Glossy PVC Imitation Patent Film from United States
Glossy PVC Imitation Patent Film is a thin, flexible noncellular PVC film with a high plasticizer content of at least 6% and a polished topcoat mimicking patent leather's shine. It is classified under tariff item 3920.43.00 due to its vinyl chloride polymer base and specific imitation finish. The film is unsupported and not laminated, meeting the criteria for this heading.
Duty Rate — United States → Canada
0%
Import Tips
• Verify that the topcoat does not constitute a separate layer that could be considered lamination, which would change classification
• Ensure the film is noncellular and not reinforced, as cellular or reinforced products fall under heading 39.21
• Provide technical specifications to CBSA to confirm the plasticizer content is at least 6%