A semi-empirical model is proposed to predict the sound absorption of an acoustical unit consisting of a rigid-porous material layer with a perforated facing under the normal incidence at high sound pressure levels (SPLs) of pure tones. The nonlinearity of the perforated facing and the porous material, and the interference between them are considered in the model. The sound absorptive performance of the acoustical unit is tested at different incident SPLs and in three typical configurations: 1) when the perforated panel (PP) directly contacts with the porous layer, 2) when the PP is separated from the porous layer by an air gap and 3) when an air cavity is set between the porous material and the hard backing wall. The test results agree well with the corresponding theoretical predictions. Moreover, the results show that the interference effect is correlated to the width of the air gap between the PP and the porous layer, which alters not only the linear acoustic impedance but also the nonlinear acoustic impedance of the unit and hence its sound absorptive properties.