N359345: The Tariff Classification and Country of Origin of Coated Upholstery Fabric

On March 11, 2026, U.S. Customs and Border Protection issued Binding Ruling Letter N359345.

The subject merchandise, style “Dillion 2.0 TR,” is a twill weave fabric with plastic coating. The coated fabric is composed of 63.4 percent polyurethane coating, 28.9 percent polyester staple fibers and 7.7 percent rayon staple fibers, by weight. The polyurethane coating consists of one inner cellular layer and an outer layer which is compact. The combined material weighs 470 g/m2. The fabric is being imported in widths of 55 inches and used for upholstery. The plastic coating is visible to the naked eye. The manufacturing operations for the coated upholstery fabric are as follows:

Vietnam

The fabric is woven.

The twill weave fabric is shipped to China.

China

The fabric is dyed and brushed/napped.

The fabric is coated with the first layer of polyurethane cellular plastic.

An outer layer of “dry” polyurethane (compact plastic) is applied over the cellular coating.

The finished fabric is shipped from China to the United States.

Holding

The applicable subheading for style “Dillion 2.0 TR” will be 5903.20.2500, HTSUS, and the country of origin will be Vietnam.