3921.12.15.00/PVC Cellular Upholstery Backing Sheet/China

PVC Cellular Upholstery Backing Sheet from China

A flexible cellular PVC sheet combined with a predominant man-made fiber textile backing, used in furniture upholstery production. It falls under HTS 3921.12.15.00 as a cellular plate/sheet of vinyl chloride polymers combined with man-made fiber textiles where the textile predominates by weight. The composite structure provides durability and breathability for seating applications.

Duty Rate — China → United States

44%

Rate breakdown

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)

9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

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Import Tips

• Verify textile fiber content via lab testing to confirm man-made fibers predominate over any other single fiber for correct classification

• Provide detailed invoices specifying PVC cellular structure and textile weight percentages to avoid reclassification to non-cellular headings

• Ensure compliance with flammability standards for upholstery materials when importing into the US market