Flexible PVC Shower Curtain Liner from Mexico
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 — Mexico → United States
14.2%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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