PVC Foam Tarpaulin with Cotton Backing from Japan
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 — Japan → United States
15.3%
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
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