Foamed Vinyl Polyester Backed Upholstery Liner
A cellular vinyl chloride foam, comprising more than 70% plastics by weight, laminated to a polyester knit backing for use as an upholstery liner in furniture. The polyester man-made fibres lead the textile content, and the product serves as a combined cellular plastic-textile composite. It is classified under this tariff item as a cellular plate, sheet, film, foil or strip of polymers of vinyl chloride.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the product is non-cellular or the textile is not predominant
Covers non-cellular plastic plates and sheets combined with textile materials.
If the PVC is non-cellular and not combined with textile
Covers non-cellular plates, sheets, film, foil and strip of polymers of vinyl chloride.
If the polyester knit predominates by weight
Covers textile fabrics laminated with plastics where the textile is the main component.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Confirm that the cellular PVC exceeds 70% by weight and that polyester is the predominant textile fibre
• Provide a detailed product specification sheet to the CBSA to support the classification
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