Flexible PVC Shower Curtain Liner

A thin, flexible polyvinyl chloride (PVC) film used as a waterproof liner for shower curtains, typically 72 inches by 72 inches. It falls under HTS 3920.99.2000 as a noncellular, flexible plastic sheet of PVC, not reinforced or laminated. PVC content exceeds 95% by weight, qualifying it as 'other plastics' in this subheading.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China4.2%+35.0%39.2%
🇲🇽Mexico4.2%+10.0%14.2%
🇨🇦Canada4.2%+10.0%14.2%
🇩🇪Germany4.2%+10.0%14.2%
🇯🇵Japan4.2%+10.0%14.2%

Alternative Classifications

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

3920.43Lower: 14.2% vs 39.2%

If containing plasticizers exceeding defined limits

Subheading 3920.43 specifically covers noncellular sheets with plasticizers; per note, includes secondary plasticizers shifting from 'other'.

3921.90.11.00Same rate: 39.2%

If cut to specific dimensions for retail packaging

Plates, sheets cut to shape or size for retail sale fall under 3921, not flexible film in 3920.

3918.10Lower: 14.2% vs 39.2%

If in rolls over 20 cm wide for further fabrication

Rolls of PVC exceeding 20 cm width are classified in Chapter 39 heading 3918 for wall/floor coverings, not sheets.

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Import Tips & Compliance

Verify PVC monomer content is at least 95% by weight per subheading note (a)(1) to avoid reclassification to copolymers

Provide lab test reports confirming noncellular structure and flexibility for customs valuation