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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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