Flexible PVC Electrical Tape Backing from Japan
Flexible PVC electrical tape backing is an unprinted PVC film containing at least 6% plasticizers, serving as the backing material for vinyl electrical tapes before adhesive application. It is noncellular and unsupported, providing conformability around wires. This product is classified under tariff item 3920.43.00 as a plate, sheet, film, foil or strip of polymers of vinyl chloride with the required plasticizer content.
Duty Rate — Japan → Canada
Import Tips
• Import the PVC film without adhesive coating to qualify for this tariff item; adhesive-coated tape falls under heading 39.19
• Maintain records showing plasticizer content of at least 6% and noncellular structure
• If the film is self-adhesive, classification shifts to 3919.10.00 or 3919.90.00