PVC Coated Polyester Truck Tarpaulin from China
A heavy-duty polyester fabric coated with poly(vinyl chloride) on one side, used for truck covers and industrial tarps. The PVC coating is visible to the naked eye and provides waterproofing and durability, meeting the criteria for heading 5903 as a textile fabric impregnated or coated with plastics other than those excluded.
Duty Rate — China → United States
37.7%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• Verify the PVC coating is visible to the naked eye and not completely embedding the fabric to avoid reclassification under chapter 39
• Provide lab test reports confirming PVC composition and weight per square meter to support 5903 classification
• Ensure invoice descriptions specify 'PVC coated textile fabric' rather than generic 'plastic sheet' to prevent customs disputes