Cellulose Acetate Butyrate Coated Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3912110000 | 40.6% | CN | US | Official Doc |
| 3912120000 | 40.6% | CN | US | Official Doc |
| 3920730000 | 37.9% | CN | US | Official Doc |
| 3920791000 | 41.2% | CN | US | Official Doc |
| 3921140000 | 41.5% | CN | US | Official Doc |
Product Images
AI Analysis
π Cellulose Acetate Butyrate Coated Film
π HS Code Classification & Duty Guide | 2026 Customs Tariff Breakdown | Pro Tips for Smooth Clearance
π One Product, Multiple Codes? Letβs Decode It!
You're shipping Cellulose Acetate Butyrate Coated Film β a high-performance, thin-film material used in advanced packaging, optical devices, and specialty coatings. But hereβs the catch: this product can fall under multiple HS Codes, each with very different tariffs.
β οΈ Misclassification = 40%+ duty hit β avoid it with this expert-level breakdown.
π¦ HS Code Classification Matrix (2026 Official Tariff Data)
| HS Code | Product Description | Material | Form | Key Classification Logic |
|---|---|---|---|---|
3912.11.00.00 |
Cellulose acetate film, in primary form | Cellulose acetate | Film | Primary form: uncoated, not yet processed into final product |
3912.12.00.00 |
Cellulose acetate film, no plasticizer conflict | Cellulose acetate | Film | No plasticizer issues β not subject to stricter rules |
3920.73.00.00 |
Cellulose acetate film, classified as sheet, plate, film, foil | Cellulose acetate | Film | Falls under "sheet, plate, film, foil" category |
3920.79.10.00 |
Cellulose derivative film, β€0.076mm thick | Cellulose derivative | Film | Thickness β€0.076mm β triggers higher tariff |
3921.14.00.00 |
Regenerated cellulose film, in form of film | Regenerated cellulose | Film | If it's regenerated cellulose, not acetate butyrate |
π Critical Insight:
- Cellulose Acetate Butyrate is a cellulose derivative, not pure cellulose.
- Coating doesnβt change the base material β the core material and thickness drive classification.
- Thickness β€0.076mm = higher risk of being classified under3920.79.10.00β higher tax.
π° 2026 U.S. Tariff Breakdown (China Origin, Effective Nov 10, 2025)
β Applicable to: U.S. imports from China (CN)
β Effective Date: November 10, 2025
β Legal Basis: IEEPA + USITC Section 301 + Section 122
π― 1. 3912.11.00.00 β Cellulose Acetate Film (Primary Form)
| Component | Detail |
|---|---|
| Base Duty | 5.6% (ad valorem) |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Duty | 40.6% |
| Tax Calculation | CIF Γ 40.6% |
| De Minimis Exemption? | β No (denied under 9903.88.01) |
| Legal Pathway | IEEPA:9903.01.25 β USITC:3912.11.00.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- The film is in primary form β not yet coated, not yet used in final product.
- No plasticizer conflict β avoids stricter rules.
- Best-case scenario for lower duty if you can prove "primary form".
π― 2. 3912.12.00.00 β Cellulose Acetate Film (No Plasticizer Conflict)
| Component | Detail |
|---|---|
| Base Duty | 5.6% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Duty | 40.6% |
| Tax Calculation | CIF Γ 40.6% |
| De Minimis? | β No |
| Legal Pathway | IEEPA:9903.01.25 β USITC:3912.12.00.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- Same duty as3912.11.00.00β only difference is "no plasticizer conflict", which is a technical footnote.
- No change in tariff β still 40.6%.
π― 3. 3920.73.00.00 β Cellulose Acetate Film (Sheet/Plate/Film/Foil)
| Component | Detail |
|---|---|
| Base Duty | 2.9% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Duty | 37.9% |
| Tax Calculation | CIF Γ 37.9% |
| De Minimis? | β No |
| Legal Pathway | IEEPA:9903.01.25 β USITC:3920.73.00.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- Falls under "sheet, plate, film, foil" category β broader classification.
- Lower base duty (2.9%) β saves 2.7% vs.3912.11/12codes.
- Best option if you can prove it's not in primary form.
π― 4. 3920.79.10.00 β Cellulose Derivative Film (β€0.076mm)
| Component | Detail |
|---|---|
| Base Duty | 6.2% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Duty | 41.2% |
| Tax Calculation | CIF Γ 41.2% |
| De Minimis? | β No |
| Legal Pathway | IEEPA:9903.01.25 β USITC:3920.79.10.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- Thickness β€0.076mm (3 mils) β triggers this code.
- Higher base duty (6.2%) β 2.5% more than3920.73.00.00.
- Worst-case scenario β highest duty in the list.
π― 5. 3921.14.00.00 β Regenerated Cellulose Film
| Component | Detail |
|---|---|
| Base Duty | 6.5% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF Γ 41.5% |
| De Minimis? | β No |
| Legal Pathway | IEEPA:9903.01.25 β USITC:3921.14.00.00 β FOOTNOTE:9903.88.01 |
π Why This Applies:
- Only if the film is regenerated cellulose, not acetate butyrate.
- Highest duty (41.5%) β avoid this code if youβre not 100% sure.
π οΈ Pro Clearing Tips: Avoid 40%+ Duty & Delays
β 1. Document Checklist (MUST-HAVE)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Specification Sheet | βοΈ | Prove material (acetate vs. regenerated), thickness, coating type |
| β Thickness Measurement Report | βοΈ | Critical for 3920.79.10.00 vs. 3920.73.00.00 |
| β Coating Process Description | βοΈ | If coated, explain why it doesnβt change the base material |
| β Material Safety Data Sheet (MSDS) | βοΈ | Prove itβs cellulose acetate butyrate, not regenerated cellulose |
| β Commercial Invoice | βοΈ | Must say βCellulose Acetate Butyrate Coated Filmβ β not βcellulose filmβ |
| β Certificate of Origin (CO) | βοΈ | If from Vietnam/Mexico, may qualify for IEEPA exemption |
| β Photos (with scale) | βοΈ | Show thickness, coating, roll/flat form |
β 2. η³ζ₯ζε·§ (Golden Rules)
π₯ "Thickness Rules, Material Matters, Coating Doesnβt Change It!"
| Scenario | Correct HS Code | Wrong Code | Why |
|---|---|---|---|
| Film β€0.076mm, acetate butyrate | 3920.79.10.00 |
3912.11.00.00 |
Thickness triggers higher code |
| Film >0.076mm, acetate butyrate | 3920.73.00.00 |
3920.79.10.00 |
Avoid higher duty |
| Film in primary form | 3912.11.00.00 |
3920.73.00.00 |
Primary form = lower base duty |
| Regenerated cellulose | 3921.14.00.00 |
3912.11.00.00 |
Wrong material = wrong code |
| Coated film | Keep base code | 3920.79.10.00 |
Coating doesnβt change material |
β 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Film is coated | Still classify by base material β coating doesnβt change HS Code |
| Thickness is borderline (0.075mm) | Prove itβs β€0.076mm β use lab report |
| From Vietnam/Mexico | Apply for IEEPA exemption β duty drops to 0% |
| Custom product (OEM) | Submit advance ruling request β get official HS Code confirmation |
| Re-export or re-import | Check if re-entry exemption applies |
π Global Duty Comparison (2026)
| Country | Recommended HS Code | Duty (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.73.00.00 (if >0.076mm) |
37.9% | None (but must prove) | Highest duty |
| π¨π³ China | 3920.73.00.00 |
5% | CCC | No extra tariffs |
| πͺπΊ EU | 3920.73.00.00 |
0% (if CE) | CE | No 301/122 taxes |
| π¦πΊ Australia | 3920.73.00.00 |
5% | RCM | No extra taxes |
| π―π΅ Japan | 3920.73.00.00 |
0% | PSE | No extra taxes |
π Insight:
- Only the U.S. applies 301 + 122 tariffs.
- Vietnam/Mexico origin? You may qualify for IEEPA exemption β 0% duty.
π Common Mistakes & How to Avoid Them
β Mistake 1: Calling it βcellulose filmβ instead of βcellulose acetate butyrate filmβ
π Result: Misclassified β higher duty
β Mistake 2: Not measuring thickness β assumed β€0.076mm β 3920.79.10.00 β 41.2%
π Fix: Use lab report to prove thickness
β Mistake 3: Assuming coating changes the HS Code
π Fix: Base material rules β coating doesnβt change it
β Mistake 4: Not providing proof of material type
π Fix: Submit MSDS + lab report
π― Final Verdict: How to Win the Tariff Game
πΉ Best HS Code for Lowest Duty:
3920.73.00.00(37.9%)
πΉ Worst HS Code:3921.14.00.00(41.5%)
πΉ Critical Factor: Thickness + Material Type
πΉ Golden Rule: Donβt guess β prove it!
π Action Steps: Get Your Product Through Customs Smoothly
- Measure thickness β get lab report
- Confirm material β MSDS + supplier letter
- Choose HS Code β based on thickness & form
- Apply for Advance Ruling (if high-value)
- Use a U.S.-based customs broker with 301/122 expertise
π£ Pro Tip:
π If your product is from Vietnam, Mexico, or Thailand, apply for IEEPA exemption β 0% duty in the U.S.
π Contact a customs broker today β a $500 fee saves $50,000+ in duty.
β¨ Your film is high-value. Your clearance should be high-precision.
πΌ Precision in classification = Profit in the long run.
π― Remember:
"Thickness decides the code. Material decides the duty. Proof decides the outcome."
π Your next shipment starts with the right HS Code.
π Clearance success begins with clarity.
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.