Vegetable Fiber Backed PVC Foam Floor Underlayment

Cellular PVC foam sheet with cotton/jute blend textile backing (vegetable fibers predominant) for flooring underlay. HTS 3921.12.19.10 applies to this plastic-textile composite plate. Provides sound insulation and moisture barrier.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5.3%+35.0%40.3%
🇲🇽Mexico5.3%+10.0%15.3%
🇨🇦Canada5.3%+10.0%15.3%
🇩🇪Germany5.3%+10.0%15.3%
🇯🇵Japan5.3%+10.0%15.3%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

3918.10Lower: 14.2% vs 40.3%

If profiled/corrugated for flooring use

Floor coverings of PVC in 3918 if functionally shaped beyond flat sheet.

3921.12.11.00Lower: 39.2% vs 40.3%

If man-made fiber backing like nylon

Textile fiber type determines specific vegetable vs man-made subheadings.

5903.20.10.00Lower: 37.7% vs 40.3%

If primarily as coated cotton textile

PU/PVC coated textiles under 5903 if plastic is secondary to textile.

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Import Tips & Compliance

Document blend ratios showing vegetable > any single other fiber per note (a)

Classify as 'sheet/plate' not finished flooring to avoid 3918 tariff

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