Polyurethane Foam Automotive Seat Cover from China
A cellular polyurethane foam sheet combined with a polyester textile backing, where the plastic content exceeds 70% by weight and man-made fibers predominate in the textile component. This composite material is used for protective automotive seat covers. It falls under HTS 3921.13.1100 due to its cellular polyurethane structure layered with predominant man-made textile fibers.
Duty Rate — China → United States
41.7%
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 plastic content exceeds 70% by weight via lab testing to confirm classification in 3921.13.1100
• Provide detailed layer composition and fiber content reports for Customs to avoid reclassification
• Ensure textile component labels man-made fibers as predominant to meet subheading requirements