PVC Board-and-Batten Siding from Germany
PVC board-and-batten siding consists of extruded PVC profiles that mimic the traditional board-and-batten style for vertical house siding. The profiles have a cross-section exceeding 1 mm and are made from polymers of vinyl chloride. They are surface-worked but not otherwise worked, placing them under tariff item 3916.20.00.
Duty Rate — Germany → Canada
0%
Import Tips
• Ensure the profiles are not assembled into panels, as that would constitute further working
• Document that the vinyl chloride polymer content is 95% or more by weight
• If the siding has a decorative surface treatment beyond simple surface-work, consider whether heading 39.18 for wall coverings applies