PVC Foam Tarpaulin with Cotton Backing from China
A cellular PVC sheet combined with a textile layer where cotton (vegetable fiber) predominates by weight over other fibers, used for truck covers and banners. It falls under HTS 3921.12.19.10 as a plastic plate/sheet with textile components dominated by vegetable fibers. The foam structure provides flexibility and waterproofing.
Duty Rate — China → United States
42.8%
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
Import Tips
• Verify textile fiber content via lab testing to confirm vegetable fibers >50% by weight over any single other fiber
• Provide detailed invoices specifying PVC cellular structure and cotton predominance to avoid reclassification
• Watch for undervaluation pitfalls; declare reinforced edges as part of the composite material