Plastic Furniture Slipcovers from China
Full or partial waterproof covers for sofas, chairs made from heavy-duty plastic sheeting. Listed explicitly in HTS 3924.90.10.50 as 'furniture slipcovers' for plastic household protection against spills and dust. Often clear or printed vinyl.
Duty Rate — China → United States
15.8%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Measure dimensions to rule out 3921 small article note; declare as slipcovers not tarpaulins; test for phthalate content in plasticizers per subheading note