H343644

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 

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,