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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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