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
13.3%
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
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