Plastic Furniture Slipcovers from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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