H331892

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, pro

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,