Regenerated Cellulose Film Roll
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3921140000 | 41.5% | CN | US | Official Doc |
| 3913902090 | 40.8% | CN | US | Official Doc |
| 3913905000 | 41.5% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
AI Analysis
ποΈ Regenerated Cellulose Film Roll (The "Eco-Premium" Alternative to Plastic)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π I. Product Definition & Classification: What Exactly is "Regenerated Cellulose Film"?
Regenerated Cellulose Film (often known by brand names like Cellophane or Biocellophane) is a transparent, flexible film made from natural polymers (wood pulp/cellulose) that has been chemically regenerated. It is NOT standard petroleum-based plastic.
In international trade, the classification hinges on two critical factors: 1. Material Composition: Is it pure regenerated cellulose, or mixed with other plastics/polymers? 2. End Use/Physical State: Is it a standalone film roll, or part of a complex multi-layer laminate?
β οΈ Key Distinction Point:
- Pure Regenerated Cellulose: Falls under Chapter 39, Heading 39.13 (Modified Natural Polymers) or 39.21 (Other Plates/Sheets/Film) depending on specific chemical modification.
- Plastic/Cellulose Mix or Standard Plastic Film: Falls under Heading 39.21 (Other Plastics).
- Misclassification Risk: Declaring a cellulose-based film as standard "Plastic" can lead to lower tariffs initially but significant penalties if customs verifies the material composition (due to potential anti-dumping or specific bio-polymer regulations).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, here are the specific HS Codes and their rationales for Regenerated Cellulose Film Rolls:
| HS Code | Product Description | Classification Logic | Total Tax Rate |
|---|---|---|---|
3921.90.50.50 |
Regenerated Cellulose OR Plastic Film Roll Material: Regenerated Cellulose or Plastic. Form: Film, meeting the definition of sheet/film class. |
Broad category. Often used when the film is a mixture, or when the distinction between pure regenerated cellulose and modified plastic is unclear/not dominant. | 39.8% |
3921.14.00.00 |
Regenerated Cellulose Moisture-Proof Film Material: Regenerated Cellulose. Form: Film, specific subdivision under this code. |
Specific for films explicitly designed for moisture protection where the primary material is confirmed as regenerated cellulose. | 41.5% |
3913.90.20.90 |
Regenerated Cellulose Film (Polysaccharide Derivative) Material: Cellulose (Polysaccharide Derivative). Form: Film, fits the polysaccharide & derivative category. |
Classifies based on chemical nature: Cellulose is a polysaccharide. This code targets the chemical derivative aspect of natural polymers. | 40.8% |
3913.90.50.00 |
Regenerated Cellulose Film (Natural Polymer Modified) Material: Regenerated Cellulose (Natural Polymer Modified Derivative). Form: Film, fits natural polymer & modified natural polymer category. |
Focuses on the processing: Natural polymer (wood pulp) modified to create the film. | 41.5% |
π Critical Insight:
-3921.90.50.50is the most common "catch-all" for film rolls where the exact chemical modification isn't the primary focus or it's a composite.
-3913.xx.xxcodes are more technically precise regarding the natural polymer origin but may face stricter scrutiny regarding the "modification" level.
-3921.14.00.00is specific to "Moisture-Proof" applications. If your film is not specifically marketed/tested as moisture-proof, this code might be challenged.
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 Date: November 10, 2025 onwards (including subsequent imports)
π― 1. 3921.90.50.50 β Regenerated Cellulose/Plastic Film Roll
| Item | Content |
|---|---|
| Base Tariff Rate | 4.8% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote regarding Chinese imports) |
| Section 122 Surcharge | +10.0% (Specific policy add-on for certain industrial materials) |
| Total Effective Tax Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3921.90.50.50 β Section 301: 25% β Section 122: 10% |
π Explanation:
- The 25% is the standard Section 301 tariff for most Chinese-manufactured plastics and related products.
- The 10% is a specific additional levy (Section 122) often applied to industrial films or packaging materials to protect domestic producers.
- Total 39.8% is a significant cost driver. This code is often used for cost-efficiency, but ensure the product description matches "Film Roll" accurately.
π― 2. 3921.14.00.00 β Regenerated Cellulose Moisture-Proof Film
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:3921.14.00.00 β Section 301: 25% β Section 122: 10% |
π Note:
- Higher base rate (6.5%) due to specific "Moisture-Proof" classification.
- Same surcharges as above.
- Risk: If the film is not proven to be "moisture-proof" via testing, customs may reject this code and reclassify to3921.90.50.50or3913.xxxx, potentially causing delays.
π― 3. 3913.90.20.90 β Regenerated Cellulose (Polysaccharide Derivative)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.8% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Tax Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:3913.90.20.90 β Section 301: 25% β Section 122: 10% |
π Note:
- This code offers a slightly lower total tax (40.8%) compared to3921.90.50.50(39.8% vs 40.8%... wait, 39.8% is lower!).
- Correction:3921.90.50.50has the lowest total rate (39.8%).3913.90.20.90is 40.8%.
- Use this code only if you can definitively prove the product is a Polysaccharide Derivative (pure chemical definition).
π― 4. 3913.90.50.00 β Regenerated Cellulose (Natural Polymer Modified)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:3913.90.50.00 β Section 301: 25% β Section 122: 10% |
π Note:
- Matches the rate of3921.14.00.00.
- Requires proof of Natural Polymer Modification (e.g., viscose process).
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must explicitly state: "Material: Regenerated Cellulose," "Thickness," "Width," "Moisture Barrier Properties (if applicable)." |
| β Material Composition Statement | βοΈ | A letter from the manufacturer confirming the % of cellulose vs. any plastic additives. |
| β Product Photos (Clear Labels) | βοΈ | Show the roll, label, and any certifications (e.g., Compostable, FDA). |
| β Third-Party Test Report | βοΈ | Crucial for 3921.14.00.00. Must include "Water Vapor Transmission Rate" (WVTR) to prove "Moisture-Proof" claim. |
| β Commercial Invoice | βοΈ | Description should read: "Regenerated Cellulose Film Roll, [Model], Material: Cellulose Acetate/Viscose." |
| β Bill of Lading (B/L) | βοΈ | Ensure weight and dimensions match the invoice. |
β 2. Declaration Tips (Key Mnemonics)
π₯ βMaterial First, Moisture Second, Donβt Split the Roll!β
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Pure Cellulose Film | 3921.90.50.50 (if mixed/unclear) or 3913.90.20.90 (if pure derivative) |
Declare as "Plastic Film" β Risk of customs audit for misclassification. |
| Moisture-Proof Claim | Use 3921.14.00.00 ONLY with WVTR test report |
Claim moisture-proof without proof β Code rejection + delay. |
| Multi-Layer Laminated Film | Check each layer. If outer layer is cellulose, 3921.90.50.50 may apply. |
Declare as "Single Material" β Customs may require breakdown. |
| Sample vs. Commercial | Clearly mark "Sample" if applicable, but tax still applies. | Hide value β Fraud risk. |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM/Custom Printed Film | Provide print layout + material spec. Ensure ink does not change material class. |
| "Biodegradable" Marketing | Do NOT rely on "Biodegradable" for HS Code. Itβs a feature, not a classification factor. Stick to Material (Cellulose). |
| Composite Packaging (e.g., Film + Paper) | If paper is primary, may fall under Chapter 48. If film is primary, stay in Chapter 39. Consult customs broker for composite items. |
| High-Value Luxury Packaging | Accurate description is vital to avoid over/under-valuation penalties. |
π V. Global Market Comparison for Regenerated Cellulose Film (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3921.90.50.50 |
39.8% | FDA (if food contact), EPA (if compostable claim) | High tariffs due to Section 301 + 122. |
| π¨π³ China | 3921.90.50.50 |
~5-10% | N/A (Domestic trade) | Lower tariffs, encourages green packaging. |
| πͺπΊ EU | 3920.62.00 (Example) |
6.5% | CE, REACH, Compostability Cert (OK Compost) | EU prefers "Natural Polymer" classification. |
| π―π΅ Japan | 3921.14.00 (Similar) |
~5-8% | JIS Standards, FDA | Strict on material purity. |
π Conclusion:
- USA is the highest cost market for this product due to layered surcharges.
- Europe may offer better rates if classified under "Natural Polymers" correctly, but requires rigorous compostability/natural origin certifications.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Regenerated Cellulose" as "Plastic"
π Consequence: While base tax might be lower, customs may impose penalties for misclassification if they detect cellulose content. Also, misses out on potential "Green Material" incentives in some regions.
β Error 2: Claiming "Moisture-Proof" without Test Data (3921.14.00.00)
π Consequence: Customs will reclassify to 3921.90.50.50 or 3913.xxxx, causing delays and potential fines for incorrect declaration.
β Error 3: Ignoring Section 122 Tariff
π Consequence: Underestimating landed cost by 10%. This is a hidden cost that erodes margins.
β Error 4: Using Generic Terms like "Cellophane Wrap"
π Consequence: "Cellophane" is a brand name. Use "Regenerated Cellulose Film" for precise classification.
β Correct Practice:
"Regenerated Cellulose Film Roll, 23 Microns, Width 600mm, Material: Cellulose Acetate, Non-Plastic, Suitable for Packaging."
π― VII. Conclusion: Precision in Classification, Savings in Logistics
π― Remember the Mantra:
πΉ "Cellulose is Natural, Plastic is Synthetic. Know your material."
πΉ "Moisture-proof needs proof, or pay the price."
πΉ "US Tariffs are High: 39.8% to 41.5%. Plan accordingly."
π Pro Tip:
If your regenerated cellulose film is certified as industrially compostable, check if your supplier in the US offers any Green Trade Initiatives or Voluntary Agreements that might mitigate Section 122 surcharges (rare, but worth checking).
Always request an Advance Ruling from US CBP if you are importing large volumes to lock in the HS Code and tariff rate.
π£ Immediate Action:
π Contact your customs broker with the Test Report (WVTR) and Material Safety Data Sheet (MSDS).
π Optimize your supply chain to account for the ~40% tariff burden. Consider third-country assembly (e.g., Vietnam, Mexico) only if genuine value-add occurs, to avoid "transshipment" penalties.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percent of tax 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.