Foamed Vinyl Polyester Backed Upholstery Liner from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 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