Foamed Vinyl Polyester Backed Upholstery Liner from Mexico
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 — Mexico → United States
14.2%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, 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