3921.12.15.00/PVC Cellular Upholstery Backing Sheet/Japan

PVC Cellular Upholstery Backing Sheet from Japan

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 — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter

Calculate with your customs value Verify with the Tariff Assistant

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