Foamed Vinyl Polyester Backed Upholstery Liner

Cellular vinyl chloride foam (>70% plastics) laminated to polyester knit for furniture backing. Polyester man-made fibers lead textile content, under 3921.12.11.00. Enhances cushioning in sofas and chairs.

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.

5907.00Lower: 10% vs 39.2%

If industrial fabric coated with PVC

Textile base with plastic coating for technical uses in Chapter 59.

3920.99.10.00Higher: 41% vs 39.2%

If non-cellular version

Solid PVC sheets without cellular foam structure.

9401Lower: 10% vs 39.2%

If parts of furniture upholstery

Pre-cut liners for seats classify as furniture parts in Chapter 94.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Specify 'not for retail sale' if bulk rolls to avoid 3926 household article duties

Confirm copolymer meets 95% vinyl chloride per Chapter 39 notes

Watch for reclassification if cut to shape—remains sheet if rectangular rolls

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