Flexible PVC Shower Curtain Liner from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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