Cotton-Padded Shower Curtain Liner from Canada
A plastic film shower curtain liner padded with cotton-dominant textile for insulation, weighing more than 1.492 kg/m². Cotton prevails by weight in the textile over other single fibers, placing it in HTS 3921.90.21.00 as combined plastic sheets.
Duty Rate — Canada → United States
16.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Test for plastic as principal material; textile padding must not dominate overall structure
• Declare exact areal weight per m²; samples may be requested at entry
• Ensure no metal reinforcements, which could reclassify under 3921.90.90 composites