PVC Coated Backing Paper for Floorcoverings from Japan
Glassine paper coated with polyvinyl chloride (PVC) used as backing for vinyl floor tiles, in jumbo rolls. Classified HTS 4811.59.60.00 for plastic coating, not as finished flooring under Chapter 39.
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
• Clear photos and cross-sections showing paper as base material prevent Chapter 39 shift
• Declare as 'coated paper' not 'flooring backing' to avoid end-use misclassification
• Check for minimum coating thickness that might tip to plastics dominance