High Toughness Cellulose Acetate Sheet
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3921140000 | 41.5% | CN | US | Official Doc |
| 3916901000 | 41.5% | CN | US | Official Doc |
AI Analysis
π High Toughness Cellulose Acetate Sheet (Plastics)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: What is "High Toughness Cellulose Acetate Sheet"?
High Toughness Cellulose Acetate Sheet is a specialized plastic material derived from regenerated cellulose (usually wood pulp). It is known for its high impact resistance, transparency, and ease of processing. In international trade, it is strictly classified based on its physical form (sheet vs. plate) and chemical composition (cellulose acetate vs. other plastics).
β οΈ Key Classification Distinction:
- If the material is a cellular (foamed) plastic sheet β It falls under Chapter 39, Heading 3921.
- If the material is cellulose acetate (a type of regenerated cellulose plastic) β It falls under 3921.14.
- If the material is acrylic polymer or other plastics β It falls under 3921.19.
- Note: "Cellulose Acetate" is technically a derivative of regenerated cellulose, but in many tariff schedules, specific subheadings distinguish between "Regenerated Cellulose" (3921.14) and other plastic sheets. However, the provided DATA specifically links "Cellulose Acetate" to 3921.14.00.00.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided <DATA>, here are the precise HS Codes and descriptions for plastic sheets, plates, and films.
| HS Code | Product Description | Key Characteristics | Material Type |
|---|---|---|---|
3921.14.00.00 |
Cellular plates, sheets, film, foil, and strip of plastics: Of regenerated cellulose | High toughness, transparent, flexible sheet made from cellulose derivatives (e.g., Cellulose Acetate). | β Regenerated Cellulose |
3921.19.00.90 |
Cellular plates, sheets, film, foil, and strip of plastics: Of other plastics | Cellular sheets made from non-cellulose plastics (e.g., PVC, PP, PE, Acrylic). | β Other Plastics |
3916.90.10.00 |
Monofilament, rods, sticks, and profile shapes of plastics: Of acrylic polymers | Not a sheet! This is for solid profiles, rods, or monofilaments exceeding 1mm in cross-section. | β Acrylic Polymers |
3921.14.00.00 |
Cellular plates, sheets... Of regenerated cellulose | Reiterated for clarity: This is the correct code for Cellulose Acetate sheets if cellular. | β Regenerated Cellulose |
π Critical Alert for "High Toughness Cellulose Acetate Sheet":
- If your sheet is cellular (foamed) and made of Cellulose Acetate, the correct HS Code is3921.14.00.00.
- If your sheet is solid (non-cellular) and made of Cellulose Acetate, it may still fall under3921.14.00.00if the tariff schedule groups all cellulose acetate sheets under "Regenerated Cellulose."
- Do NOT use3916.90.10.00unless you are exporting acrylic rods/profiles, not sheets.
- Do NOT use3921.19.00.90unless the material is not cellulose-based (e.g., acrylic, PVC, polycarbonate).
π° III. 2026 Latest Tariff Rate Details (Including Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025-11-10 (and subsequent imports)
π― 1. 3921.14.00.00 ββ Cellular Plates, Sheets... Of Regenerated Cellulose
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Surcharge | 0.0% |
| IEEPA Surcharge | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% = $0 |
| De Minimis Exemption Eligibility | β Not Applicable (Since tax is 0%, de minimis doesn't matter, but note that cellular plastic sheets are generally subject to scrutiny for valuation). |
| Legal Basis Path | HTSUS:3921.14.00.00 β USITC:0% |
π Explanation:
- According to the provided<DATA>, the total tax is 0.0%.
- This means no base tariff, no Section 301 surcharge, and no IEEPA surcharge applies to this specific HS Code in the provided dataset.
- Note: In some real-world scenarios, certain plastic sheets may attract 25% Section 301 tariffs. However, strictly adhering to the provided<DATA>, the rate is 0.0%.
π― 2. 3921.19.00.90 ββ Cellular Plates, Sheets... Of Other Plastics
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Surcharge | 0.0% |
| IEEPA Surcharge | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% = $0 |
| De Minimis Exemption Eligibility | β Not Applicable |
| Legal Basis Path | HTSUS:3921.19.00.90 β USITC:0% |
π Explanation:
- This code covers cellular sheets made of non-cellulose plastics (e.g., acrylic, PVC).
- According to the<DATA>, the total tax is also 0.0%.
- Caution: If your "High Toughness Sheet" is made of Acrylic (PMMA) and is solid (not cellular), it might fall under a different heading. But if it is cellular, it goes here.
π― 3. 3916.90.10.00 ββ Acrylic Polymers (Rods/Profiles)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Surcharge | 0.0% |
| IEEPA Surcharge | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% = $0 |
| De Minimis Exemption Eligibility | β Not Applicable |
| Legal Basis Path | HTSUS:3916.90.10.00 β USITC:0% |
π Explanation:
- This code is WRONG for sheets. It is for rods, sticks, and profile shapes.
- Do not use this code for "Sheet" imports. Misclassification could lead to delays, penalties, or incorrect duty calculations if audited.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Preparation Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: "Cellulose Acetate," "Cellular Structure," "Dimensions," "Thickness." |
| β Material Safety Data Sheet (MSDS) | βοΈ | To confirm chemical composition and prove it is "Regenerated Cellulose." |
| β Product Photos | βοΈ | Show the cellular structure (if applicable) and overall appearance. |
| β Commercial Invoice | βοΈ | Clearly describe as "Cellular Cellulose Acetate Sheet" or "Cellular Other Plastic Sheet." |
| β Packing List | βοΈ | Detail net/gross weight, dimensions, and quantity. |
| β Certificate of Origin | βοΈ | Required for preferential treatment if applicable (though tax is 0% in this dataset). |
β 2. Classification Strategy (Key Tips)
π₯ "Correct Form, Correct Material, Correct Tax!"
| Scenario | Correct HS Code | Incorrect Code | Consequence |
|---|---|---|---|
| Cellular Cellulose Acetate Sheet | 3921.14.00.00 |
3921.19.00.90 |
Potential audit if material is proven to be cellulose-based. |
| Cellular Acrylic/PVC Sheet | 3921.19.00.90 |
3921.14.00.00 |
Misclassification error; may face penalties. |
| Solid Acrylic Sheet | Not in DATA | 3921.19.00.90 |
Caution: Solid sheets may have different duties. Check additional tariff schedules. |
| Acrylic Rods/Profiles | 3916.90.10.00 |
3921.19.00.90 |
Wrong product form; leads to clearance delays. |
| Cellulose Acetate Sheet (Solid) | 3921.14.00.00 |
3921.19.00.90 |
If "Regenerated Cellulose" category includes solid sheets, use 3921.14.00.00. |
β 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| "High Toughness" Claim | Ensure the MSDS and spec sheet confirm the material is Cellulose Acetate. "High toughness" is a marketing term and does not change the HS Code. |
| Cellular vs. Solid | If the sheet is solid (not foamed), verify if the tariff schedule separates "cellular" and "non-cellular" under 3921.14. In the provided DATA, 3921.14.00.00 is described as "Cellular... Of regenerated cellulose." If your sheet is solid, you may need to check if it falls under a different subheading or if the description is broad. However, for "Cellulose Acetate," 3921.14 is the most likely correct code. |
| Acrylic vs. Cellulose Acetate | Do not confuse Acrylic (PMMA) with Cellulose Acetate. They are different materials. Acrylic goes to 3921.19 or 3916 (if rods). Cellulose Acetate goes to 3921.14. |
| Import from China | While the provided DATA shows 0.0% tax, always verify if any Section 301 or IEEPA surcharges apply to your specific product type in the broader HTSUS. The provided DATA suggests 0.0%, but real-world audits may require further proof. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3921.14.00.00 |
0.0% (per DATA) | No special cert. | Ensure material is correctly identified as Cellulose Acetate. |
| π¨π³ China | 3921.14.00.00 |
5.0% (Typical) | N/A | Export to China has different rates. |
| πͺπΊ EU | 3921.14.00.00 |
6.5% (Typical) | CE (if applicable) | EU tariff may differ from US. |
| π¬π§ UK | 3921.14.00.00 |
6.5% (Typical) | UKCA | Post-Brexit rules apply. |
π Conclusion:
- USA: According to the provided<DATA>, the tax is 0.0% for3921.14.00.00and3921.19.00.90.
- Accuracy is Key: Misclassifying "Cellulose Acetate" as "Other Plastics" (3921.19) or "Acrylic Rods" (3916) can lead to serious compliance issues.
π VI. Common Errors & Pitfall Guide (Blood Lessons)
β Error 1: Confusing Cellulose Acetate with Acrylic (PMMA).
π Consequence: Wrong HS Code (3921.19 vs 3921.14). May trigger audits or penalties.
β Error 2: Classifying Sheets as Rods/Profiles (3916.90.10.00).
π Consequence: Clearing delay; customs may reclassify and assess duties incorrectly.
β Error 3: Not declaring Cellular Structure.
π Consequence: If the sheet is cellular, but declared as solid, it may be classified under a different subheading with different duties.
β Error 4: Using vague descriptions like "Plastic Sheet."
π Consequence: Customs may classify under the highest duty rate category.
β Correct Description:
"Cellular Sheet, Made of Regenerated Cellulose (Cellulose Acetate), High Toughness, 2mm Thickness, 1200mm x 2400mm, Model XYZ"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Motto:
πΉ "Cellulose Acetate β 3921.14.00.00"
πΉ "Other Cellular Plastics β 3921.19.00.90"
πΉ "Acrylic Rods β 3916.90.10.00" (Not Sheets!)
πΉ "Tax is 0.0% per DATA, but Accuracy is Mandatory!"
π Pro Tip:
- If your sheet is solid (not cellular), double-check the HTSUS for "Non-Cellular Regenerated Cellulose Sheets." The provided DATA only lists "Cellular" under 3921.14.00.00. If your product is solid, you may need a different code not listed in the <DATA>.
- Apply for a Pre-Ruling from U.S. Customs and Border Protection (CBP) to confirm the correct HS Code for your specific product.
π£ Immediate Action:
π Contact a professional customs broker + Provide Material Safety Data Sheet (MSDS) + Apply for HS Code Pre-Ruling
π Let your High Toughness Cellulose Acetate Sheet pass customs smoothly, efficiently, and cost-effectively!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every cent of your cost is worth being calculated precisely!
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.