Decorative Ceiling Liner with PVC and Rayon Backing from Japan
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 — 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
• 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