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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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