OT:RR:CTF:FTM H314125 TJS
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, Anli Wet Recast 1.10mm, KC B4
Wet PU, and KC RV Wet PU. 2
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 sk buckaroo
imagine 7pf custom sk soho 5wj sk Tucson
JS CRETE sk emu 7pf gladrags
jasper 7pf wicker park 7pf sk apollo 5wj KC RV WET PU
coronado 7pf sk bubble 5wj custom petoskey
crete 7pf MINTINS MAGIC sk carson 5wj custom raveena steer
oracle 7pf & ILLUSION sk douglas 5wj custom ravenna
sedona 7pf Illusion sk glasgow 5wj custom savino
solana 7pf Magic sk harmony 5wj custom sienna
sparta sk hex 5wj custom sprad tuscany
sparta 7pf sk hive 5wj savino
valencia sk how now 5wj
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 each other at acute or right angles. The
sample is composed of 46% PU, 44% polyester, and 10% leather by weight.
o Report NY20211089 (Nov. 29, 2021): “KC B4 Wet PU” is a brushed textile (45.6% by
weight) that is coated, covered, impregnated, or laminated with a cellular PU material
(54.4% weight) layer on one of its surfaces. The textile component is of a dyed woven
fabric construction that is composed 89.6% polyester and 10.4% cotton by weight.
o Report NY20211092 (Nov. 29, 2021): “KC RV Wet PU” is a brushed textile (43.4%
by weight) that is coated, covered, impregnated, or laminated with a cellular PU
material (56.6% by weight) layer on one of its surfaces. The woven textile component
is of “other” (not plain, twill or satin) weave constructed of yarns of different colors.
It has an overall fiber content of 80.1% polyester and 19.9% cotton by weight.
With respect to DW Pacific, on March 9, 2020, a CBP Field Officer sent an inquiry to the
National Commodity Specialist Division (“NCSD”) and the CBP Laboratory concerning the tariff
classification of this merchandise. Based on the sample and laboratory analysis, the NCSD
determined that the product is cellular PVC backed by a woven polyester fabric that is present for
mere reinforcement. The NCSD concluded that the proper classification for the product would be
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 did not provide samples of DW Vernon. 4 Based
on Protestant’s submission, DW Vernon is composed of 74-80% PVC and 20-26% brushed woven
polyester.
ISSUE:
What is the tariff classification of the coated textiles under the HTSUS?
4
CBP obtained a sample called “Vernon Bark III,” but it was not included in Protestant’s submission as a protested
item, and we could not determine with certainty that the sample was representative of DW Vernon.
4
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. 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 in note 9 to section XI:
5
5903.20.15: Over 60 percent by weight of plastics…
Other:
5903.20.20: Over 70 percent by weight of plastics…
5903.20.25: Other…
5903.20.30: Other…
* * * * *
6001: Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted:
Looped pile fabrics:
6001.22.00: Of man-made fibers…
* * * * *
Note 9 to Section XI (Textile and Textile Articles) provides:
9. The woven fabrics of chapters 50 to 55 include fabrics consisting of layers of parallel
textile yarns superimposed on each other at acute or right angles. These layers are
bonded at the intersections of the yarns by an adhesive or by thermal bonding.
* * * * *
The Notes to Chapter 59, HTSUS, provide in relevant part:
1. Except where the context otherwise requires, for the purposes of this chapter the
expression “textile fabrics” applies only to the woven fabrics of chapters 50 to 55 and
headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading
5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
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
* * * * *
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).
6
The General EN to Section XI, provide in pertinent part:
[T]he woven fabrics of Chapters 50 to 55, by application of Note 9 to Section XI, include,
for example, fabrics consisting of:
- one layer of parallel “warp” yarns with a layer of parallel “weft” yarns superimposed
at acute or right angles;
- two layers of parallel “warp” yarns between which a layer of “weft” yarns is inserted
at acute or right angles.
The essential characteristic of these fabrics is that the yarns are not interlaced as in
conventional woven fabrics but are bonded at the intersections with an adhesive or by
thermal bonding.
These fabrics are sometimes referred to as mesh scrims; their uses include the
reinforcement of other materials (plastics, paper, etc.). They are also used, for example,
for the protection of agricultural crops.
* * * * *
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.
* * * * *
Protestant asserts that the protest should be granted for three reasons. First, Protestant
claims that CBP unjustly rate advanced some items without reviewing the items, including not
reviewing a specification sheet, sample, nor any other materials relevant to classification. Second,
for the items that CBP reviewed, Protestant contends that the Center did not consider that the
samples were from different production batches and likely had a different composition than the
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imported articles at the time of entry. Third, in support of its classification, Protestant provided
reports from an independent laboratory for representative samples from the supplier that reflect
the composition of a typical production batch and show that some of the protested items were
incorrectly classified as textiles coated with PU.
We initially note that CBP Laboratory reports take precedence over reports administered
by independent laboratories. “It is well settled that the methods of weighing, measuring, and
testing merchandise used by [CBP] officers and the results obtained are presumed to be correct.”
Aluminum Company of America v. United States, 60 C.C.P.A. 148, 151, 477 F.2d 1396, 1398
(1973). CBP must rely on its own laboratory analysis when determining the proper tariff
classification of merchandise and need not consult an independent laboratory. See Headquarters
Ruling Letter (“HQ”) 963748 (Nov. 20, 2000). Additionally, CBP is not required to accept a
sample from the protestant months after liquidation as a representative sample of the entire
disputed entry. See HQ 957062 (Apr. 5, 1995); HQ H025872 (June 3, 2009); See also HQ 965177
(Aug. 29, 2002) (finding that treating a sample other than as representative would create an
unworkable burden for the trade and on CBP). Protestant does not argue the validity of the CBP
Laboratory reports. This AFR therefore relies on the CBP Laboratory reports from samples
submitted with the protest as well as the reports provided by the Center.
PVC-Coated Textiles
The seven production categories of PVC-coated textiles are: DW Black Label, DW Pacific,
DW Vernon, JS Crete, JS Allie, JS Grand Park, and Mintins Magic & Illusion. Protestant asserts
that the PVC-coated textiles are properly 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.” 5
(a) DW Black Label, DW Vernon, JS Crete, JS Grand Park, and Mintins Magic & Illusion
Other than DW Pacific and JS Allie, which are discussed below, there is no dispute that
the textiles are classified in heading 5903, HTSUS, as coated textile fabrics. CBP liquidated the
items under subheading 5903.20, HTSUS, which covers textile fabrics combined with PU.
However, according to the CBP Laboratory reports, DW Black Label, JS Crete, JS Grand Park,
and Mintins Magic & Illusion contain PVC, not PU. Furthermore, the plastic comprises over 70%
of the items and the textile components are predominately of man-made fibers. Although CBP did
not receive a sample of DW Vernon, based on Protestant’s submission reflecting that it is a textile
fabric composed of 74% PVC and 26% polyester, it will be classified similarly as PVC-coated
textiles. Therefore, items under production categories DW Black Label, DW Vernon, JS Crete, JS
Grand Park, and Mintins Magic & Illusion are properly classified in subheading 5903.10.20,
HTSUS.
(b) DW Pacific
5
In its submission, Protestant contends that items “crock” and “crock 7pf” should be classified as PU-coated textiles
in subheading 5903.20.15, HTSUS, yet Protestant describes the textiles as being coated with PVC. Since no sample
was submitted of either of these items, they will be classified according to their production category, JS Grand Park.
8
According to CBP Laboratory Report LA20191005, DW Pacific is composed of 72%
cellular PVC and 28% plain woven polyester by weight. Under Note 2(a)(5) to Chapter 59,
HTSUS, merchandise is precluded from classification in heading 5903, HTSUS, when it is
comprised of “Plates, sheets or strip of cellular plastics, combined with textile fabric, where the
textile fabric is present merely for reinforcing purposes (chapter 39).” Since the merchandise is
composed of cellular plastic, the issue that must be resolved is whether the textile is present merely
for reinforcing purposes. If the textile backing acts as “mere reinforcement,” classification in
Chapter 39, HTSUS, is warranted. The ENs to Chapter 39 further clarify the meaning of “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 polyester backing is a uniform
color, with no apparent raising, brushing, or other further working. Additionally, the cellular
plastic coating, which imitates leather and completely covers one side of the textile backing, is the
visible surface of the material as the textile fabric will remain hidden in the final production of
furniture. Therefore, we conclude that the textile is present merely to reinforce the PVC.
Accordingly, DW Pacific is excluded from classification in heading 5903, HTSUS, and is properly
classified as an article of plastic of Chapter 39, HTSUS. Specifically, DW Pacific is 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.”
(c) JS Allie
According to CBP Laboratory Report NY20211086, the JS Allie items are composed of
79.6% cellular PVC and 20.4% polyester fabric, which is looped weft knit pile that has been
brushed. Pile fabrics are specifically provided for in heading 6001, HTSUS. According to Note
1 to Chapter 59, HTSUS, “textile fabrics” does not apply to fabrics of heading 6001, HTSUS.
Furthermore, Note 1(c) to Chapter 60, HTSUS, states that this chapter does not cover:
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter
59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or
laminated, remain classified in heading 6001.
Since JS Allie is a coated fabric incorporating a knit pile fabric, it is properly classified
under heading 6001, HTSUS. As the textile is 100% polyester, the JS Allie items are specifically
classified in subheading 6001.22.00, HTSUS, which provides for “Pile fabrics, including “long
pile” fabrics and terry fabrics, knitted or crocheted: Looped pile fabrics: Of man-made fabrics.”
PU-Coated Textiles
The five production categories of PU-coated textiles are: Anli Wet Hudson, Anli Wet
Hudson-R, Anli Wet Recast 1.10mm, KC B4 Wet PU, and KC RV Wet PU. Protestant asserts that
the PU-coated textiles are properly classified in 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:
9
Over 60 percent by weight of plastics.” There is no dispute that the textiles are classified in
subheading 5903.20, HTSUS, as textile fabrics of man-made fibers combined with PU. The issue
is whether the subject textiles are specified in Note 9 to Section XI, HTSUS, which applies to only
woven fabrics.
Note 9 to Section XI requires that the product consists of layers of parallel textile yarns
superimposed on each other at acute or right angles and further requires that the yarns be bonded
at the intersections by adhesive or thermal bonding. Based on the samples provided and the CBP
Laboratory Reports, the PU-coated fabrics are of conventional weave construction, which is not
within the definition of Note 9. Since the fabrics are not of Note 9 construction, they are not
classified in subheading 5903.20.15, HTSUS. According to the laboratory reports, Anli Wet
Hudson and Anli Wet Hudson-R contains over 70% by weight of plastic. Therefore, items under
production categories Anli Wet Hudson and Anli Wet Hudson-R are properly classified in
subheading 5903.20.20, HTSUS. Since Anli Wet Recast 1.10mm, KC B4 Wet PU, and KC RV
Wet PU have less than 70% by weight of plastic, they are properly classified in subheading
5903.20.25, HTSUS.
HOLDING:
By application of GRI 1, DW Pacific is classified under heading 3921, HTSUS, and
specifically 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.” The 2019 column one, general rate of
duty is 4.2% ad valorem.
By application of GRI 1 and 6, the DW Black Label, DW Vernon, JS Crete, JS Grand Park,
and Mintins Magic & Illusion textiles are classified under heading 5903, HTSUS, specifically
under 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 2019 column
one, general rate of duty is Free.
By application of GRI 1 and 6, Anli Wet Hudson and Anli Wet Hudson-R are classified
under heading 5903, HTSUS, specifically under subheading 5903.20.20, 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: Over 70 percent by weight of
rubber or plastics.” The 2018 and 2019 column one, general rate of duty is Free.
By application of GRI 1 and 6, Anli Wet Recast 1.10mm, KC B4 Wet PU, and KC RV Wet
PU are classified under heading 5903, HTSUS, specifically under 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.”
The 2018 and 2019 column one, general rate of duty is 7.5% ad valorem.
10
By application of GRI 1 and 6, the JS Allie textiles are classified under heading 6001,
HTSUS, specifically under subheading 6001.22.00, HTSUS, which provides for “Pile fabrics,
including “long pile” fabrics and terry fabrics, knitted or crocheted: Looped pile fabrics: Of man-
made fabrics.” The 2019 column one, general rate of duty is 17.2% ad valorem.
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
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