Shiny Vinyl Imitation Leather Foil

Ultra-thin foil of plasticized PVC (≥6% plasticizers), noncellular, with a high-gloss embossed surface imitating patent leather texture and appearance. HTS 3920.43.10.00 applies due to its polymer composition and finish. Used in craft supplies and decorative trim.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.1%+35.0%38.1%
🇲🇽Mexico3.1%+10.0%13.1%
🇨🇦Canada3.1%+10.0%13.1%
🇩🇪Germany3.1%+10.0%13.1%
🇯🇵Japan3.1%+10.0%13.1%

Alternative Classifications

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

3920.43Same rate: 38.1%

If not specifically imitating patent leather

PVC sheets with plasticizers but without imitation finish go to non-imitation subheading.

3919.90.50Higher: 40.8% vs 38.1%

If self-adhesive backed

Adhesive-coated plates/sheets classified in heading 3919 regardless of material.

5906.99Lower: 13.3% vs 38.1%

If used as supported textile covering

If applied to textile base, enters Chapter 59 as imitation leather coverings.

Not sure which classification is right?

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Import Tips & Compliance

Test for chemical modification per subheading notes; unmodified PVC stays in specific subheading

Provide photos/swatches of imitation finish with entry docs for CBP verification

Avoid bulk packaging confusion—declare as sheets/foil, not articles, to prevent 3926 shift