soho, Seaquest, Espirit, Mustang, Heritage, and Foundation. According to the Protestant, all six fabrics are made by bonding one layer of fabric with one layer of plastic film with an adhesive. This AFR covers 17 entries of the subject merchandise entered between January 2023 and September 2023. The fabrics were entered under subheading 5903.10.20, HTSUS, which provides, “Textile 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 entries on April 12, 2024, under subheading 3921.12.11, HTSUS, which provides for, “Other 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.” Protestant provided samples of the fabrics, which were sent to the CBP laboratory for analysis. On February 5, 2025, the CBP laboratory provided the following findings and corresponding reports: New Soho (NY20250153), Seaquest (NY20250154), and Espirit (NY20250156) are weft knit fabrics which have been coated, covered, or impregnated with a cellular polyvinyl chloride. The textile layers are made wholly of polyester staple yarns which have not been brushed, napped or sanded. The New Soho sample is approximately 87.5% plastic and 12.5% textile. The Seaquest sample is approximately 86.8% plastic and 13.2% textile. The Espirit sample is approximately 85.6% plastic and 14.4% textile. Mustang (NY20250151) is a plain weave fabric which has been coated, covered, or impregnated on one surface with multiple layers of cellular polyvinyl chloride. The textile layer is made wholly of polyester staple yarns which have not been brushed, napped or sanded. The sample is approximately 84.2% plastic and 15.8% textile. Heritage (NY20250152) and Foundation (NY20250155) are weft knit fabrics which have been coated, covered, or impregnated on one surface with multiple layers of cellular polyvinyl chloride. The textile layer is wholly composed of polyester filament yarns which have been brushed, napped, or sanded. The Heritage sample is approximately 76% plastic and 24% textile. The Foundation sample is approximately 74.9% plastic and 25.1% textile. ISSUE: What is the tariff classification of the coated textiles under the HTSUS? 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. (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. 4601-24-137775 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to involve questions of law or fact which have not been ruled upon by the Commissioner of CBP or his designee or by the Customs courts. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that 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 GRI may then be applied. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined 2 according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRI 1 through 5. The 2023 HTSUS provisions under consideration are as follows: 3921: Other plates, sheets, film, foil and strip, of plastics: 5903: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: * * * * * Note 1 to Section XI (Textiles and Textile Articles) provides: 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 to Chapter 39, HTSUS, provides as follows: 2. This chapter does not cover: … (p) Goods of section XI (textiles and textile articles); The Notes to Chapter 59, HTSUS, provide in relevant part: 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: … (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 … 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. * * * * * 3 In addition, the Explanatory Notes (“EN”) 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. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The General ENs to Chapter 39, HTSUS, provide the following, in pertinent part: Plastics and textile combinations Wall or ceiling coverings which comply with Note 9 to this Chapter are classified in heading 39.18. Otherwise, the classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. 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 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 EN to heading 5903, provides in relevant part: This heading also covers “textile fabrics laminated with plastics” as defined in Note 3 to this Chapter. * * * * * Note 1(h) to Section XI, HTSUS, which includes Chapter 59, provides that the section does not cover “Woven, knitted, or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39.” Alternatively, Note 2(p) to Chapter 39, HTSUS, precludes classification of “Goods of section XI (textiles and textile articles).” Note 2 to Chapter 59 helps distinguish between fabrics impregnated, coated, covered or laminated with plastics of Chapter 39 from those of heading 5903, HTSUS. Per Note 2(a) to Chapter 59, heading 5903 includes “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)” subject to the enumerated exclusions. The Protestant asserts that the subject fabrics are not subject to any exclusions in Note 2(a) since they are laminated as defined in Note 3 to Chapter 59, HTSUS. Specifically, the Protestant claims since Note 3 explicitly defines “textile fabrics laminated with plastics,” Note 3 4 “stands alone in identifying certain goods covered by heading 5903.” Thus, the Protestant asserts that all laminated fabrics are classified in Chapter 59, including all six fabrics subject to this protest, regardless of the additional requirements set forth in Note 2(a) to Chapter 59, HTSUS. In support of this, the Protestant cites to Headquarters Ruling Letter (“HQ”) H329794, dated April 23, 2024, which in part classified certain polyester knit fabric bonded with polyurethane cellular foam in heading 5903, HTSUS. In examining whether any exclusions of Note 2 applied to the laminated fabric at issue, CBP stated, “While [Note 2 to Chapter 59 and EN 2 to Chapter 59] also provide that certain fabrics are not covered by heading 5903 and lists specific exceptions, none of those exceptions apply to laminated fabrics.” By this statement, CBP was referring only to the specific laminated fabrics at issue in that ruling. That is, none of the exclusions listed in Note 2 excepted the particular laminated fabrics in HQ H329794 from classification heading 5903, HTSUS. The introduction of Note 3 to Chapter 59 in 2022 removed the requirement that any plastic lamination layer be visible to the naked eye for a fabric to be classified in heading 5903, HTSUS. Note 3 eliminates only the visibility requirement of Note 2(a)(1) and does not extend to all the exclusions in Note 2 to Chapter 59. This is evident in that Note 2 clearly refers to “textile fabrics … laminated with plastics.” Therefore, even if the subject fabrics are laminated with plastics as defined in Note 3, they are disqualified from heading 5903, HTSUS, if they fall within one of the exclusions of Note 2(a) to Chapter 59, HTSUS. Note 2(a)(5) excludes from heading 5903, HTSUS, “plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” and directs classification of these products in Chapter 39, HTSUS. The CBP laboratory reported that all six samples consist of cellular polyvinyl chloride (PVC). Since the merchandise is composed of cellular plastic, the issue that must be resolved is whether the textile fabric is present merely for reinforcing purposes. If the textile backing acts as more than “mere reinforcement,” classification in Chapter 39, HTSUS, is not warranted. The ENs to Chapter 39 further clarify what is meant by “mere reinforcement,” providing that “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.” In the instant case, the CBP laboratory found that samples New Soho, Seaquest, Espirit, and Mustang each have a textile layer made wholly of polyester staple yarns that have not been brushed, napped or sanded, meaning they have not been further worked. Additionally, the textile layer appears uniformly dyed white, which according to the EN to Chapter 39, is indicative of serving merely for reinforcing purposes. Therefore, we conclude that the textile fabric is present merely to reinforce the PVC. Accordingly, New Soho, Seaquest, Espirit, and Mustang are excluded from classification in heading 5903, HTSUS, by Note 2(a)(5) to Chapter 59, HTSUS, which directs classification as an article of plastic of Chapter 39, HTSUS. Because New Soho, Seaquest, Espirit, and Mustang consist of cellular PVC combined with a layer of polyester textile material, and the PVC makes up over 70 percent by weight of each sample, these fabrics are classified in subheading 3921.12.11, HTSUS, which provides for “Other 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.” 5 The CBP laboratory found that the Heritage and Foundation samples each have a textile layer made wholly of polyester filament yarns that have been brushed, napped, or sanded. Since the textile components have been raised by brushing, they serve a function beyond mere reinforcement. Therefore, the products are classified in heading 5903, HTSUS. Since the Heritage and Foundation samples are polyester textile fabrics laminated with PVC, which makes up over 70 percent by weight of each sample, these fabrics are classified in subheading 5903.10.20, HTSUS, which provides, “Textile 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.” HOLDING: By application of GRI 1 and 6, New Soho, Seaquest, Espirit, and Mustang are classified in subheading 3921.12.11, HTSUS, which provides for “Other 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 2023 column one, general rate of duty is 4.2% ad valorem. By application of GRI 1 and 6, Heritage and Foundation are classified in subheading 5903.10.20, HTSUS, which provides for “Textile 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 2023 column one, general rate of duty is free. You are instructed to deny the protest, except to the extent reclassification of the merchandise as indicated above results in a net duty reduction and partial allowance. 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 the public on the Customs Rulings Online Search System (CROSS) at https://rulings.cbp.gov/, or other methods of public distribution. Sincerely, Yuliya A. Gulis, Director Commercial and Trade Facilitation Division 6