PVC Coated Polyester Truck Tarpaulin from Japan
Heavy-duty tarpaulin made from man-made polyester fabric coated with poly(vinyl chloride) exceeding 70% by weight of plastics, used for truck covers and cargo protection. The visible PVC coating meets heading 5903 criteria as it can be seen with the naked eye and allows manual bending. Classified under 5903.10.20 due to high plastics content and PVC base.
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
• Verify plastics content exceeds 70% by weight via lab testing for accurate classification under 5903.10.20
• Provide coating visibility documentation; invisible coatings revert to Chapters 50-55
• Ensure invoice specifies PVC as the coating material and man-made fiber base