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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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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