RE: Classification and country of origin determination for ballistic-grade unidirectional fabrics; 19 CFR 102.21(c)(1), 19 CFR 102.21(c)(2); tariff shift; 19 C.F.R. 102.20; substantial transformation

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N354186 August 21, 2026 OT:RR:NC:N2:350 CATEGORY: Classification, Origin TARIFF NO.: 3921.90.1500; 5603.13.0095 Mr. Park Jihun Dream Customs Service 2007 ho, 152, Jaseong-ro, Nam-gu, Busan, Republic of Korea Busan South Korea RE: Classification and country of origin determination for ballistic-grade unidirectional fabrics; 19 CFR 102.21(c)(1), 19 CFR 102.21(c)(2); tariff shift; 19 C.F.R. 102.20; substantial transformation Dear Mr. Jihun: This is in reply to your letter dated September 25, 2025, requesting a classification and country of origin determination for two style ballistic-grade unidirectional fabrics on behalf of KPMI, Inc, which will be imported into the United States. Samples of the fabrics were provided and sent for laboratory analysis. The samples will be retained for reference purposes. FACTS: Item #1, identified as UHMWPE UD FLEX_KH3100A, is a four-layer, unidirectional fabric composed of u ltra-high molecular weight polyethylene (“UHMWPE”) fibers combined with polyethylene film (“PE”) layers. The material features a PE film layer, followed internally by a layer of UHMWPE fibers, another layer of PE film, and a final outer layer of UHMWPE fiber. This specific arrangement ensures that only one of the product's two exposed outer surfaces is covered by a protective PE film sheet on one outer surface. T he product is primarily used in the manufacture of ballistic goods. Bulletproof vest manufacturers use the product as a raw material, stacking and pressing it to produce ballistic plates that meet stringent ballistic performance requirements. Item #2, identified as UHMWPE UD FLEX_KS0101, is a unidirectional sheet consisting of four layers. The two inner layers are comprised of ultra-high molecular weight polyethylene (UHMWPE) nonwoven fabric which are sandwiched between two layers of compact PE. The product is primarily used in the manufacture of ballistic goods. Bulletproof vest manufacturers use the product as a raw material, stacking and processing it to produce protective garments that meet ballistic performance requirements.
According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, article number KH3100A is a composite sheet composed of four layers: two lamination layers, and two textile layers. Each layer is laminated together with polyethylene plastic type material. The direction of the filament fibers in each textile layer is laminated 90 degrees to the direction of the filament fibers in the adjacent textile layer. The sample is laminated on one surface with a compact polyethylene plastic type material. The sample has the following composition by weight: 91 percent polyethylene textile filament fibers and 9 percent polyethylene plastic. The weight of the sample is 117.60 grams per square meter. According to the CBP laboratory analysis, article number KS0101 is a composite sheet composed of four layers: two lamination layers, and two textile layers. The textile layers are bonded together with a urethane type resin/adhesive. The direction of the filament fibers in each textile layer is bonded 90 degrees to the direction of the filament fibers in the adjacent textile layer. The sample is laminated on both surfaces with a compact polyethylene plastic type material. The sample has the following composition by weight: 93.9 percent polyethylene textile filament fibers and 6.1 percent polyethylene plastic. The weight of the sample is 129.44 grams per square meter. You provided three production scenarios for article UHMWPE UD FLEX_KH3100A: Scenario 1: UHMWPE UD FLEX_KH3100A, is manufactured from three raw materials: UHMWPE Fiber (origin: China), classified in 5402.69.0010, Harmonized Tariff Schedule of the United States (“HTSUS”), polyethylene film (origin: China), classified in 3920.10.0000, HTSUS, and polyurethane resin (origin: Korea), classified in 3909.50.5000, HTSUS. The manufacturing process takes place in Korea. The imported UHMWPE fiber is inspected and arranged to ensure that no twisting occurs in the alignment of the yarns before it is fed into the Single Ply manufacturing machine where the machine tension separates the fiber back into individual textile filaments through a spreading process that changes the character and use of the original material. After this filament separation, the fiber is impregnated with resin and a PE film is applied to produce Single Ply 1 which is then thermally bonded with an identically manufactured Single Ply 2 to produce the final product consisting of a nonwoven fabric laminated with plastic film on only one side. Scenario 2: UHMWPE UD FLEX_KH3100A, is manufactured from three raw materials: UHMWPE Gel Fiber, a semi-finished good where the molecules are partially oriented and the fibers are in an undrawn state (origin: China), classified in 5402.49.9115, HTSUS, polyethylene film (origin: China), classified in 3920.10.0000, HTSUS, and polyurethane resin (origin: Korea), classified in 3909.50.5000, HTSUS. The manufacturing process takes place in Korea. The semi-finished UHMWPE gel fiber, from China undergoes a drawing process to increase tensile strength and convert it into UHMWPE fiber in the form of synthetic filament yarn which is then fed into a manufacturing machine that uses tension to separate the yarns into individual filaments. This spreading process alters the original material's character to allow uniform resin impregnation before a PE film is applied, creating Single Ply 1. Finally, Single Ply 1 is thermally bonded with an identically manufactured Single Ply 2 to create the finished unidirectional nonwoven fabric laminated with plastic film on only one side Scenario 3:
UHMWPE UD FLEX_KH3100A, is manufactured from three raw materials: UHMWPE Fiber (origin: Korea), classified in 5402.69.0010, HTSUS, polyethylene film (origin: China), classified in 3920.10.0000, HTSUS, and polyurethane resin (origin: Korea), classified in 3909.50.5000, HTSUS. The manufacturing process takes place in Korea. The UHMWPE fiber is produced entirely in Korea through polymerization, melt and gel processing, spinning, drawing, and heat treatment. The fiber is then inspected and arranged to ensure no twisting occurs in the yarn alignment before it is fed into the Single Ply manufacturing machine. There, machine tension separates the fiber back into individual textile filaments through a spreading process that ensures uniform resin impregnation between each filament. After separation, the filaments are impregnated with resin, and a PE film is applied to produce Single Ply 1. An identically manufactured Single Ply 2 is then thermally bonded with Single Ply 1 to produce the final product: a nonwoven fabric laminated with plastic film on only one side. You provided three production scenarios for article UHMWPE UD FLEX_KS0101: Scenario 1: UHMWPE UD FLEX_KS0101, is manufactured from three raw materials: UHMWPE Fiber (origin: China), classified in 5402.69.0010, HTSUS, polyethylene film (origin: China), classified in 3920.10.0000, HTSUS, and polyurethane resin (origin: Korea), classified in 3909.50.5000, HTSUS. The manufacturing process takes place in Korea. The imported UHMWPE fiber is inspected and arranged to ensure that no twisting occurs in the alignment of the yarns. Once properly arranged, the fiber is fed into the Single Ply manufacturing machine. The fiber fed into the machine is separated back into individual textile filaments through a spreading process, using the machine’s tension to ensure uniform resin impregnation between each filament. After being separated into individual filaments, the UHMWPE fibers are impregnated with resin, and a polyethylene film is applied to produce Single Ply 1. Single Ply 2 is produced by the same manufacturing process. Single Ply 1 and Single Ply 2 are positioned so that the polyethylene films form the outermost layers. The two plies are then thermally bonded resulting in a nonwoven fabric laminated between two plastic films. Scenario 2: UHMWPE UD FLEX_KS0101, is manufactured from three raw materials: UHMWPE Gel Fiber, a semi-finished good where the molecules are partially oriented and the fibers are in an undrawn state (origin: China), classified in 5402.49.9115, HTSUS, polyethylene film (origin: China), classified in 3920.10.0000, HTSUS, and polyurethane resin (origin: Korea), classified in 3909.50.5000, HTSUS. The manufacturing process takes place in Korea. The semi-finished UHMWPE gel fiber, from China, undergoes a drawing process to convert it into UHMWPE fiber in the form of synthetic filament yarn. The finished UHMWPE fiber is inspected and arranged to ensure that no twisting occurs in the alignment of the yarns. Once properly arranged, the fiber is fed into the Single Ply manufacturing machine. The fiber fed into the machine is separated back into individual textile filaments through a spreading process, using the machine’s tension to ensure uniform resin impregnation between each filament. After being separated into individual filaments, the UHMWPE fibers are impregnated with resin, and a polyethylene film is applied to produce Single Ply 1. Single Ply 2 is produced by the same manufacturing process. Single Ply 1 and Single Ply 2 are positioned so that the polyethylene films form the outermost layers. The two plies are then thermally bonded resulting in a nonwoven fabric laminated between two plastic films.
Scenario 3: UHMWPE UD FLEX_KS0101, is manufactured from three raw materials: UHMWPE Fiber (origin: Korea), classified in 5402.69.0010, HTSUS, polyethylene film (origin: China), classified in 3920.10.0000, HTSUS, and polyurethane resin (origin: Korea), classified in 3909.50.5000, HTSUS. The UHMWPE fiber is produced completely in Korea by polymerization, melt and gel processing, spinning, drawing and heat treatment. The UHMWPE fiber is inspected and arranged to ensure that no twisting occurs in the alignment of the yarns. Once properly arranged, the fiber is fed into the Single Ply manufacturing machine. The fiber fed into the machine is separated back into individual textile filaments through a spreading process, using the machine’s tension to ensure uniform resin impregnation between each filament. After being separated into individual filaments, the UHMWPE fibers are impregnated with resin, and a polyethylene film is applied to produce Single Ply 1. Single Ply 2 is produced by the same manufacturing process. Single Ply 1 and Single Ply 2 are positioned so that the polyethylene films form the outermost layers. The two plies are then thermally bonded resulting in a nonwoven fabric laminated between two plastic films. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: You suggest classification of the UHMWPE UD FLEX_KH3100A will be 5603.13.0070, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated, weighing more than 70 g/m² but not more than 150 g/m² impregnated: Nonwoven articles, ready for use and packaged for industrial, institutional or retail sale, whether or not separated, perforated or impregnated, not elsewhere specified or included.” We disagree. Because this material is imported as an unfinished raw material in continuous rolls, it does not constitute an “article” for tariff purposes. The applicable subheading for the UHMWPE UD FLEX_KH3100A, will be 5603.13.0095, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated, weighing more than 70 g/m² but not more than 150 g/m² impregnated: Other.” The general rate of duty will be Free. You suggest classification of the UHMWPE UD FLEX_KS0101 in 3921.90.1950, HTSUS, which provides for which provides for “Other plates, sheets, film, foil and strip, of plastics: Other: Combined with textile materials and weighing not more than 1.492 kg/m2: Other: Other.” We disagree. The UHMWPE fibers are man-made fibers. Fabrics composed of manmade fibers, embedded in plastic are specifically provided for earlier in the HTSUS. The applicable subheading for the UHMWPE UD FLEX_KS0101 will be 3921.90.1500, HTSUS, which provides for “Other plates, sheets, film, foil and strip, of plastics: Other: Combined with textile materials and weighing not more than 1.492 kg/m2: Other: Flexible: Other.” The general rate of duty will be 4.2 percent ad valorem. COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as
Congress’s expression of substantial transformation as it relates to textile and apparel products. Section 102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. The country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c). Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable. Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:” Paragraph (e) in pertinent part states, The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section: HTSUS Tariff shift and/or other requirements 5602-5603 (1) Except for fabric of wool or of fine animal hair, a change from greige fabric of heading 5602 through 5603 to finished fabric of heading 5602 through 5603 by both dyeing and printing when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing; or (2) If the country of origin cannot be determined under (1) above, a change to heading 5602 through 5603 from any heading outside that group, provided that the change is the result of a fabric-making process. 3920.10-3921.90 A change to other plates, sheets, film, foil or strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials of cellulose or its chemical derivatives, of vulcanized fiber, of subheading 3920.79 from any other good of subheading 3920.79 or from any other subheading; or A change to any other good of subheading 3920.79 from plates, sheets, film, foil or strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials of cellulose or its chemical derivatives, of vulcanized fiber, of subheading 3920.79 or from any other subheading; or A change to any other good of subheading 3920.10 through 3921.90 from any other subheading, including another subheading within that group. In this case, paragraph (e)(1) is not applicable above to item KH3100A, described in scenarios 1, 2 & 3, as the article does not undergo the required processing of both dyeing and printing accompanied by two or more allowable finishing operations; therefore, it does not meet the processing requirements of the tariff shift within headings 5602 through 5603.
The “fabric-making process” is defined in 102.21(b)(2) as follows: A fabric-making process is any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope, or fabric strips and results in a textile fabric. Furthermore, under paragraph (e)(2) for article KH3100A, described in scenarios 1 and 2, the tariff change is met as a direct result of the fabric-making process, specifically the thermal bonding of the unidirectional UHMWPE fiber plies, which are simultaneously laminated with a plastic film to form a good of heading 5603 in Korea pursuant to 19 CFR 102.21(c)(2). Conversely, article KH3100A, described in Scenario 3, the country of origin is also conferred in Korea pursuant to 19 CFR 102.21(c)(1), as the ballistic-grade unidirectional fabric was wholly obtained or produced in a single country, that is, Korea. Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations. In the case for article KS0101, a substantial transformation occurs when, as a result of manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). It is the opinion of this office that the manufacturing processes for article KS0101, described in Scenarios 1, 2 & 3 result in a substantial transformation. Therefore the country-of-origin of the UHMWPE UD FLEX_KS0101, for marking purposes is Korea. HOLDING: The applicable subheading for the fabric described as “UHMWPE UD FLEX_KH3100A,” will be 5603.13.0 095, HTSUS, and for the fabric described as “UHMWPE UD FLEX_KS0101,” will be 3921.90.1500, HTSUS. The country of origin for KH3100A is conferred Korea, pursuant to 102.21(c)(2) for scenarios 1 and 2, and 102.21(c)(1) for scenario 3. The country of origin for KS0101 is also conferred Korea for all three scenarios, based on substantial transformation under section 102.20. The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (“C FR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Code of Federal Regulations (19 CFR 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Michael Capanna at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division