H314125

H314125 July 11, 2025 OT:RR:CTF:FTM H314125 TJS CATEGORY: Classification TARIFF NOs.: 3921.12.11; 5903.10.20; 5903.20.20; 5903.20.25; 6001.22.00 Center Director Apparel, Footwear and Textiles CEE U.S. Customs and Border Protection 2813 Business Park Drive Memphis, TN 38118 Attn: Susan Coleman, Supervisory Import Specialist Re: Application for Further Review of Protest No. 2006-20-104540; Tariff Classification of PVC-Coated and PU-Coated Textiles Dear Center Director: This letter is in reference to the Application for Further Review (“AFR”) of Protest No. 2006-20-104540, received on July 28, 2020, on behalf of Big Kahuna Fabrics (“Protestant” or “Big Kahuna”), regarding U.S. Customs and Border Protection’s (“CBP”) tariff classification of certain textiles coated with polyvinylchloride (PVC) and polyurethane (PU) under the Harmonized Tariff Schedule of the United States (“HTSUS”). Protest No. 2006-20-104540 is the lead protest for all other secondary protests filed concerning the subject imported goods.1 FACTS: The merchandise at issue is several styles of performance fabrics designed for and suitable for use in sofas, chairs, and other furniture to be used in hospitals and similarly demanding locations. According to the protest submission, the fabrics “must withstand commercial use & rigorously frequent cleanings while resisting the hosting or passing of infectious agents.” All of the textiles subject to the protest are coated with either PVC or PU. There are 27 items listed under PVC-coated fabrics, each vary in color or pattern. However, Protestant states that all the PVC-coated items were produced by one of seven 1 The secondary protests also concern a third style of textiles coated with silicone. A separate AFR decision (Protest No. 2006-20-105879) will address the classification of the silicone-coated textiles. See Headquarters Ruling Letter (“HQ”) H318221. production methods and can be categorized and classified according to such production method. The seven production categories are: DW Black Label, DW Pacific, DW Vernon, JS Allie, JS Crete, JS Grand Park, and Mintins Magic & Illusion. Similarly, there are 41 different PU-coated items categorized within five production method categories. The five production categories of PU-coated textiles are: Anli Wet Hudson, Anli Wet Hudson-R, Wet PU, and KC RV Wet PU.2 Anli Wet Recast 1.10mm, KC B4 The following chart lists the items within each production category: PVC-COATED TEXTILES PU-COATED TEXTILES DW BLACK LABEL JS ALLIE ANLI WET HUDSON & ANLI WET ANLI WET HUDSON-R RECAST 1.10mm madrid Allie 7pf 5th avenue recast mesa nevada Custom allie 7pf bay street 5wj recast montana wallaby bounce 5wj recast page JS GRAND PARK coda recast sonoran DW PACIFIC catmandoo 7pf congo recast starlite Pacific crock crater 5wj recast taos crock 7pf custom 1756mg DW VERNON eel 7pf custom score 5wj KC B4 WET PU Vernon imagine custom sk score 5wj imagine 7pf custom sk soho 5wj sk buckaroo sk Tucson JS CRETE sk emu 7pf gladrags jasper 7pf wicker park 7pf sk apollo 5wj coronado 7pf sk bubble 5wj KC RV WET PU custom petoskey crete 7pf MINTINS MAGIC sk carson 5wj custom raveena steer oracle 7pf & ILLUSION sk douglas 5wj sedona 7pf Illusion sk glasgow 5wj custom ravenna sk harmony 5wj custom savino solana 7pf sparta Magic sk hex 5wj custom sienna sparta 7pf sk hive 5wj custom sprad tuscany sk how now 5wj savino valencia valencia 7pf sk royal 5wj sk saturn 5wj sk score 5wj sk soho 5wj outback-r (Anli Wet Hudson-R) teton-r (Anli Wet Hudson-R) This AFR covers 58 entries of the subject merchandise entered between December 2018 and December 2019 and liquidated between January and February 2020.3 DW Black Label, DW 2 We understand that the secondary protests may cover additional items, but all items are categorized in one of the production categories. Some of the secondary protests include an additional production category of PU-coated textiles, known as “KC River CPU.” The AFR decision of Protest No. 2006-20-105879 will address the classification of KC River CPU along with the third style of silicone-coated textiles. See HQ H318221. 3 The only entry from 2018 under Protest No. 2006-20-104540 contained items from Anli Wet Hudson and Anli Wet Recast 1.10mm. 2 Pacific, DW Vernon, JS Allie, JS Crete, JS Grand Park, and Mintins Magic & Illusion were liquidated in subheading 5903.20.30, HTSUS, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Other.” Anli Wet Hudson, Anli Wet Hudson-R, Anli Wet Recast 1.10mm, KC B4 Wet PU, and KC RV Wet PU were liquidated in subheading 5903.20.25, HTSUS, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other.” As part of the protest, Protestant provided reports from an independent laboratory for representative samples from each production category as well as fabric detail sheets. Protestant also provided various samples representative of their production category. CBP’s Laboratory and Scientific Services (“CBP Laboratory”) tested the samples of the textiles and reported the following: o Report NY20211090 (Nov. 9, 2021): “DW Black Label” is a brushed textile (14.7% by weight) that is coated, covered, impregnated, or laminated with a cellular PVC material (85.3% by weight) layer on one of its surfaces. The textile component is bleached and of weft knit (not-pile) construction. It is composed wholly of synthetic man-made fibers. o Report LA20191005 (Mar. 6, 2020): “DW Pacific” is composed of 72% cellular PVC and 28% plain woven polyester, by weight. o Production category “JS Crete” was analyzed in three separate reports. Report SV20202083 (Oct. 3, 2020) sampled “Jasper”, Report SV20202082 (Sept. 29, 2020) sampled “Sparta”, and Report SV20202053 (Sept. 30, 2020) sampled “Solana.” Per the reports, “JS Crete” is comprised of a bleached or unbleached weft knit fabric that is coated or covered on one outer surface with PVC. The samples were composed of 84-85% cellular PVC and 15-16% knit textile (polyester filaments) by weight. o Report NY20211086 (Oct. 18, 2021): “JS Allie” is a dyed knitted fabric that has been coated, covered, impregnated, or laminated with cellular PVC on one of its surfaces. The textile component is wholly polyester and is of sinker loop weft knit pile construction and has been brushed. The sample is composed of 79.6% PVC and 20.4% textile fabric (polyester) by weight. o Report SV20200543 (Apr. 3, 2020): “JS Grand Park” is a woven fabric that has been coated, covered or laminated on the face surface with cellular PVC. By weight, the sample is composed of 86% plastic and 14% woven textile. The woven textile is composed of 88% polyester and 12% cotton by weight. o Report NY20211091 (Nov. 10, 2021): “Mintins Magic & Illusion” is a brushed textile (19.5% by weight) that is coated, covered, impregnated, or laminated with a cellular PVC (80.5% weight) layer on its surfaces. The brushed textile component is of double weft knit (not pile) construction of yarns of different colors that are composed wholly of synthetic man-made fibers. 3 o Report NY20211085 (Oct. 22, 2021): “Anli Wet Hudson” and “Anli Wet Hudson-R” is a woven fabric composed of yarns of different colors that has been coated, covered, impregnated, or laminated on one of its surfaces with a cellular PU type plastic material. The brushed plain woven fabric component is not of pile construction and is composed of 82.2% polyester and 17.8% cotton. The sample is composed of 74.2% PU and 25.8% polyester textile material by weight. o Report LA20191014 (Feb. 29, 2020): “Anli Wet Recast 1.10mm” is composed of a woven polyester textile with an application of cellular PU on the outer surface and an application of leather staple fibers on the inner surface. The sample does not have layers of parallel textile yarns superimposed on e

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. 2006-20-104540 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 according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRI 1 through 5. The 2018 and 2019 HTSUS provisions under consideration are as follows: 3921: Other plates, sheets, film, foil and strip, of plastics: Cellular: 3921.12: Of polymers of vinyl chloride: 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 fabrics 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… * * * * * 5903.20: With polyurethane: Of man-made fibers: Fabrics specified