Mirror-Finish Vinyl Imitation Film from Canada
PVC film with mirror-like gloss from high plasticizer (≥6%) content, noncellular and unsupported, imitating patent leather. Falls under HTS 3920.43.10.00 for vinyl chloride polymers and specific finish. For shoe upper material.
Duty Rate — Canada → United States
13.1%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Lab reports essential for plasticizer % and noncellular confirmation
• Avoid declaring as 'leather'—use 'imitation' to prevent Chapter 41 confusion