Cellular PVC/Polyester Laminated Upholstery Sheet

A foamed PVC sheet combined with polyester fabric, supplied in rolls for furniture upholstery applications. Classified in HTS 3921.12.1950 as other cellular vinyl chloride polymer sheets combined with textiles. The composite structure offers breathability and water resistance for soft furnishings.

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.

3921.13.11.00Lower: 39.2% vs 40.3%

If made of polymers of vinyl acetate instead of pure vinyl chloride

Different polymer base (vinyl acetate copolymers) changes the specific polymer subheading series.

5907.00.60.00Lower: 35% vs 40.3%

If for painted or printed textile top coated with PVC

Impregnated, coated or laminated textiles with specific finishes fall under Chapter 59.

3926.90.99Lower: 22.8% vs 40.3%

If imported as finished upholstery panels rather than sheet material

Completed articles of plastic/textile composites are classified by end-use in heading 3926.

Not sure which classification is right?

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Import Tips & Compliance

Ensure documentation specifies the PVC monomer contributes ≥95% to polymer weight per Chapter 39 notes

Conduct thickness measurements to distinguish from thinner films qualifying for special duty rates

Avoid common pitfall of misdeclaring as finished upholstery, which shifts to Chapter 94

Related Products under HTS 3921.12.19.50

PVC Cellular/Textile Composite Car Seat Cover Material

This is a flexible plate-like sheet made from cellular PVC foam laminated with a polyester textile backing, used for manufacturing car seat covers. It falls under HTS 3921.12.1950 as 'other' cellular plates/sheets of vinyl chloride polymers combined with textile materials, not specifically provided for elsewhere. The cellular structure provides cushioning while the textile enhances durability and aesthetics.

Foamed Vinyl Chloride/Textile Luggage Shell Sheet

Cellular PVC foam sheet bonded to nylon textile for thermoforming into rigid luggage shells. HTS 3921.12.1950 covers these other combined cellular plates of PVC polymers with textiles. Provides lightweight rigidity and abrasion resistance.

PVC Foam/Nylon Marine Upholstery Backing Sheet

Composite sheet of cellular PVC adhered to nylon fabric for boat seat backing material. Falls under HTS 3921.12.1950 as other cellular PVC/textile plates not elsewhere specified. UV and saltwater resistant properties suit marine applications.

Cellular PVC/Geotextile Drainage Board Sheet

Dimpled cellular PVC sheet fused with geotextile fabric for foundation drainage systems. Classified HTS 3921.12.1950 for other cellular vinyl chloride/textile composite plates. Creates air/water channels while preventing soil intrusion.

Vinyl Foam/Polyester Awning Material Sheet

Cellular PVC sheet laminated to polyester scrim for retractable awning fabric. HTS 3921.12.1950 applies to these other combined cellular PVC/textile sheets. Blocks UV while maintaining flexibility for folding mechanisms.

PVC Cellular/Textile Partition Wall Panel Sheet

Foam PVC core with textile facing sheet for office partition wall systems. Under HTS 3921.12.1950 as other cellular plates of vinyl chloride polymers with textiles. Acoustic properties enhanced by cellular structure.