3920.43.10.00 - Made in imitation of patent leather

This HTS subcategory, 3920.43.10.00, specifically covers plates, sheets, film, foil, and strip made of polymers of vinyl chloride that contain by weight not less than 6 percent of plasticizers, and are manufactured to imitate the appearance of patent leather. These materials are characterized by their glossy, smooth finish achieved through the addition of plasticizers, which enhance flexibility and the characteristic sheen associated with patent leather. This imitation is typically achieved through surface treatments or the inherent properties imparted by the plasticizers and the manufacturing process.

Within the broader category of "Of polymers of vinyl chloride: Containing by weight not less than 6 percent of plasticizers," this subcategory is distinguished from its sibling, 3920.43.50.00 ("Other"), by its explicit imitation of patent leather. While both share the same base material and plasticizer content, 3920.43.10.00 is designated for those items whose primary defining characteristic is their visual resemblance to patent leather, often used in applications like apparel, accessories, and upholstery where such an aesthetic is desired.

As this is a leaf node in the HTS classification system, there are no further subcategories to introduce. Classification under this code is final for goods meeting the specified criteria of being a noncellular, unreinforced, laminated, supported, or similarly combined plate, sheet, film, foil, or strip of vinyl chloride polymers, containing at least 6 percent plasticizers by weight, and designed to mimic the appearance of patent leather. The determination hinges on the visual characteristics and manufacturing intent to replicate patent leather.