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PU Laminated Polyester Fabric for Apparel from Japan

This is a polyester woven fabric laminated with polyurethane plastic film, visible to the naked eye, used for waterproof jackets and rainwear. It falls under HTS 5907.00.35.00 as a laminated textile fabric per chapter note definitions, distinct from plain polyester in chapters 54-55 or fully embedded products in 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

Verify lamination visibility with naked eye and document weight per m² to confirm not excluded under 5903 note exceptions

Provide lab tests showing plastic layer not fully embedding textile to avoid reclassification to chapter 39

Label fiber content accurately, disclosing plastic lamination percentage for CBP scrutiny