PVC Foam Laminate Upholstery Fabric from China
A cellular PVC sheet combined with a polyester textile backing, used for furniture upholstery and marine seating. It falls under HTS 3921.12.19 as 'other' plates, sheets, film, foil, and strip of vinyl chloride polymers that are cellular and combined with textile materials. The foam structure provides cushioning while the textile enhances durability and aesthetics.
Duty Rate — China → United States
42.8%
Rate breakdown
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the vinyl chloride polymer content exceeds 95% by weight per subheading notes to confirm classification
• Provide lab test reports on cellular structure and textile lamination to avoid misclassification as non-cellular under 3920
• Label fiber content of the textile component accurately to comply with FTC textile rules during customs clearance