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October 2026, question 33
Classification · Classification: GRIs, notes and headings
Of the four choices below, which is the best CLASSIFICATION for a woven fabric composed of man-made synthetic fibers? The fabric is woven with yarns of different colors and is composed of 84 percent polyester (of which 90 percent are staple fibers and 10 percent are filament yarns) and 16 percent viscose rayon staple fibers. A polyvinyl chloride plastic coating has been applied to the face of the fabric, which is not visible to the naked eye.
- 5407.93.20
- 5514.11.00
- 5515.11.00
- 5903.10.25
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CBP's answer: C. C: 5515.11.00
Chapter 59 Note 2(a)(1) leaves out of heading 5903 fabrics whose coating cannot be seen with the naked eye, so the PVC-coated fabric stays in chapters 50 to 55 and 5903.10.25 is out. Section XI Note 2(A) classifies a mixed fabric as wholly of the textile that predominates by weight, and here the staple polyester and the viscose rayon staple make it a woven fabric of synthetic staple fibers, mixed with viscose rayon staple. That is 5515.11.00, so C is right, not the filament-yarn fabric heading 5407 or the cotton-mixed 5514.
Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye Chapter 59, Note 2
Other woven fabrics of synthetic staple fibers: > Of polyester staple fibers: > Mixed mainly or solely with viscose rayon staple fibers HTSUS 5515.11.00
Search for: Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye
CBP's key cites: HTSUS Chapter 55; Section XI, Note 2; Chapter 59, Note 2
Question and key from CBP's October 2026 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).