Cellulose Acetate Carving 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 |
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AI Analysis
π½οΈ Cellulose Acetate Carving Board (ιι ΈηΊ€η»΄η²Ύε―ζΏ)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Transit Strategy
π I. Product Definition & Classification: What Exactly Is It?
A Cellulose Acetate Carving Board is a specialized kitchen or industrial tool made primarily from Cellulose Acetate or related synthetic polymers. In international trade, its classification hinges not just on its name ("Carving Board"), but on its physical form, material composition, and degree of processing.
It falls broadly under Chapter 39: Plastics and Articles Thereof. The critical distinction lies in whether it is classified as a Primary Form (semifinished material) or a Manufactured Article (finished plate/sheet).
β οΈ Key Distinction Point:
- If the material is in a raw or semi-finished state (e.g., granules, primary sheets not yet shaped for specific use) β Likely 3912.
- If it is a finished plate, sheet, or board ready for use, regardless of material specificity β Likely 3920 or 3921.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here are the 5 potential HS Codes for "Cellulose Acetate Carving Board" and the reasoning for each:
| HS Code | Product Description | Applicable Scenario | Material/State Nuance | Total Tax |
|---|---|---|---|---|
| 3921.19.00.90 | Cellulose Acetate Precision Board | Finished board, classified under "Plates/Sheets of Plastics" | Material: Cellulose Acetate; Form: Plate/Board. Classified under Ch. 3921 (Other Plastics Articles). | 41.5% |
| 3912.11.00.00 | Cellulose Acetate (Primary Form) | Semifinished or raw cellulose acetate derivatives | Material: Cellulose Cellulose Acetate; Form: Primary/Semifinished. Treated as a chemical derivative rather than a manufactured article. | 40.6% |
| 3921.90.50.50 | Synthetic Fiber/Plastic Board | General synthetic plastic plate/sheet | Material: Synthetic Fiber/Plastic class; Form: Plate/Sheet. Broad categorization for plates/sheets not elsewhere specified. | 39.8% |
| 3912.12.00.00 | Cellulose Acetate Derivative | Semifinished cellulose acetate | Material: Cellulose Acetate derivative; Form: Primary/Semifinished. Fits the category of cellulose acetate esters/ethers. | 40.6% |
| 3920.73.00.00 | Cellulose Acetate Plate/Sheet | Finished plate, sheet, or film | Material: Cellulose Acetate; Form: Plate/Sheet/Film. Classification matches "Other Plates, Sheets, Film, Foil, and Strip" under Ch. 3920. | 37.9% |
π ιηΉζι (Key Takeaway):
- 3920.73.00.00 offers the lowest total tax rate (37.9%) but requires the product to be clearly defined as a "Plate/Sheet/Film" of Cellulose Acetate.
- 3921.19.00.90 is a strong candidate for "Precision Boards," but carries a slightly higher tax (41.5%).
- 3912.xxxxxx codes are riskier if the item is a finished board, as they are intended for raw materials. Misclassification here can lead to customs queries.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Post-November 10, 2025 (includes subsequent imports)
π― 1. 3921.19.00.90 ββ Cellulose Acetate Precision Board
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Surtax (Section 301) | +25.0% |
| IEEPA Section 122 | +10.0% |
| Total Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption? | β No (Strictly prohibited) |
| Legal Basis Path | IEEPA: Section 122 β USITC: 3921.19.00.90 β Section 301 Footnote |
π Explanation:
- The 6.5% is the standard MFN base rate for plastic articles.
- The 25% is the Section 301 surtax on Chinese-origin plastics.
- The 10% is the additional tariff under IEEPA Section 122.
- Total: 41.5%. This is a high-cost category.
π― 2. 3912.11.00.00 & 3912.12.00.00 ββ Cellulose Acetate (Primary/Semifinished)
| Item | Content |
|---|---|
| Base Tariff | 5.6% |
| Surtax (Section 301) | +25.0% |
| IEEPA Section 122 | +10.0% |
| Total Rate | 40.6% |
| Tax Calculation | CIF Value Γ 40.6% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA: Section 122 β USITC: 3912.xxxxxx β Section 301 Footnote |
π Note:
- These rates apply if customs determines the "carving board" is actually a raw material or semifinished product.
- The base rate is slightly lower (5.6%) than finished plates (6.5% or 2.9%), but the surtaxes remain identical.
π― 3. 3920.73.00.00 ββ Cellulose Acetate Plate/Sheet (Lowest Tax Option)
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| Surtax (Section 301) | +25.0% |
| IEEPA Section 122 | +10.0% |
| Total Rate | 37.9% |
| Tax Calculation | CIF Value Γ 37.9% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA: Section 122 β USITC: 3920.73.00.00 β Section 301 Footnote |
π Note:
- This is the most tax-efficient classification for this product.
- It requires the product to be clearly identified as a Plate/Sheet/Film of Cellulose Acetate.
- Crucial: If the board has complex shapes, engravings, or specific handles, it might be reclassified under 3921, increasing the tax.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Preparation Checklist (Mandatory)
| Document | Required? | Explanation |
|---|---|---|
| β Product Specifications | βοΈ | Must specify: Material (Cellulose Acetate), Dimensions, Thickness, Food-Grade Certification (if applicable). |
| β Photos (Labeled) | βοΈ | Clear images showing the board, texture, and any markings. Avoid ambiguity. |
| β Material Safety Data Sheet (MSDS) | βοΈ | Proves material composition (Cellulose Acetate) to support HS Code 3912/3920. |
| β Commercial Invoice | βοΈ | Description must match HS Code. Use terms like "Plastic Plate/Sheet" or "Cutting Board" consistently. |
| β Packing List | βοΈ | Detail weight, quantity, and packaging type. |
| β FDA Compliance (if for food use) | βοΈ | If marketed as a "Carving Board" for food, FDA compliance may be requested to prove safety. |
β 2. Declaration Tactics (Critical Keywords)
π₯ "Material First, Form Second, Name Specific, Tax Optimized!"
| Scenario | Recommended HS Code | Incorrect Declaration | Risk |
|---|---|---|---|
| Flat Plate/Sheet, simple shape | 3920.73.00.00 |
"Carving Board" (vague) | High risk of misclassification β 41.5% |
| Complex 3D shape, handle, engravings | 3921.19.00.90 |
"Plastic Sheet" | Rejected by customs β Delay/Seizure |
| Raw material/Semi-finished rolls/sheets | 3912.11.00.00 |
"Finished Board" | Tax adjustment penalty |
| General Synthetic Plastic Board | 3921.90.50.50 |
"Cellulose Acetate Board" | Mismatch in material description β Audit |
β 3. Special Considerations
| Situation | Advice |
|---|---|
| Food Contact | Ensure the product is labeled "Food Safe" or "FDA Compliant" if used for carving/cutting food. This supports the "Carving Board" description but doesn't change the HS Code significantly. |
| Custom Shapes | If the board has ergonomic handles, non-rectangular shapes, or embedded materials, it is more likely to be classified under 3921 (Other Articles) rather than 3920 (Plates/Sheets). |
| OEM/White Label | Provide the client's design sheet. If the design is purely a flat plate, stick to 3920. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certifications | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.73.00.00 |
37.9% | FDA (if food contact) | Highest cost market due to 301 & IEEPA taxes. |
| π¨π³ China | 3920.73.00.00 |
~2.9% (Import) | CCC (if applicable) | No surtaxes. |
| πͺπΊ EU | 3920.73.00.00 |
~3.0% | REACH, LFGB | No Section 301 taxes. |
| π¬π§ UK | 3920.73.00.00 |
~3.0% | UKCA | Post-Brexit alignment with EU. |
| π―π΅ Japan | 3920.73.00.00 |
~0-3% | JIS | Competitive market. |
π Conclusion:
- USA is the most expensive market due to Section 301 (25%) and IEEPA Section 122 (10%) tariffs.
- Effort to optimize HS Code to3920.73.00.00is critical to save 3.6% in taxes compared to3921.19.00.90.
- Avoid3912unless the product is truly raw/semifinished, as customs may challenge the "finished article" nature.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Calling it just "Plastic Board" without specifying "Cellulose Acetate"
π Result: Customs may assign a generic plastic code with higher uncertainty or higher base rates.
β Mistake 2: Declaring a shaped board with handles as 3920.73.00.00 (Plate/Sheet)
π Result: Customs will reclassify to 3921 (Other Articles) and charge 41.5%, plus potential penalties for misdeclaration.
β Mistake 3: Ignoring IEEPA Section 122
π Result: Unexpected 10% tax surprise at customs. Must be factored into pricing.
β Mistake 4: Using "Carving Board" in a way that implies food use without FDA compliance
π Result: Product held up at FDA inspection, causing delays and storage fees.
β Correct Practice:
"Cellulose Acetate Plastic Plate, 12x18 inch, Rectangular, Food-Grade, Model XYZ, FDA Compliant"
π― VII. Conclusion: Precision in Classification, Savings in Costs!
π― Remember the Rule of Thumb:
πΉ "Flat Plate = 3920 (37.9%) | Complex Board = 3921 (41.5%) | Raw Material = 3912 (40.6%)"
πΉ "Name matters, shape matters, and taxes will kill your margin if you guess wrong!"
π Pro Tip:
If your Cellulose Acetate Boards are sourced from Vietnam, Thailand, or Malaysia, you may be eligible for IEEPA exemptions or lower tariffs.
Recommend Advance Ruling from US Customs and Border Protection (CBP) for large shipments to lock in the 37.9% rate.
π£ Immediate Action:
π Contact your customs broker with material specs and product photos.
π Apply for an Advance Ruling to confirm3920.73.00.00.
πΌ Save 3.6% tax + avoid delays = Maximize Profit!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percentage Point Counts in Global Trade!
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.