Cellular Polyurethane Plates, Sheets, Film, Foil & Strip

The essential character test applies: if the plastic component imparts the primary function and the textile backing is subordinate (e.g., a thin knit backing on foam sheet), classification under 392113 is generally appropriate. If the textile component dominates — for instance, a thick woven fabric with a thin foam coating — the article may classify as a coated textile under Chapter 59. CBP binding rulings are advisable for borderline composite constructions.

Goods meeting USMCA rules of origin from Canada or Mexico are generally eligible for preferential tariff treatment. For cellular polyurethane sheet, the applicable rule typically requires a tariff-shift from chemical inputs or satisfaction of a regional value content threshold. Importers should obtain a valid USMCA certification of origin and confirm rule compliance with their customs broker.