Shiny Vinyl Imitation Leather Foil from Japan
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 — 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
• 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