Foamed Vinyl Polyester Backed Upholstery Liner from Germany
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.
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
• 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