Cellulose Acetate Plywood
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 Cellulose Acetate Plywood: Global Trade Classification & Customs Clearance Guide (2026)
π HS Code Reference & Customs Strategy | Precise Classification for Acetate Sheets | 2026 Tax Analysis
π I. Product Definition: What is "Cellulose Acetate Plywood"?
In international trade, "Cellulose Acetate Plywood" is often a misnomer. It refers to precise sheets or plates made from cellulose acetate or cellulose acetate butyrate. It is not real wood plywood.
It is categorized into two main types: 1. Raw/Intermediate Forms: Cellulose acetate in primary forms (pellets, flakes, or unprocessed sheets) β Chapter 3912. 2. Finished Sheets/Plates: Cellulose acetate processed into specific shapes (boards, plates, films) β Chapter 3920 or 3921.
β οΈ Key Distinction:
- If the material is cellulose acetate (a semi-synthetic plastic derived from cellulose) β It belongs to Chapter 39 (Plastics and Articles Thereof).
- Do not classify under Chapter 44 (Wood) just because the name contains "Plywood." This is a critical error that leads to customs delays and penalties.
π¦ II. HS Code Classification Details (2026 Latest Tariff Schedule)
Based on the provided data, here are the four possible HS codes for "Cellulose Acetate Precision Board/Sheet":
| HS Code | Product Description | Material/State | Tax Rate | Key Characteristics |
|---|---|---|---|---|
| 3912.11.00.00 | Cellulose Acetate Precision Board | Material: Cellulose Acetate Form: Plate |
40.6% | Primary/semifinished chemical form |
| 3912.12.00.00 | Cellulose Acetate Precision Board | Material: Cellulose Acetate Form: Primary/Semifinished |
40.6% | Specific subclass for cellulose acetate derivatives |
| 3920.73.00.00 | Cellulose Acetate Precision Board | Material: Cellulose Acetate Form: Plate/Film |
37.9% | Non-self-adhesive plates, sheets, film |
| 3921.19.00.90 | Cellulose Acetate Precision Board | Material: Cellulose Acetate Form: Plate |
41.5% | Other plates, sheets, film, strip, and foil |
| 3921.90.50.50 | Cellulose Acetate Precision Board | Material: Synthetic Fiber/Plastic Form: Plate |
39.8% | Plated/laminated other plastic plates |
π Critical Note:
- The material is consistently Cellulose Acetate (a plastic).
- The form determines the chapter:
- Chapter 3912: Cellulose ethers and ethers (primary/semifinished).
- Chapter 3920: Non-cellulose based plates (if misclassified as "synthetic fiber/plastic") or specific plastic plates.
- Chapter 3921: Laminated/Plated plastic plates.
π° III. 2026 Tariff Rate Breakdown (Including Additional Duties)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: November 10, 2025 (and onwards)
π― 1. 3912.11.00.00 & 3912.12.00.00 β Cellulose Acetate (Primary Form)
| Item | Content |
|---|---|
| Base Tariff | 5.6% |
| USITC Additional Tariff | +25.0% (Section 301) |
| 122 Clause Tariff | +10.0% (Specific China-related duty) |
| Total Tariff Rate | 40.6% |
| Tax Calculation | CIF Value Γ 40.6% |
| De Minimis Exemption | β Not Eligible (Section 321 de minimis excluded) |
| Legal Basis | USITC:3912.11.00.00 β Section 301: Footnote 9903.88.01 β 122 Clause |
π Explanation:
- Base 5.6%: Standard MFN rate for cellulose acetate.
- 25% Section 301: High tariff on Chinese plastics/chemicals.
- 10% 122 Clause: Additional penalty for specific Chinese-origin goods.
- Total 40.6%: Significant cost impact. Must be factored into pricing.
π― 2. 3920.73.00.00 β Cellulose Acetate Plates/Sheets (Non-Self-Adhesive)
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| USITC Additional Tariff | +25.0% (Section 301) |
| 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 37.9% |
| Tax Calculation | CIF Value Γ 37.9% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:3920.73.00.00 β Section 301 β 122 Clause |
π Explanation:
- This code has the lowest total tax rate (37.9%) among the options.
- Suitable if the product is a standard plate/sheet without lamination.
- Why lower base rate? Base rate is only 2.9%, but still hit by 35% in additional duties.
π― 3. 3921.19.00.90 β Other Plastic Plates/Sheets
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| USITC Additional Tariff | +25.0% (Section 301) |
| 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:3921.19.00.90 β Section 301 β 122 Clause |
π Explanation:
- Highest total tax rate (41.5%).
- Used if the product is considered "other" plastic plates not elsewhere specified.
- Avoid if 3920.73.00.00 is applicable, as it saves 3.6% in total taxes.
π― 4. 3921.90.50.50 β Laminated Plastic Plates
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| USITC Additional Tariff | +25.0% (Section 301) |
| 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:3921.90.50.50 β Section 301 β 122 Clause |
π Explanation:
- Intermediate tax rate (39.8%).
- Applicable if the product is laminated or has multiple layers.
- Check if lamination is part of the product design.
π οΈ IV. Customs Clearance Practical Advice
β 1. Document Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state: "Cellulose Acetate," not "Wood." Include dimensions, thickness, transparency. |
| β Material Safety Data Sheet (MSDS) | βοΈ | Proves chemical composition (Cellulose Acetate). |
| β Product Photos | βοΈ | Show texture, edges, and any labels. Avoid wooden grain appearance. |
| β Commercial Invoice | βοΈ | Clearly state: "Cellulose Acetate Sheet/Plate (Plastic)", NOT "Plywood." |
| β Packing List | βοΈ | List net/gross weight, package count. |
| β Certificate of Origin | βοΈ | Required for Section 301 and 122 Clause application. |
| β Third-Party Test Report | βοΈ | ASTM, ISO, or SGS report confirming material composition. |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Plastic Not Wood, Name Precise, Tax Reduced!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Product | "Cellulose Acetate Sheet (Plastic)" | "Cellulose Acetate Plywood" |
| HS Code | 3920.73.00.00 or 3912.11.00.00 |
4412.10 (Wood Plywood) |
| Tax Rate | 37.9% - 40.6% | 0% (if wrongly classified as wood) β CRIMINAL FRAUD if caught |
| Result | Smooth clearance | Seizure, Fines, Back Taxes + 25% Penalty |
β οΈ Warning:
- "Plywood" is a wood term. Using it for plastic goods is a red flag for customs.
- Always use "Sheet," "Plate," "Film," or "Panel" instead of "Plywood."
- If the product is cellulose acetate, it is 100% plastic under HS Chapter 39.
β 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| OEM Custom Sheets | Provide design drawings + material specs. Declare as "Custom Cellulose Acetate Plate." |
| Multi-Layer Laminates | If layers include non-plastic materials, consult a broker. May fall under 3921.90.50.50. |
| Small Samples (< $800) | No De Minimis Exemption for Section 301 goods. Full duty applies even for samples. |
| Origin: Vietnam/Mexico | If re-exported or substantially transformed, may avoid Section 301. Requires proof of transformation. |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Total Tax Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 3920.73.00.00 |
37.9% | Highest additional duties. Plan pricing accordingly. |
| π¨π³ China | 3920.73.00.00 |
5.6% | No Section 301. Standard MFN rate. |
| πͺπΊ EU | 3920.73.00.00 |
6.5% | No Section 301. Standard EU duty. |
| π―π΅ Japan | 3920.73.00.00 |
4.6% | Low duty. No additional penalties. |
| π¦πΊ Australia | 3920.73.00.00 |
5.0% | Low duty. GST applies separately. |
π Conclusion:
- USA is the most expensive market due to Section 301 and 122 Clause.
- China, EU, Japan, Australia have significantly lower tariffs.
- Strategy: Consider shifting supply chain for US-bound goods to non-China origins if volume is high.
π VI. Common Errors & Pitfalls (Blood Lessons)
β Error 1: Using "Plywood" in the product name.
π Consequence: Customs may classify as wood (Chapter 44) β 0% duty initially β Later audit reveals fraud β Back taxes + 25% penalty + seizure.
β Error 2: Misclassifying as "Wood Products."
π Consequence: Illegal. Cellulose acetate is plastic. Wrong HS Code leads to automatic flagging.
β Error 3: Ignoring the "122 Clause" tariff.
π Consequence: Underpaying by 10%. Customs will assess underpayment + interest.
β Error 4: Not providing MSDS.
π Consequence: Customs cannot verify material β Hold goods for 30+ days β Demurrage fees.
β Correct Practice:
"Cellulose Acetate Sheet, 2mm Thickness, Transparent, Plastic Material, HS Code 3920.73.00.00, Origin: China"
π― VII. Conclusion: Professional Declaration, Save Costs, Avoid Risks
π― Remember the Mnemonics:
πΉ "Plastic Not Wood, Name Precise, Tax Reduced!"
πΉ "HS Code Determines Fate, 3.6% Savings Matter, Wrong Code Means Big Loss!"
π Pro Tip:
If your product is re-exported from Vietnam, Mexico, or Thailand, you may apply for Section 301 Exclusion.
Action: Apply for Advance Ruling before shipment to confirm HS Code and avoid penalties.
π£ Immediate Action:
π Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling.
π Let your Cellulose Acetate Sheets pass customs smoothly, maximize profit, and minimize risk!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every dollar of cost is worth 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.