Shiny Vinyl Imitation Leather Foil from Canada
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.
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
• 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