Decorative Ceiling Liner with PVC and Rayon Backing from Mexico
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 — Mexico → United States
16.5%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, 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