醋酸纤维素硬板
CN → 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
🎞️ Cellulose Acetate Hard Plates/Sheets
🌐 HS Code Reference & Customs Clearance Guide | 2024 Latest Tariff Analysis | Professional-Level Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Cellulose Acetate Plates"?
Cellulose acetate hard plates are rigid, transparent or translucent thermoplastic sheets made from cellulose acetate. They are widely used in packaging, signage, optical lenses, and industrial applications. In international trade, classification depends heavily on:
- Chemical Composition: Whether it is pure cellulose acetate or a blend.
- Form Factor: Plates, sheets, or rolls.
- Processing State: Raw, semi-processed, or finished goods.
⚠️ Critical Distinction:
- If classified as a plastic plate/sheet → HS codes under Chapter 39 (Sections 3920, 3921).
- If classified as a raw material/semi-finished product → HS codes under Chapter 39 (Section 3912).
📦 II. HS Code Classification Details (2024 Latest Tariff Matrix)
Based on the provided data, here are the five possible HS Code classifications for Cellulose Acetate Hard Plates/Sheets, along with their tax implications:
| HS Code | Product Description | Application Scenario | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
| 3921.19.00.90 | Plates/sheets of cellulose acetate, other | Rigid, finished plates; falls under "Other plastic plates" | 41.5% | Base: 6.5%, Section 301: 25%, Section 122: 10% |
| 3921.90.50.50 | Other plastic plates/sheets | Plates/sheets not elsewhere specified; general plastic category | 39.8% | Base: 4.8%, Section 301: 25%, Section 122: 10% |
| 3912.11.00.00 | Cellulose acetate, in primary forms | Raw/semi-finished acetate; extended application to plates | 40.6% | Base: 5.6%, Section 301: 25%, Section 122: 10% |
| 3912.12.00.00 | Cellulose acetate, in primary forms | Raw/semi-finished acetate; semi-processed state | 40.6% | Base: 5.6%, Section 301: 25%, Section 122: 10% |
| 3920.73.00.00 | Plates, sheets, film, etc., of cellulose acetate | Finished plates/sheets; direct fit for "plates/sheets" category | 37.9% | Base: 2.9%, Section 301: 25%, Section 122: 10% |
🔍 Key Insight:
- The lowest total tax rate is 37.9% (HS Code3920.73.00.00), which directly covers "plates, sheets" of cellulose acetate.
- The highest total tax rate is 41.5% (HS Code3921.19.00.90), which applies to "other" plastic plates.
- All classifications include Section 301 (25%) and Section 122 (10%) surcharges due to U.S. trade policy.
- The base tariff varies significantly (2.9% to 6.5%), which explains the difference in total tax rates.
💰 III. Detailed Tariff Structure (2024 Latest)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Current (as of 2024)
🎯 1. 3921.19.00.90 – Other Plastic Plates, Sheets, etc.
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption? | ❌ No (Apply to all shipments from China) |
| Legal Basis | HTSUS 3921.19.00.90 → USITC Footnote 9903.88.01 → IEEPA Section 122 |
📌 Explanation:
- This code is used when the product does not fall into more specific categories.
- Total 41.5% is high due to multiple surcharges.
🎯 2. 3921.90.50.50 – Other Plastic Plates/Sheets
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | HTSUS 3921.90.50.50 → USITC Footnote 9903.88.01 → IEEPA Section 122 |
📌 Note:
- Slightly lower base tariff than3921.19.00.90, but still high total rate.
🎯 3. 3912.11.00.00 & 3912.12.00.00 – Cellulose Acetate in Primary Forms
| Item | Content |
|---|---|
| Base Tariff | 5.6% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Rate | 40.6% |
| Tax Calculation | CIF Value × 40.6% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | HTSUS 3912.11.00.00 / 3912.12.00.00 → USITC Footnote 9903.88.01 → IEEPA Section 122 |
📌 Note:
- These codes are for raw/semi-finished acetate. If your product is a finished plate, this may be incorrect classification.
🎯 4. 3920.73.00.00 – Plates, Sheets of Cellulose Acetate (✅ Recommended)
| Item | Content |
|---|---|
| Base Tariff | 2.9% (Lowest!) |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Rate | 37.9% (Lowest!) |
| Tax Calculation | CIF Value × 37.9% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | HTSUS 3920.73.00.00 → USITC Footnote 9903.88.01 → IEEPA Section 122 |
📌 Why This is Best:
- Directly matches "plates, sheets" of cellulose acetate.
- Lowest base tariff (2.9%) reduces total tax burden.
🛠️ IV. Customs Clearance Practical Advice (Pro Tips)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| Product Specification Sheet | ✔️ | Include dimensions, thickness, transparency, chemical composition |
| Material Safety Data Sheet (MSDS) | ✔️ | For chemical handling |
| Commercial Invoice | ✔️ | Clearly state "Cellulose Acetate Plates/Sheets" |
| Packing List | ✔️ | Detail quantity, weight, packaging |
| Certificate of Origin | ✔️ | If applicable for preferential treatment |
| Test Reports | ✔️ | If required by buyer (e.g., FDA, REACH) |
✅ 2. Declaration Tips
🔥 "Be Specific: 'Cellulose Acetate Plate,' not 'Plastic Plate'!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Finished cellulose acetate plate | 3920.73.00.00 |
Vague term "plastic sheet" → 41.5% |
| Raw cellulose acetate resin | 3912.11.00.00 |
Claiming "finished plate" → Misclassification penalty |
| Mixed material plate | Consult Customs | Assume cellulose acetate → Risk of audit |
✅ 3. Special Cases
| Case | Recommendation |
|---|---|
| OEM Custom Plates | Provide design specs + material certificate |
| Food-Grade Acetate | Highlight FDA compliance in declaration |
| Small Batches (De Minimis) | ❌ Not eligible for $800 exemption due to Section 301/122 |
🌍 V. Global Market Comparison (2024)
| Country/Region | Recommended HS Code | Base Tariff | Surcharges | Total Rate |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.73.00.00 |
2.9% | +25% (301) +10% (122) | 37.9% |
| 🇪🇺 EU | 3920.73 | Varies | None | ~5-7% |
| 🇨🇳 China | 3920.73 | 5-8% | None | ~5-8% |
| 🇯🇵 Japan | 3920.73 | 5-6% | None | ~5-6% |
📌 Conclusion:
- USA has the highest effective tariff due to Section 301 and 122.
- EU, China, Japan have significantly lower total tariffs.
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Declaring as "Other Plastic Plates" (3921.19.00.90) when it is cellulose acetate
👉 Result: Higher tax (41.5% vs 37.9%)
❌ Mistake 2: Using vague terms like "Acetate Sheet" without specifying material type
👉 Result: Customs may reclassify to a higher tariff category
❌ Mistake 3: Assuming de minimis applies to Section 301/122 goods
👉 Result: Seizure or penalty; no $800 exemption
✅ Correct Approach:
"Cellulose Acetate Hard Plate, 12mm Thick, Transparent, Non-Reflective, Model XYZ, FDA Compliant"
🎯 VII. Conclusion: Precision in Classification Saves Money
🎯 Key Takeaway:
🔹 Use
3920.73.00.00for finished cellulose acetate plates → 37.9% total tax
🔹 Avoid3921.19.00.90unless necessary → 41.5% total tax
🔹 Declare precisely: "Cellulose Acetate" not just "Plastic"
📌 Pro Tip:
- Apply for a Binding Ruling from U.S. Customs for certainty.
- For small shipments, consider consolidating to reduce per-unit administrative costs.
📣 Call to Action:
📞 Consult a licensed customs broker + Provide technical data sheets + Request Advance Ruling
🚀 Ensure smooth clearance, minimize tax liability, and accelerate time-to-market!
✨ Precision in Classification, Profit in Clearance!
💼 Every dollar saved counts.
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.