Foam PU-Polyester Marine Upholstery Sheet from China
Cellular polyurethane foam sheets bonded to polyester textile for boat seating upholstery, with plastics over 70% by weight. Polyester man-made fibers dominate textiles. HTS 3921.13.1100 applies to this cellular plastic-textile composite material.
Duty Rate — China → United States
39.2%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Document UV resistance and marine-grade specs alongside composition for verification
• Ensure invoices specify sheet form, not finished upholstery, for correct heading