Polyester Prepared Painting Canvas Roll from Japan
Man-made polyester canvas primed with gum coating for book artists and custom covers. Classified HTS 5901.10.10.00 as prepared painting canvas of synthetic fibers. Allows direct painting without gesso.
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
• Roll width docs important; narrow may go to other headings
• Prove 'prepared' status vs raw canvas in chapter 59 exclusions
• Pair with binding rulings for consistent classification