Foam Wall Backing Vinyl

Vinyl film with foam backing for textured wall covering in tiles/rolls. HTS 3918.90.5000 for other plastic wall coverings, as composite primarily of plastics.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China4.2%+35.0%39.2%
🇲🇽Mexico4.2%+10.0%14.2%
🇨🇦Canada4.2%+10.0%14.2%
🇩🇪Germany4.2%+10.0%14.2%
🇯🇵Japan4.2%+10.0%14.2%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

3921.13Lower: 14.2% vs 39.2%

If cellular PVC primarily

Cellular PVC coverings classify under cellular plastics heading 3921.

5905.00.90Lower: 35% vs 39.2%

If textile-backed >50% by weight

Textile wallcoverings take precedence over plastics if fabric base predominates.

Not sure which classification is right?

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Import Tips & Compliance

Classify by predominant plastic layer; foam <50% keeps in 3918

Include weight % breakdown to avoid textile composite shift to Chapter 59