Flexible PVC Shower Curtain Liner from China
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.
Duty Rate — China → United States
39.2%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
Import Tips
• 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