Furniture PVC Foam Seat Cover Material from Japan
Laminated cellular polyvinyl chloride foam with nylon textile for sofa and chair seat covers. Falls under HTS 3921.12.19 as other cellular vinyl chloride sheets combined with textile materials. The foam provides padding while textile adds strength for heavy-use furniture.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Test and certify cellular density to distinguish from solid PVC under subheading rules
• Avoid common pitfall of declaring as 'vinyl fabric' which could trigger Chapter 59 review
• Include country-of-origin affidavits for textile component if transshipped