Acetate Fiber Precision Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3912110000 | 40.6% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3912120000 | 40.6% | CN | US | Official Doc |
| 3920730000 | 37.9% | CN | US | Official Doc |
| 3920795000 | 38.7% | CN | US | Official Doc |
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AI Analysis
𧱠Acetate Fiber Precision Board: The Ultimate HS Code Classification & Duty Breakdown (2026 Guide)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Product Overview: What is "Acetate Fiber Precision Board"?
Acetate Fiber Precision Board is a high-precision material made from cellulose acetate or cellulose derivatives. In international trade, it is classified under Chapter 39 (Plastics and articles thereof). However, the exact HS Code depends heavily on whether the board is considered a "primary form" (semi-finished) or a "finished/specific plastic article," as well as its specific chemical composition.
β οΈ Key Distinction:
- If it is a semi-finished/primary form of cellulose acetate β HS Code3912...series.
- If it is a formed board/sheet made of plastics/fiber β HS Code3920...or3921...series.
- Crucial Note: All codes below are subject to Section 301 (25%) and Section 122 (10%) additional tariffs for goods originating from China.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Form Status | Total Tax Rate |
|---|---|---|---|---|
3921.19.00.90 |
Acetate Fiber Precision Board (Plastic/Synthetic Fiber Class) | Finished boards for industrial use | Final Product/Specific Plastic | 41.5% |
3912.11.00.00 |
Acetate Fiber Precision Board (Primary Form Application) | Semi-finished, raw sheet application | Primary/Semi-finished Form | 40.6% |
3921.90.50.50 |
Acetate Fiber Precision Board (Synthetic Fiber/Plastic Substance) | General synthetic board classification | Finished/Specific Substance | 39.8% |
3912.12.00.00 |
Acetate Fiber Precision Board (Primary/Semi-finished Form) | Bulk semi-finished sheets | Primary/Semi-finished Form | 40.6% |
3920.73.00.00 |
Acetate Fiber Precision Board (Cellulose Acetate Sheets/Films) | Specific cellulose acetate boards | Formed Sheet/Film | 37.9% (Lowest Base) |
3920.79.50.00 |
Acetate Fiber Precision Board (Cellulose Derivatives) | Other cellulose derivative boards | Formed Sheet/Film | 38.7% |
π Critical Reminder:
- Base Tariffs range from 2.9% to 6.5%.
- Section 301 Additional Duty: +25% (Applied to all Chinese-origin goods).
- Section 122 Additional Duty: +10% (Applied to specific Chinese-origin goods).
- Total Tax = Base + 25% + 10%.
- De Minimis Exemption: β NOT APPLICABLE (All these codes exceed the $800 threshold for de minimis entry).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Date: From Nov 10, 2025 (including subsequent imports)
π― 1. 3921.19.00.90 β Acetate Fiber Precision Board (Plastic/Synthetic)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| Section 301 Add-on | +25% |
| Section 122 Add-on | +10% |
| Total Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β No |
| Legal Basis Path | HTSUS:3921.19.00.90 β USITC Footnote: Section 301/122 |
π Explanation:
- This code classifies the board as a specific plastic article.
- The 6.5% base is relatively high, leading to the highest total rate of 41.5%.
- Use this if the product is clearly defined as a "plastic article" rather than a generic "sheet."
π― 2. 3912.11.00.00 & 3912.12.00.00 β Primary/Semi-finished Forms
| Item | Content |
|---|---|
| Base Duty Rate | 5.6% |
| Section 301 Add-on | +25% |
| Section 122 Add-on | +10% |
| Total Rate | 40.6% |
| Tax Calculation | CIF Value Γ 40.6% |
| De Minimis Eligibility | β No |
| Legal Basis Path | HTSUS:3912.11/12 β USITC Footnote: Section 301/122 |
π Explanation:
- These codes apply if the board is considered a primary form of cellulose acetate (semi-finished material).
- 5.6% base is moderate, but the total remains high at 40.6%.
- Choose this if your product is sold as raw material for further processing.
π― 3. 3920.73.00.00 β Cellulose Acetate Boards/Sheets (Lowest Base Rate)
| Item | Content |
|---|---|
| Base Duty Rate | 2.9% |
| Section 301 Add-on | +25% |
| Section 122 Add-on | +10% |
| Total Rate | 37.9% |
| Tax Calculation | CIF Value Γ 37.9% |
| De Minimis Eligibility | β No |
| Legal Basis Path | HTSUS:3920.73.00.00 β USITC Footnote: Section 301/122 |
π Explanation:
- Highly Recommended if applicable.
- This code specifically targets cellulose acetate in the form of sheets/plates.
- With a base rate of only 2.9%, the total tax is 37.9%, saving 3.6% compared to3921.19.00.90.
- Condition: Must be proven to be made of cellulose acetate (not just generic "acetate fiber").
π― 4. 3920.79.50.00 β Other Cellulose Derivatives
| Item | Content |
|---|---|
| Base Duty Rate | 3.7% |
| Section 301 Add-on | +25% |
| Section 122 Add-on | +10% |
| Total Rate | 38.7% |
| Tax Calculation | CIF Value Γ 38.7% |
| De Minimis Eligibility | β No |
| Legal Basis Path | HTSUS:3920.79.50.00 β USITC Footnote: Section 301/122 |
π Explanation:
- For boards made of cellulose derivatives other than pure cellulose acetate.
- Total tax is 38.7%, slightly higher than3920.73.00.00but lower than3921...series.
π― 5. 3921.90.50.50 β Other Plastic/Synthetic Fiber Articles
| Item | Content |
|---|---|
| Base Duty Rate | 4.8% |
| Section 301 Add-on | +25% |
| Section 122 Add-on | +10% |
| Total Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Eligibility | β No |
| Legal Basis Path | HTSUS:3921.90.50.50 β USITC Footnote: Section 301/122 |
π Explanation:
- A "catch-all" for synthetic fiber/plastic boards not specified elsewhere.
- Total tax is 39.8%.
- Use this if the material is a blend or cannot be strictly classified as pure cellulose acetate.
π οΈ IV. Customs Clearance Practical Advice (Real-world Pitfall Avoidance)
β 1. Required Documentation Checklist (ηΌΊδΈδΈε―)
| Document | Must Provide | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must explicitly state "Cellulose Acetate" or "Cellulose Derivative" to qualify for lower base rates (2.9%-3.7%). |
| β Material Safety Data Sheet (MSDS) | βοΈ | Proves chemical composition. Critical for distinguishing between 3912 (semi-finished) and 3920/3921 (finished). |
| β Product Photos (including labels) | βοΈ | Show the board's form (sheet/plate) and any markings. |
| β Commercial Invoice | βοΈ | Description must match HS Code summary exactly. Avoid vague terms like "Plastic Board." Use "Acetate Fiber Precision Board." |
| β Certificate of Origin (CO) | βοΈ | Confirms China origin. Necessary for calculating Section 301/122 duties. |
| β Packing List | βοΈ | Ensure weights and dimensions are accurate to avoid delays. |
β 2. Classification Strategy (Key Mantra)
π₯ βMaterial defines Base, Form defines Code, Total Tax is King!β
| Scenario | Recommended HS Code | Total Tax | Why? |
|---|---|---|---|
| Pure Cellulose Acetate Sheet | 3920.73.00.00 |
37.9% | Lowest Base (2.9%). Best if material is pure acetate. |
| Cellulose Derivative Board | 3920.79.50.00 |
38.7% | Good alternative if not pure acetate. |
| Semi-finished/Raw Material | 3912.11.00.00 |
40.6% | Use only if sold as "primary form" for further manufacturing. |
| Generic Plastic Board | 3921.19.00.90 |
41.5% | Highest base (6.5%). Avoid if possible. |
| Synthetic Fiber Blend | 3921.90.50.50 |
39.8% | Middle ground. |
β 3. Special Handling Tips
| Situation | Handling Advice |
|---|---|
| OEM Custom Boards | Provide detailed material specs to prove itβs "Cellulose Acetate" to qualify for 3920.73.00.00. |
| Mixed Materials | If the board contains other polymers, it may fall under 3921.90.50.50. Be prepared to justify the primary material. |
| High-Value Precision Boards | Consider applying for an Advance Ruling from CBP to lock in the HS Code and avoid post-entry audits. |
| De Minimis Entry | β Do NOT attempt. All these codes are subject to high tariffs and exceed the $800 exemption threshold. |
π V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Estimated Total Duty (China Origin) | Key Requirements |
|---|---|---|---|
| πΊπΈ USA | 3920.73.00.00 |
37.9% | Section 301 (25%) + Section 122 (10%) |
| π¨π³ China | 3920.73.00.00 |
6.5% | No Section 301/122. Lower import duty. |
| πͺπΊ EU | 3920.73.00.00 |
~6.5% | No Section 301/122. Subject to EU tariff. |
| π¬π§ UK | 3920.73.00.00 |
~6.5% | Post-Brexit tariff rules apply. |
π Conclusion:
- The USA is the only market with the Section 301 (25%) + Section 122 (10%) surcharges, making it the most expensive market for these goods.
- Total tax in USA is 37.9% - 41.5%, compared to ~6.5% in China/EU/UK.
- Cost Optimization: Ensure accurate material declaration to qualify for the lowest base rate (2.9%).
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Classifying as "Generic Plastic Sheet" (3921.90.90)
π Consequence: Higher base rate (4.8%-6.5%) β Total 39.8%-41.5%.
π‘ Fix: Prove it is "Cellulose Acetate" to use 3920.73.00.00 (37.9%).
β Mistake 2: Assuming De Minimis ($800) applies
π Consequence: Entry rejected, penalties, or retroactive tax collection.
π‘ Fix: All entries must declare full duty and Section 301/122 surcharges.
β Mistake 3: Vague Description ("Plastic Board")
π Consequence: CBP reclassification, delays, and potential fines.
π‘ Fix: Use precise description: "Acetate Fiber Precision Board, Cellulose Acetate, Flat Sheet, for Industrial Use."
β Correct Declaration Example:
"Acetate Fiber Precision Board, 100% Cellulose Acetate, Flat Sheet, 1mm Thickness, Model XYZ, Made in China."
π― VII. Conclusion: Precise Classification, Cost Optimization!
π― Key Takeaway:
πΉ "Cellulose Acetate" =
3920.73.00.00(37.9% Total)
πΉ "Generic Plastic" =3921.19.00.90(41.5% Total)
πΉ Difference: 3.6% on every dollar!π Pro Tip:
If you are importing large volumes, negotiate with your supplier to provide a Certificate of Analysis proving the material is pure cellulose acetate. This simple document can save you 3.6% in duties.
π£ Immediate Action:
π Contact a Customs Broker to verify your material specs.
π Request MSDS from your supplier.
π Accurate Classification = Lower Costs = Higher Profit!
β¨ Professional Clearance Starts with Accurate HS Code!
πΌ Your Margin Depends on Your Classification!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.