Vinyl Patent Leather Imitation Sheet

A noncellular sheet made from polyvinyl chloride (PVC) polymers containing at least 6% plasticizers, finished with a glossy, shiny surface to imitate patent leather. It falls under HTS 3920.43.10.00 due to its specific composition and imitation finish, distinguishing it from other PVC sheets. Commonly used for upholstery and fashion accessories.

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.

3920.43.50.00Higher: 39.2% vs 38.1%

If plasticizer content <6% by weight

Lower plasticizer levels shift to general 'other' subheading for PVC sheets without imitation specification.

3921.90.11.00Higher: 39.2% vs 38.1%

If reinforced or laminated with other materials

Plates/sheets combined with textiles or paper move to Chapter 39 heading for supported/combined articles.

5903.20.20.00Lower: 35% vs 38.1%

If polyurethane-based textile coating

Imitation leather as textile covering classified in Chapter 59, not plastics chapter.

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Import Tips & Compliance

Verify plasticizer content ≥6% via lab testing to confirm classification; provide certificates of analysis

Ensure accurate labeling of PVC content and imitation finish to avoid reclassification during customs exam