PVC Foam Tarpaulin with Cotton Backing from Mexico
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 — Mexico → United States
15.3%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 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