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

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

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