Woven Vinyl Wallpaper with Polyester Backing from Germany
A roll of decorative wall covering made from polyvinyl chloride (PVC) polymer with a woven backing of man-made polyester fibers, designed for interior wall applications. It falls under HTS 3918.10.32.10 because it is a PVC-based wall covering with a woven textile backing of synthetic fibers, meeting the chapter's polymer classification rules where PVC predominates.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Verify PVC content exceeds 95% of polymer weight per subheading note (a)(1) to avoid reclassification to other vinyl subheadings
• Provide lab test reports confirming backing is woven man-made fibers like polyester; non-woven may shift to 3918.10.32.20
• Ensure documentation distinguishes from floor coverings (3926) by specifying wall/ceiling use to prevent CBP misclassification