H330451

H330451 January 23, 2026 OT:RR:CTF:FTM H330451 BJK CATEGORY: Classification TARIFF NO.: 3921.12.11, 3921.12.15, 5903.10.10, 5903.10.20, 6001.92.00 Center Director Apparel, Footwear and Textiles CEE U.S. Customs and Border Protection 237 West Service Road Champlain, New York 12919 ATTN: Jason Lemieux, Supervisory Import Specialist RE: Application for Further Review of Protest No. 2704-20-145056; Tariff Classification of Certain Coated Fabrics Dear Center Director: The following is our decision regarding the Application for Further Review (“AFR”) of Protest No. 2704-20-145056, timely filed on October 6, 2020, by The Obert Law Firm, P.L.L.C. on behalf of their client, Nassimi, LLC (“Nassimi” or “Protestant”). Nassimi is protesting U.S. Customs and Border Protection’s (“CBP”) classification of thirty styles of coated textile fabrics imported from Taiwan. Protest No. 2704-20-145056 is the lead protest for subsequent protests filed, Protest Nos. 4601-20-122015 and 4601-20-122017. We note that the coated fabrics at issue in the identified protests were not previously considered in Headquarters Ruling Letter (“HQ”) H314080, dated September 8, 2022, which considered other types of coated fabrics by Nassimi that were subject to Section 301 duties. See HQ H314080. As such, this decision addresses the proper classification of the coated fabrics imported by Nassimi subject to Protest No. 2704-20-145056 and subsequent protests, as well the coated fabrics not considered in HQ H314080 under the Harmonized Tariff Schedule of the United States (“HTSUS”). 1 FACTS: At issue are thirty styles of coated textile fabrics, which span three protests. These protests, Protest Nos. 2704-20-145056, 4601-20-122015, and 46011 -20-122017 cover six entries that were entered between June 8, 2019 and July 12, 2019. The thirty styles of coated textile fabrics that are subject to this AFR are identified as follows: Bottega, Canyon, Classic, Clutch, Equate, Gatsby, Glaze, Imperial (Imp) 70, Imp 600H, Imp 1200, Imp 1800, Imp Promo, Isabella, Kimono, Leatherette Junior, Muse, Persuasion, Phoenix, Primary, Promotional, San Remo, Seduction, Shagreen, Tinge, Traveler, Twist, Vibe, Vintage, Wish, and Wonder. The table below identifies the respective styles and associated entries: Table 1: Protested Entries and Corresponding Styles Protest Entry Number Styles 2704-20-145056 EQP XXXX1291 • Canyon • Classic • Glaze • Kimono • Muse • Persuasion • Phoenix • Promotional • San Remo • Traveler • Twist • Vintage 4601-20-122015 EQP XXXX1002 • Bottega • Clutch • Imp 70 • Imp 600H • Imp 1800 • San Remo • Twist 1 These entries are covered by lead Protest No. 2704-20-145056 and subsequent Protest Nos. 4601-20- 122015 and 4601-20-122017. 2 EQP XXXX1010 • Bottega • Classic • Clutch • Gatsby • Kimono • Muse • Persuasion • Phoenix • Twist • Vibe • Wish • Wonder 4601-20-122017 EQP XXXX1929 • Canyon • Classic • Clutch • Equate • Glaze • Imp 600H • Isabella • Kimono • Leatherette Junior • Muse • Persuasion • Primary • Seduction • Shagreen • Traveler • Twist • Vibe • Vintage EQP XXXX1374 • Classic • Gatsby • Glaze • Imp 70 • Imp 600H • Imp 1200 • Imp Promo • Muse • Phoenix • San Remo • Traveler • Twist EQP XXXX2273 • Classic • Glaze • Kimono • Muse 3 • Primary • Promotional • San Remo • Tinge • Traveler • Twist • Vibe At the time of entry, the subject textile fabrics were classified under subheading 5903.20.15, 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: Fabrics specified in note 9 to section XI: Over 60 percent by weight of plastics.” The Column 1 General rate of duty was “Free.” On February 20, 2020, CBP issued a Notice of Action, CBP Form 29, and explained that following CBP’s Scientific Services Laboratory (“CBP Lab”) analysis of a sample provided, the subject merchandise was being reclassified and liquidated under subheading 5903.20.25, HTSUS, as “Textile fabrics impregnated, coated, covered, or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other.” The Column 1 General rate of duty was 7.5% ad valorem. All six entries were liquidated on April 10, 2020. Protestant describes the textile fabrics as consisting “of man-made fibers laminated with more than 70 percent by weight of polyvinyl chloride (PVC).” In particular, it contends that CBP misclassified the subject textile fabrics under subheading 5903.20.25, HTSUS, instead of subheading 5903.10.20, HTSUS. Approximately fifty samples were provided to CBP.2 With respect to the textile fabrics subject to this AFR, twenty-one samples were submitted to the CBP Lab for analysis. These samples are identified in the table below, along with the corresponding Laboratory Report Number. Table 2: Laboratory Reports of Fabric Samples Fabric Style Name CBP Laboratory Report Number Canyon NY20220284S Classic NY20201227S Equate NY20211313 Gatsby NY20211312 Glaze 3 NY20201230S NY20201231S Imperial (Imp) 70 NY20211304 Imp 600 NY20201228S Imp 1200 NY20211311 2 The samples provided included the textile fabrics subject to this AFR as well as certain textile fabrics that were subject to 3 HQ H314080. Style Glaze was tested twice. 4 Imp 1800 NY20211314 Kimono NY20201225S Persuasion NY20211303 Primary NY20201229S Promotional NY20211307 San Remo NY20211317 Seduction NY20211315 Shagreen NY20211310 Tinge NY20211308 Traveler NY20211305 Twist NY20211309 Vintage NY20211316 Wish NY20211306 Wonder NY20211298 While not all thirty samples were analyzed by the CBP Lab, some styles featured the same fabric construction and plastic composition and only differed with respect to color or pattern of the embossed coating. As such, a primary sample was identified to represent other styles not tested. These styles are identified in the table as follows: Table 3: Lead and Corresponding Samples Primary Sample Corresponding Samples Canyon Bottega Phoenix Vibe Classic Isabella Muse Glaze Clutch Imp 70 Imp Promo Promotional Leatherette Junior CBP Lab Findings: The CBP Lab report summaries, below, are distinguished between the samples coated with polyvinyl chloride and the samples coated with polyurethane. Polyvinyl Chloride Coated Fabrics: Laboratory Report NY20201227S: The CBP Lab found the Classic fabric sample, and related styles Isabella and Muse, to be a “swatch of coated fabric,” “to be a weft knit fabric with brushing on the surface, not pile. The knit fabric [was] dyed a uniform color and is composed wholly of polyester, man-made, staple fiber yarns, impregnated, coated, covered, or laminated with a polyvinyl chloride type plastic material.” The CBP Lab determined that the sample weighed 5 612.6 grams per square meter, with plastic material accounting for 81.3% of the weight and textile fabric accounting for 18.7% of the weight. Laboratory Reports NY20201230S and NY20201231S: The CBP Lab found the Glaze fabric sample, and related style Clutch, to be a swatch of fabric that is “coated, covered, impregnated or laminated with one embossed cellular plastic type polyvinyl chloride material on one of its surfaces.” The laboratory determined that the polyvinyl chloride material weighed 716.0 grams per square meter. The textile component, consisting of a brushed (but not pile construction) plain woven fabric of polyester and cotton fibers weighed 148.0 grams per square meter. As such, the plastic material accounted for 76.1% of the weight of the sample, whereas the textile fabric accounted for 23.9% of the weight of the sample. While Laboratory Reports NY20201230S and NY20201231S differed in exact weights and percentages, both samples were found to be coated with more than 76.1% polyvinyl chloride material in the samples tested. Laboratory Report NY20211304: The CBP Lab found the Imperial (Imp) 70 fabric sample, and related style Imp Promo, to be a coated fabric swatch, consisting of a plain weave fabric “coated, covered, or 

Initially, we note that this 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 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. 2704-20-145056 is properly accorded further review 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 by the Customs courts. See 19 C.F.R. § 174.24(b). Specifically, Protest No. 2704-20- 145056 and associated protests involve different products subject to Section 301 duties that were not at issue in HQ H314080. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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. 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 may then be applied in order. The 2019 HTSUS provisions under consideration are as follows: 3921 Other plates, sheets, film, foil and strip, of plastics: 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 7 

 3921.12.15 Other * * * 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: 5903.10 With poly(vinyl chloride): 5903.10.10 Of cotton 5903.10.20 Of man-made fibers: Other: Over 70 percent by weight of rubber or plastics 5903.20 With polyurethane 5903.20.15 Of man-made fibers: Fa