Marine Vinyl Foam Laminate with Polyester Backer from China

Cellular PVC vinyl sheet laminated with polyester textile backing for boat seating and marine upholstery. Classified in HTS 3921.12.15.00 due to its cellular vinyl chloride polymer layer combined with man-made fiber textile where polyester predominates. Designed for UV and water resistance in harsh environments.

Duty Rate — China → United States

41.5%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)

Import Tips

Include material safety data sheets confirming cellular PVC composition and no restricted phthalates for marine applications

Document UV resistance certifications as common CBP scrutiny point for marine products

Avoid bulk packaging that could lead to misclassification as unfinished goods under different headings