Vinyl Wallpaper with Polyester Backing from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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