Foam PU-Polyester Marine Upholstery Sheet from Japan
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 — 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
• Document UV resistance and marine-grade specs alongside composition for verification
• Ensure invoices specify sheet form, not finished upholstery, for correct heading