Vinyl Wallpaper with Polyester Backing from China
Self-adhesive vinyl wallpaper made from polyvinyl chloride (PVC) polymers with a backing of polyester textile fibers, designed for interior wall decoration. It falls under HTS 3918.10.32.50 as a wall covering of vinyl chloride polymers backed with man-made fibers, not specifically excluded. The PVC layer provides durability and moisture resistance while the polyester backing ensures easy application.
Duty Rate — China → United States
44%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the PVC polymer content exceeds 95% by weight per subheading notes to avoid reclassification; obtain mill test certificates for fiber backing composition
• Ensure 'wall covering' definition under note 9 is met by documenting non-porous PVC surface
• Watch for undervaluation pitfalls in decorative finishes