Decorative Ceiling Liner with PVC and Rayon Backing from China
PVC-based decorative ceiling liners with rayon man-made fiber backing for moisture-prone areas like bathrooms. Under HTS 3918.10.32 as ceiling coverings of PVC with man-made backing, following polymer notes for vinyl chloride specificity. Provides aesthetic finish over existing ceilings.
Duty Rate — China → United States
41.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Document rayon as regenerated cellulose (man-made) to distinguish from natural fibers
• Ensure no plasticizer misrepresentation, as per note for 3920.43 impacting related duties
• Batch test for polymer purity to preempt audits on 'other' subheading claims