Vinyl Patent Leather Imitation Sheet from Japan
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.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• 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