Cellulose propionate plates
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3912120000 | 40.6% | CN | US | Official Doc |
| 3912110000 | 40.6% | CN | US | Official Doc |
| 3926909910 | 22.8% | CN | US | Official Doc |
| 3920730000 | 37.9% | CN | US | Official Doc |
AI Analysis
π§ͺ Cellulose Propionate Plates (Cellulose Ester Sheets/Plates)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Truly Understand "Cellulose Propionate Plates"?
Cellulose propionate is a thermoplastic polymer derived from cellulose (a natural polymer), modified with propionic acid. In international trade, it is classified under Chapter 39 (Plastics and Articles Thereof). The classification depends heavily on whether the product is in a "primary shape" (raw material state) or a "finished/plated" form.
Key Distinctions: * Primary Forms (Sheets/Plates as Raw Material): If the product is a simple sheet/plate without further shaping, it may be classified under 3912 (Cellulose and its chemical derivatives). * Articles of Plastic: If the product is a fabricated plate, panel, or part made from cellulose ester, it falls under 3926 (Other articles of plastics) or specific plastic plate codes like 3920. * Material Conflict Check: Cellulose esters (including propionate and acetate) are generally treated consistently under 3912 if they are in primary forms, but distinct under 3926 if they are other plastic articles.
β οΈ Critical Clarification:
- "Cellulose Propionate" is a type of Cellulose Ester.
- "Plate" refers to the physical form (flat, rigid).
- The HS code choice hinges on whether the plate is considered a "Chemical Derivative" (3912) or a "Plastic Article" (3926/3920).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 possible HS Codes for "Cellulose Propionate Plates," along with the logic for each:
| HS Code | Product Description | Logic/Summary from Data | Total Tax Rate |
|---|---|---|---|
3926.90.99.89 |
Other articles of plastics (Non-specified) | Cellulose ester is a polymer/plastic. The plate is an "other article of plastic." No obvious material conflict. | 22.8% |
3912.12.00.00 |
Cellulose esters other than cellulose acetate (in primary forms) | Cellulose ester falls under cellulose acetate category scope; the plate fits the post-plasticized shape characteristics. Material and classification are consistent. | 40.6% |
3912.11.00.00 |
Cellulose acetates (in primary forms) | Cellulose ester is a cellulose derivative; the plate is in a sheet form, fitting the "primary shape" characteristic. | 40.6% |
3926.90.99.10 |
Other plastic articles (Specific sub-category) | Cellulose ester belongs to chemical primary forms/materials within 3901-3914; the plate is a plastic article in other forms. | 22.8% |
3920.73.00.00 |
Plates, sheets, film, foil, and strip, of cellulose esters or other derivatives | Cellulose ester matches "cellulose acetate/propionate"; Plate matches "plate/sheet/film" form. Direct material-form match. | 37.9% |
π Focus Reminder:
- 3912.11/12: Best if the product is considered a "Primary Form" of cellulose ester. Highest tax burden (40.6%) due to heavy US tariffs.
- 3920.73: Best if classified specifically as "Plates/Sheets of Cellulose Esters." Moderate-High tax (37.9%).
- 3926.90: Best if classified as a "General Plastic Article." Lower tax burden (22.8%).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025 November 10 onwards (including subsequent imports)
π― 1. 3926.90.99.89 & 3926.90.99.10 β Other Plastic Articles
| Item | Content |
|---|---|
| Base Rate | 5.3% (Ad valorem) |
| Section 301 Surcharge | +7.5% |
| 122 Clause Surcharge | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Available (Denied) |
| Legal Basis Path | 3926.90.99.89/10 β Section 301: 7.5% β 122 Clause: 10% |
π Explanation:
- These codes fall under "Other plastic articles."
- The 122 Clause (likely referring to specific China-related trade actions) adds 10%.
- Section 301 adds 7.5%.
- Total: 22.8%. This is the lowest of the five options, making it the most cost-effective if classification allows.
π― 2. 3912.11.00.00 & 3912.12.00.00 β Cellulose Esters (Primary Forms)
| Item | Content |
|---|---|
| Base Rate | 5.6% (Ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10% |
| Total Tax Rate | 40.6% |
| Tax Calculation | CIF Value Γ 40.6% |
| De Minimis Exemption | β Not Available (Denied) |
| Legal Basis Path | 3912.11/12 β Section 301: 25% β 122 Clause: 10% |
π Note:
- Cellulose esters are subject to the maximum Section 301 tariff rate of 25%.
- Combined with base 5.6% and 122 Clause 10%, the total is 40.6%.
- High Risk: If your plate is classified as a "primary chemical form," you pay significantly more.
π― 3. 3920.73.00.00 β Plates, Sheets, etc., of Cellulose Esters
| Item | Content |
|---|---|
| Base Rate | 2.9% (Ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10% |
| Total Tax Rate | 37.9% |
| Tax Calculation | CIF Value Γ 37.9% |
| De Minimis Exemption | β Not Available (Denied) |
| Legal Basis Path | 3920.73 β Section 301: 25% β 122 Clause: 10% |
π Note:
- This is the most precise match for "Cellulose Ester Plates" under the "Plates/Sheets" heading.
- However, it still incurs the 25% Section 301 surcharge, leading to a high total rate of 37.9%.
π οΈ IV. Customs Clearance Practical Advice (Actionable Pitfall Guide)
β 1. Documentation Checklist (Essential)
| Document | Must Provide | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Specify: "Cellulose Propionate," "Plates/Sheets," Dimensions, Thickness. |
| β Material Safety Data Sheet (MSDS) | βοΈ | Proves chemical composition (Cellulose Ester). |
| β Product Photos | βοΈ | Show flat plate form, edges, and surface finish. |
| β Commercial Invoice | βοΈ | Clearly state "Cellulose Propionate Plates" or "Plastic Plates." |
| β Packing List | βοΈ | Detail quantity, weight, and packaging type. |
| β Origin Certificate (CO) | βοΈ | If applicable for non-China origins (not applicable here for CN origin). |
β 2. Classification Strategy (Key Tips)
π₯ βMatch the Form, Check the Tax, Choose Wisely!β
| Situation | Recommended HS Code | Tax Rate | Risk Level |
|---|---|---|---|
| If classified as "Other Plastic Article" | 3926.90.99.89 / .10 |
22.8% | β Low Tax |
| If classified as "Cellulose Ester Plate/Sheet" | 3920.73.00.00 |
37.9% | ββ High Tax |
| If classified as "Primary Cellulose Derivative" | 3912.11.00.00 / .12 |
40.6% | βββ Highest Tax |
π Critical Advice:
- The 22.8% rate (3926) is significantly lower than the 37.9%-40.6% rates (3912/3920).
- To qualify for 3926, you must argue that the plate is an "article of plastic" rather than a "sheet of cellulose ester" or "primary chemical form."
- Caution: Customs may challenge a 3926 classification for flat plates, as 3920 is more specific for sheets/plates.
β 3. Special Cases & Handling
| Scenario | Handling Suggestion |
|---|---|
| High-Value Luxury Plates | Consider if 3926 is acceptable. If rejected, budget for 3920 (37.9%). |
| Raw Material Sheets | If used solely as raw material for further manufacturing, 3920 or 3912 may be more accurate but expensive. |
| OEM Custom Plates | Provide custom design documents to support 3926 (Article of Plastic) if they have specific shapes/finishes. |
| Standard Industrial Plates | Likely to be classified under 3920 or 3926. Prepare for potential audit. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.99.89 |
22.8% | N/A | Best rate if eligible. |
| πΊπΈ USA | 3920.73.00.00 |
37.9% | N/A | More precise but higher tax. |
| π¨π³ China | 3920.73.00.00 |
~5-10% | RoHS (if needed) | No Section 301. |
| πͺπΊ EU | 3920.73.00.00 |
0-6% | REACH | No high surcharges. |
| π―π΅ Japan | 3920.73.00.00 |
0-6% | PSE (if applicable) | No high surcharges. |
π Conclusion:
- USA is the most costly market due to Section 301 (25%) and 122 Clause (10%).
- Strategic Tip: If possible, explore if the product can be classified under 3926 to save ~15% in taxes compared to 3920/3912.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Classifying "Cellulose Propionate Plates" as 3901-3914 (Chemicals) without justification.
π Consequence: Higher base rates and potential misdeclaration.
β Error 2: Ignoring Section 301 and 122 Clause impacts.
π Consequence: Unexpected high costs (up to 40.6%).
β Error 3: Using vague descriptions like "Plastic Sheets" without specifying material.
π Consequence: Customs may reclassify to 3920 or 3912, leading to back taxes.
β Error 4: Assuming "Primary Form" always applies.
π Consequence: If the plate is finished or has specific properties, 3926 might be more accurate and cheaper.
β Correct Approach:
"Cellulose Propionate Plates, Flat Sheets, for Industrial Use, Model XYZ, Material: Cellulose Ester."
π― VII. Conclusion: Professional Classification, Cost Savings!
π― Remember the Mantra:
πΉ "3926 is King: 22.8% Tax."
πΉ "3920 is Precise: 37.9% Tax."
πΉ "3912 is Raw: 40.6% Tax."
πΉ "Choose Wisely, Save Big!"
π Tips:
- If your product is standard cellulose ester plates, 3920 is the most legally accurate but costly.
- If you can demonstrate they are "Other Plastic Articles" with specific finishing/properties, 3926 offers significant savings.
- Recommendation: Apply for an Advance Ruling from US Customs to confirm the HS Code and avoid post-clearance audits.
π£ Immediate Action:
π Consult with a licensed customs broker.
π Provide detailed product specs.
π Secure the lowest possible tariff rate for your Cellulose Propionate Plates!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Percent Saved is Pure Profit!
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.