Faux Patent Leather PVC Roll from Japan
Rolled sheets of glossy, noncellular PVC containing ≥6% plasticizers, designed in imitation of patent leather for premium look. HTS 3920.43.10.00 due to polymer type and finish specs. Suited for handbag manufacturing.
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
• Use roll weights for plasticizer calcs; blends must meet predominant monomer rule
• Invoice must specify 'imitation patent leather' to match subheading description