Cellulose Ester 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 |
AI Analysis
π Cellulose Ester Coated Film (ιι ΈηΊ€η»΄η΄ θθ)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Entry Strategy for US Import
π I. Product Definition & Classification: What Exactly is "Cellulose Ester Coated Film"?
Cellulose Ester Coated Film is a versatile plastic film primarily made from cellulose acetate (a derivative of cellulose). It is widely used in packaging, printing, lamination, and industrial applications due its clarity, stiffness, and printability.
In international trade, the classification depends heavily on two factors: 1. Material Composition: Is it pure cellulose acetate or a derivative? 2. Form/Thickness: Is it a thin foil/membrane (<0.076mm) or a thicker sheet/film?
β οΈ Key Distinction:
- If the product is a thin film (<0.076mm) made of cellulose derivatives β 3920.79.10.00
- If it is a thicker film/sheet made of cellulose acetate β 3920.73.00.00 or 3920.79.90.00
- If classified as "primary form" (unworked plastic material) β 3912.11.00.00 (Rare for coated film, but possible in raw form)
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided <DATA>, here are the 5 potential HS Codes with their specific tax implications:
| HS Code | Product Description & Scope | Material/Form | Applicable Scenario |
|---|---|---|---|
| 3912.11.00.00 | Cellulose acetate, in primary forms | Cellulose acetate, thin film | Raw cellulose acetate in primary form; minimal processing |
| 3912.12.00.00 | Cellulose acetate, in primary forms | Cellulose acetate, no plasticizer conflict | Similar to above, specific chemical definition |
| 3920.73.00.00 | Plates, sheets, film, foil, strip of cellulose acetate | Cellulose acetate, film/sheet | Most common for standard cellulose acetate film |
| 3920.79.10.00 | Other plates, sheets, film, foil, strip: Thickness β€ 0.076mm | Cellulose derivative, thin film | Specific for very thin films (<0.076mm) |
| 3921.14.00.00 | Other plates, sheets, film, foil, strip and laminates, of plastics: Of regenerated cellulose | Regenerated cellulose, film | If material is identified as "regenerated cellulose" rather than ester |
π Critical Note:
- 3920.73.00.00 is typically the correct code for standard cellulose acetate film used in packaging.
- 3920.79.10.00 applies ONLY if the thickness is β€ 0.076mm.
- 3912.x.x codes are for "primary forms" (chemicals/raw materials), not finished films. Use only if the product is not a fabricated film.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Time: As per 2025/2026 trade policies (Section 301 & IEEPA)
π― 1. 3912.11.00.00 & 3912.12.00.00 ββ Cellulose Acetate, Primary Forms
| Item | Detail |
|---|---|
| Base Tariff | 5.6% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 40.6% |
| Calculation Basis | CIF Value Γ 40.6% |
| De Minimis Exemption? | β No (denied for China origin under current rules) |
| Legal Path | Section 301: 9903.88.01 β 122 Clause β HS 3912.11/12 |
π Explanation:
- These codes apply to raw or primary form cellulose acetate.
- High tax burden: 40.6% makes importing raw material from China costly.
π― 2. 3920.73.00.00 ββ Cellulose Acetate Film (Standard Thickness)
| Item | Detail |
|---|---|
| Base Tariff | 2.9% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 37.9% |
| Calculation Basis | CIF Value Γ 37.9% |
| De Minimis Exemption? | β No |
| Legal Path | Section 301: 9903.88.01 β 122 Clause β HS 3920.73 |
π Explanation:
- This is likely the most accurate code for standard cellulose acetate film used in packaging.
- Lower base rate (2.9%) compared to primary forms, but still significant total tax.
π― 3. 3920.79.10.00 ββ Cellulose Derivative Film (Thin: β€0.076mm)
| Item | Detail |
|---|---|
| Base Tariff | 6.2% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 41.2% |
| Calculation Basis | CIF Value Γ 41.2% |
| De Minimis Exemption? | β No |
| Legal Path | Section 301: 9903.88.01 β 122 Clause β HS 3920.79.10 |
π Explanation:
- Applies ONLY to thin films (<0.076mm).
- Highest total rate (41.2%) among the listed codes. Avoid if possible unless product strictly fits this thickness.
π― 4. 3921.14.00.00 ββ Regenerated Cellulose Film
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 41.5% |
| Calculation Basis | CIF Value Γ 41.5% |
| De Minimis Exemption? | β No |
| Legal Path | Section 301: 9903.88.01 β 122 Clause β HS 3921.14 |
π Explanation:
- Use only if the material is explicitly "regenerated cellulose" (e.g., rayon-based film), not cellulose acetate.
- Highest rate (41.5%). Ensure material composition is correct to avoid misclassification penalties.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Material (Cellulose Acetate vs. Regenerated Cellulose), Thickness, Width |
| β Third-Party Test Report | βοΈ | Confirm chemical composition (FTIR or chemical analysis) to distinguish between 3920.73 and 3920.79 |
| β Commercial Invoice | βοΈ | Describe as "Cellulose Acetate Film" or "Regenerated Cellulose Film" accurately |
| β Packing List | βοΈ | Include dimensions (thickness critical for 3920.79.10) |
| β Certificate of Origin (CO) | βοΈ | Required for Section 301 and 122 Clause calculations |
| β Customs Ruling (Optional) | βοΈ | Highly recommended for thin film thickness dispute |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Thickness Determines Code, Material Determines Tax!"
| Scenario | Correct HS Code | Wrong Code | Consequence |
|---|---|---|---|
| Standard CA Film (>0.076mm) | 3920.73.00.00 (37.9%) |
3920.79.10.00 |
Overpay tax by ~3.3% + risk audit |
| Thin Film (β€0.076mm) | 3920.79.10.00 (41.2%) |
3920.73.00.00 |
Underpay tax β Penalty + Back Taxes |
| Regenerated Cellulose | 3921.14.00.00 (41.5%) |
3920.73.00.00 |
Misclassification β Seizure/Fine |
| Raw Material (Primary Form) | 3912.11.00.00 (40.6%) |
3920.73.00.00 |
Incorrect form declaration |
β 3. Special Cases Handling
| Case | Advice |
|---|---|
| Coated Film | If coating is thin and doesnβt change essential character, still HS 3920.73. If coating is significant (e.g., metalized), may need different code. |
| Thickness Dispute | Provide millimeter readings from production QC. If borderline (e.g., 0.075mm vs 0.077mm), declare conservatively or seek pre-ruling. |
| Chinese Origin | Expect Section 301 (25%) and 122 Clause (10%). Total ~38-41%. No de minimis. |
| Non-Chinese Origin | If from Vietnam/Malaysia, NO Section 301/122. Tariff may drop to base rate (2.9%-6.5%). |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3920.73.00.00 |
37.9% | High surcharges (301+122) |
| π¨π³ China | 3920.73.00.00 |
6.5% (Import) | Lower base rate, no surcharges |
| πͺπΊ EU | 3920.73.00.00 |
~6.5% | No Section 301 |
| π¬π§ UK | 3920.73.00.00 |
~6.5% | No Section 301 |
π Conclusion:
- USA is the most expensive market for Chinese-origin cellulose ester films due to dual surcharges.
- Cost Optimization: Consider sourcing from non-China origins (e.g., Vietnam, Thailand) if possible to avoid 35%+ surcharges.
π VI. Common Mistakes & Pitfalls (Blood Lessons)
β Mistake 1: Misdeclaring thin film (>0.076mm) as thin film (<0.076mm) to save tax
π Consequence: Customs audit β Back taxes + Penalty. Do not understate thickness.
β Mistake 2: Confusing "Cellulose Acetate" (3920.73) with "Regenerated Cellulose" (3921.14)
π Consequence: Wrong tax rate, potential seizure. Chemical test is mandatory.
β Mistake 3: Ignoring the "122 Clause" (10%)
π Consequence: Underpayment by 10%. Always include 122 in cost calculation.
β Mistake 4: Assuming "Coated" means different HS Code
π Consequence: Overcomplication. If coating is incidental, stick to base material code (3920.73).
β Correct Approach:
"Declare Material Clearly, Measure Thickness Precisely, Account for 301+122 Surcharges!"
π― VII. Conclusion: Professional Declaration, Cost Control
π― Remember the Mnemonic:
πΉ "Thickness <0.076mm β 41.2% Tax"
πΉ "Thickness >0.076mm β 37.9% Tax"
πΉ "301 (25%) + 122 (10%) = 35% Surcharge on Top of Base"
πΉ "Wrong Material? Tax Jumps to 41.5%!"
π Pro Tip:
- If your film is <0.076mm, consider if you can slightly increase thickness to qualify for 3920.73.00.00 (37.9%) instead of 3920.79.10.00 (41.2%).
- Always request a Customs Ruling from CBP for borderline cases.
π£ Immediate Action:
π Contact Customs Broker + Provide Thickness Data + Confirm Material Composition
π Ensure Accurate HS Code, Avoid Penalties, Optimize Landed Cost!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent of Tariff Counts in Your Profit Margin!
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.