HTSUS, United States

3920.43.10.00

Made in imitation of patent leather

Classification path

  1. Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials
  2. Of polymers of vinyl chloride
  3. Containing by weight not less than 6 percent of plasticizers
  4. Made in imitation of patent leather

Rates of duty

General (MFN)
3.1%
Column 2Cuba, North Korea, Russia, Belarus
25%
Unit of quantity
m2, kg

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 3920

About heading 3920

Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials

Heading 3920 covers noncellular plastic plates, sheets, film, foil and strip that are not reinforced, laminated, supported or combined with other materials. It is split first by plastic material, then by use, flexibility, thickness or plasticizer content for some materials.

Full guide to heading 3920

Products in this heading

  • Polyethylene plastic film and sheeting
  • Polypropylene gift wrap
  • Polypropylene strip put up as decorative or gift-wrapping ribbon
  • PVC film made in imitation of patent leather
  • Flexible poly(methyl methacrylate) acrylic sheet
  • Polycarbonate solid sheet
  • Cellulose acetate film
  • Polyamide film

Frequently asked questions

What is the HTS code for metallized PET gift wrap film?

Metallized PET film put up as gift wrap classifies under 3920.62.00.20 with a general (MFN) rate of 4.2%.

What is the duty on polyethylene plastic film?

Polyethylene film of heading 3920 classifies under 3920.10.00.00 and has a general (MFN) rate of 4.2%.

How do I classify flexible PVC film with 6% or more plasticizers?

Flexible PVC film with 6% or more plasticizers classifies under 3920.43.50.00 at a general (MFN) rate of 4.2% if it is not made in imitation of patent leather. If it is made in imitation of patent leather, it classifies under 3920.43.10.00 at a general (MFN) rate of 3.1%.

Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.

HTS 3920.43.10.00: Made in imitation of patent leather, 3.1% duty | HTSBase