Cellulose Acetate Hard Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3912110000 | 40.6% | CN | US | Official Doc |
| 3912120000 | 40.6% | CN | US | Official Doc |
| 3920730000 | 37.9% | CN | US | Official Doc |
AI Analysis
π§ͺ Cellulose Acetate Hard Board (ιι ΈηΊ€η»΄η²Ύε―ζΏ)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is "Cellulose Acetate Hard Board"?
Cellulose Acetate Hard Board is a high-performance plastic sheet or board made from cellulose acetate, a derivative of cellulose (usually wood pulp or cotton). It is known for its optical clarity, toughness, and chemical resistance. In international trade, this product is often classified based on its material composition (whether it is treated, worked, or unprocessed) and its physical form (plate/sheet).
β οΈ Key Distinction Points:
- If the board is made of cellulose acetate and is in a plate/sheet form, it generally falls under Chapter 39 (Plastics and Articles Thereof).
- The specific HS Code depends on whether it is classified under 3912 (Cellulose and its chemical derivatives) or 3920/3921 (Other plates, sheets, film, foil, and strip, of plastics).
- Crucial Factor: The base customs duty varies significantly depending on whether the material is considered "Cellulose Acetate" (3912) or "Other Plastics/Cellulose Derivatives" (3920/3921).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data for Cellulose Acetate Hard Board, here are the possible HS Codes and their corresponding tax structures:
| HS Code | Product Description | Material Focus | Chapter | Total Tax Rate |
|---|---|---|---|---|
3921.19.00.90 |
Cellulose Acetate Hard Board, material is cellulose acetate, form is board | Cellulose Acetate | 3921 | 41.5% |
3921.90.50.50 |
Cellulose Acetate Hard Board, material is synthetic fiber/plastic type, form is board | Synthetic Fiber/Plastic | 3921 | 39.8% |
3912.11.00.00 |
Cellulose Acetate Hard Board, material is cellulose acetate, form is board | Cellulose Acetate | 3912 | 40.6% |
3912.12.00.00 |
Cellulose Acetate Hard Board, material is cellulose acetate, form is board | Cellulose Acetate | 3912 | 40.6% |
3920.73.00.00 |
Cellulose Acetate Hard Board, material is cellulose acetate, form is board | Cellulose Acetate | 3920 | 37.9% |
3920.79.50.00 |
Cellulose Acetate Hard Board, material is cellulose derivatives, form is board | Cellulose Derivatives | 3920 | 38.7% |
π Key Insight:
- The lowest total tax rate is 37.9% under3920.73.00.00.
- The highest total tax rate is 41.5% under3921.19.00.90.
- All codes include Section 301 Tariffs (25%) and Section 122 Tariffs (10%), which are additional punitive tariffs for Chinese-origin goods entering the US market.
π° III. 2026 Latest Tariff Rate Breakdown (Including Add-ons)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Date: Current (2025-2026)
π― 1. 3920.73.00.00 β Lowest Tax Option: Cellulose Acetate Board (3920 Chapter)
| Item | Detail |
|---|---|
| Base Duty Rate | 2.9% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 37.9% |
| Calculation Method | CIF Value Γ 37.9% |
| De Minimis Exemption | β Not Eligible (High duty rates exceed de minimis thresholds) |
| Legal Basis | Section 301 & 122 tariffs apply to all plastic/cellulose derivative imports from China. |
π Explanation:
- Base Duty (2.9%): Standard Most Favored Nation (MFN) rate for this subheading.
- Section 301 Tariff (25%): Imposed under the Trade Act of 1974, Section 301, targeting Chinese imports.
- Section 122 Tariff (10%): Additional tariff on certain Chinese goods.
- Total: 37.9%. This is the most favorable among the listed codes.
π― 2. 3920.79.50.00 β Cellulose Derivatives Board (3920 Chapter)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.7% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 38.7% |
| Calculation Method | CIF Value Γ 38.7% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | Same as above. |
π― 3. 3912.11.00.00 & 3912.12.00.00 β Cellulose Acetate (3912 Chapter)
| Item | Detail |
|---|---|
| Base Duty Rate | 5.6% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.6% |
| Calculation Method | CIF Value Γ 40.6% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | Same as above. |
π― 4. 3921.90.50.50 β Synthetic Fiber/Plastic Type (3921 Chapter)
| Item | Detail |
|---|---|
| Base Duty Rate | 4.8% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.8% |
| Calculation Method | CIF Value Γ 39.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | Same as above. |
π― 5. 3921.19.00.90 β Highest Tax Option: Cellulose Acetate Board (3921 Chapter)
| Item | Detail |
|---|---|
| Base Duty Rate | 6.5% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Calculation Method | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | Same as above. |
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Documentation Checklist (Essential for Smooth Clearance)
| Document | Required | Notes |
|---|---|---|
| Product Specification Sheet | βοΈ | Must clearly state "Cellulose Acetate" or "Cellulose Derivatives." |
| Material Composition Proof | βοΈ | MSDS (Material Safety Data Sheet) to prove chemical makeup. |
| Commercial Invoice | βοΈ | Must specify "Hard Board" or "Sheet," not "Film" or "Granules." |
| Packing List | βοΈ | Detail dimensions, weight, and quantity. |
| Certificate of Origin | βοΈ | Crucial for determining origin-based tariffs (China vs. Non-China). |
| Pre-shipment Inspection Report | (Optional but Recommended) | To verify quality and prevent delays. |
β 2. Classification Strategy (Key Tips)
π₯ "Check the Chapter: 3912 vs. 3920/3921. Lower Base Duty Saves Money!"
| Scenario | Recommended HS Code | Tax Rate | Reason |
|---|---|---|---|
| Best Tax Option | 3920.73.00.00 |
37.9% | Lowest base duty (2.9%) in 3920 Chapter. |
| Alternative (Cellulose Derivatives) | 3920.79.50.00 |
38.7% | Slightly higher base duty (3.7%) but still in 3920. |
| If Classified as 3912 | 3912.11.00.00 |
40.6% | Higher base duty (5.6%). Only use if strictly required by chemical definition. |
| If Classified as 3921.19 | 3921.19.00.90 |
41.5% | Highest base duty (6.5%). Avoid if possible. |
π Warning:
- Do not misdeclare as "plastic film" or "granules" to avoid taxes. Customs will inspect and penalize.
- Ensure the description matches the physical form: "Board" or "Sheet."
- Section 301 and 122 tariffs are mandatory for Chinese-origin goods. No exemptions currently.
β 3. Special Cases
| Situation | Advice |
|---|---|
| Mixed Materials | If the board contains other plastics, ensure the primary material is cellulose acetate for accurate classification. |
| OEM Custom Boards | Provide clear technical drawings to prove the product is a "board" and not a "component" of another machine. |
| Non-Chinese Origin | If produced in Vietnam, Thailand, or other non-China countries, Section 301 and 122 tariffs do not apply. Consult local tariff rules for potential lower rates. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Base Duty | Section 301/122 | Total Est. Rate | Notes |
|---|---|---|---|---|---|
| πΊπΈ USA | 3920.73.00.00 |
2.9% | +35% (301+122) | 37.9% | High cost for Chinese goods. |
| π¨π³ China | 3920.73.00.00 |
2.9% | N/A | 2.9% | No punitive tariffs. |
| πͺπΊ EU | 3920.73.00.00 |
~6.5% | N/A | ~6.5% | No Section 301/122. |
| π―π΅ Japan | 3920.73.00.00 |
~3.8% | N/A | ~3.8% | No punitive tariffs. |
π Conclusion:
- The USA imposes the highest effective tax rate due to Section 301 and 122 tariffs.
- For non-US markets, the total tax is significantly lower.
- Consider supply chain diversification (e.g., sourcing from Vietnam or Mexico) to avoid US punitive tariffs if exporting to the US.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Using a vague description like "Plastic Board"
π Consequence: Customs may classify under the highest duty rate code.
π Fix: Specify "Cellulose Acetate Hard Board" and provide MSDS.
β Mistake 2: Ignoring Section 301 and 122 Tariffs
π Consequence: Unexpected high duties at customs, causing delays and cash flow issues.
π Fix: Always calculate total tax including 301 and 122 for Chinese goods.
β Mistake 3: Misclassifying as Film or Granules
π Consequence: If the product is clearly a board, this is false declaration. Penalties apply.
π Fix: Use accurate physical descriptions (Board/Sheet/Plate).
β Correct Approach:
"Cellulose Acetate Hard Board, 3920.73.00.00, CIF Value $10,000, Tax $3,790"
π― VII. Conclusion: Professional Classification, Cost Savings
π― Remember the Key Rule:
πΉ "3920 Chapter is King: 37.9% vs. 41.5%. Save 3.6% on every dollar!"
πΉ "Section 301 + 122 = 35%. Plan for it!"
π Tips:
- If your Cellulose Acetate Hard Board is sourced from non-China countries, you can avoid Section 301 and 122 tariffs, significantly reducing costs.
- Consider applying for an Advance Ruling from US Customs and Border Protection (CBP) to confirm the HS Code before shipment.
π£ Immediate Action:
π Contact a professional customs broker + Provide Product Specs + Apply for HS Code Advance Ruling
π Ensure your Cellulose Acetate Hard Board clears customs smoothly, efficiently, and cost-effectively!
β¨ Professional clearance starts with accurate classification!
πΌ Every cent of cost deserves precise calculation!
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.