Vinyl Wallpaper with Polyester Backing from Canada
Self-adhesive vinyl wallpaper made from polyvinyl chloride (PVC) polymers with a durable polyester textile backing, designed for interior wall decoration. Classified under HTS 3918.10.32 because it is a wall covering of PVC polymers featuring a backing of man-made fibers like polyester, meeting the specific criteria in the chapter notes for polymer composition. Primarily used in residential and commercial spaces for easy application and moisture resistance.
Duty Rate — Canada → United States
Rate breakdown
Import Tips
• Verify PVC polymer content exceeds 95% by weight per subheading note (a)(1) to avoid reclassification to other vinyl chloride subheadings
• Provide lab test reports confirming man-made fiber backing composition, as natural fiber backings shift to HTS 3918.10.31
• Ensure documentation distinguishes from floor coverings to prevent misclassification under 3918.10.10-3918.10.20