醋酸纤维高韧性板
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
🧪 Acetate High-Toughness Sheets (Cellulose Acetate Sheets)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Specialized Entry Strategy for Cellulosic Plastics
📌 I. Product Definition & Classification: What is "Acetate High-Toughness Sheet"?
Cellulose Acetate (CA) is a semi-synthetic polymer derived from natural cellulose (usually wood pulp or cotton linters). It is widely used in the manufacture of eyewear frames, protective eyewear, industrial sheets, and film due to its transparency, toughness, and dyeability.
In international trade, the classification depends heavily on whether the material is in its raw/semi-processed state or considered a finished plastic product. The distinction between "Primary Form" (Chapters 39.12) and "Other Plates/Sheets" (Chapter 39.20/39.21) is critical for tariff determination.
⚠️ Key Distinction Point:
- If the product is classified as a plastic material in primary forms or specifically listed under cellulose ethers/esters without further fabrication into specific shapes beyond sheets/plates → It often falls under 3912 (Primary Forms).
- If the product is classified as a fabricated plastic plate/sheet not more specifically covered elsewhere (e.g., reinforced, layered, or simply generic plastic sheets) → It may fall under 3920 or 3921.
- High Toughness implies it might be modified or processed, potentially moving it away from "primary" classification if it meets the definition of "other plates/sheets."
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description & Logic | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|
| 3921.19.00.90 | Material: Cellulose Acetate (醋酸纤维) Form: Sheet/Plate (板) Category: Plastic/Synthetic Fiber Category Logic: Classified as "Other plates, sheets, film, foil and strip, of plastics." This is a common classification for generic acetate sheets that do not fit specific sub-headings for reinforced or layered products. |
41.5% | Base Tariff: 6.5% Add-on Tariff: 25.0% Section 301 (122 Clause): 10% |
| 3921.90.50.50 | Material: Cellulose Acetate (醋酸纤维) Form: Sheet/Plate (板) Category: Synthetic Fiber/Plastic Substance Logic: Falls under "Other plates, sheets, film, foil and strip." This code is used when the specific material type (acetate) is not listed in more precise subheadings within 3921.19 or similar. It captures broader plastic sheeting applications. |
39.8% | Base Tariff: 4.8% Add-on Tariff: 25.0% Section 301 (122 Clause): 10% |
| 3912.11.00.00 | Material: Cellulose Acetate (醋酸纤维素) Form: Sheet/Plate (板) Category: Primary Form Extension Logic: Classified under "Cellulose acetates." If the sheet is considered a "primary form" or a direct extension of the chemical ester itself (less processed), it falls here. Note: This implies a lower base tariff but is strictly for primary/semi-raw forms. |
40.6% | Base Tariff: 5.6% Add-on Tariff: 25.0% Section 301 (122 Clause): 10% |
| 3912.12.00.00 | Material: Cellulose Acetate (醋酸纤维) Form: Sheet/Plate (板) Category: Primary/Semi-Finished Form Logic: Similar to 3912.11, this covers other cellulose acetates in primary forms. The "Sheet" form must be interpreted as a semi-finished good ready for further manufacturing (e.g., cutting into frames) rather than a finished good. |
40.6% | Base Tariff: 5.6% Add-on Tariff: 25.0% Section 301 (122 Clause): 10% |
| 3920.73.00.00 | Material: Cellulose Acetate (醋酸纤维素) Form: Sheet/Plate (板) Category: Plates, Sheets, Film, Foil, Strip Logic: Classified under "Other plates, sheets, film, foil and strip, of plastics: Of cellulose esters." This is a very specific classification for sheets made of cellulose esters (like acetate). It typically offers the lowest base tariff among the options. |
37.9% | Base Tariff: 2.9% Add-on Tariff: 25.0% Section 301 (122 Clause): 10% |
🔍 Critical Analysis of Tax Rates:
All five codes attract 25.0% (Section 301) and 10% (Section 301/122 Clause) additional tariffs. The differentiator is the Base Tariff:
- Lowest Total Tax:3920.73.00.00(37.9%) - Base 2.9%
- Highest Total Tax:3921.19.00.90(41.5%) - Base 6.5%
- Middle Ground:3912codes (40.6%) and3921.90(39.8%)
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Current trade war tariffs (Section 301 & 122 Clause) apply to all listed codes.
🎯 1. The "Best Case" Scenario: 3920.73.00.00 (Cellulose Esters Sheet)
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| USITC Additional Tariff (301) | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 37.9% |
| Calculation | CIF Value × 37.9% |
| De Minimis Exemption | ❌ Not Eligible (Denied due to 301/122 tariffs) |
| Legal Basis | HTSUS 3920.73.00.00 + USITC Footnote 301 + Executive Order 14017 (122 Clause) |
📌 Why this code?
If the acetate sheet is purely a "sheet of plastic" made of cellulose esters, this code provides the lowest base duty. It is often the most favorable for bulk sheet imports that are not further fabricated.
🎯 2. The "Primary Form" Scenario: 3912.11.00.00 / 3912.12.00.00
| Item | Content |
|---|---|
| Base Tariff | 5.6% |
| USITC Additional Tariff (301) | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 40.6% |
| Calculation | CIF Value × 40.6% |
| Risk Factor | ⚠️ High Risk of Rejection: Customs may argue that a "Sheet" is a processed good, not a "Primary Form." Primary forms usually refer to powders, granules, or liquids. If you import rigid sheets, this classification might be challenged. |
🎯 3. The "Generic Plastic Sheet" Scenario: 3921.19.00.90 / 3921.90.50.50
| Item | Content |
|---|---|
| Base Tariff | 6.5% (for .19) or 4.8% (for .90) |
| USITC Additional Tariff (301) | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 41.5% or 39.8% |
| Calculation | CIF Value × Rate |
| Usage | Used when the specific "Cellulose Ester" classification (3920) is deemed inappropriate, or if the sheet has additional properties not covered by 3920. |
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Document Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material = Cellulose Acetate (CA), Form = Sheet/Plate, Dimensions, Thickness, Toughness Level. |
| ✅ Composition Certificate | ✔️ | Lab report proving the material is Cellulose Acetate, not generic PVC or PET. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Cellulose Acetate Sheet, High Toughness, HS Code: [Selected Code]." |
| ✅ Packing List | ✔️ | Detail weight, volume, and packaging type. |
| ✅ Certificate of Origin | ✔️ | Essential for verifying Chinese origin and applying/add-on tariffs correctly. |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Sheet vs. Primary Form: 3920 Wins for Lower Base, 3912 is Risky for Sheets."
| Situation | Recommended HS Code | Reasoning |
|---|---|---|
| Pure Cellulose Acetate Sheets | 3920.73.00.00 | Specific for "Cellulose Esters." Lowest base tariff (2.9%). |
| Generic Plastic Sheets (Non-specific) | 3921.19.00.90 | If acetate is considered a "plastic" and not specifically a "cellulose ester" sheet in this context. Higher base (6.5%). |
| Raw Acetate Granules/Powders | 3912.11.00.00 | Only if imported in bulk raw form. Do NOT use for sheets. |
| Acetate Sheets with Reinforcement | 3921.19.00.90 | If layered or reinforced, it may fall under "Other" plastics. |
✅ 3. Critical Warnings for Clearance
| Risk | Consequence | Mitigation |
|---|---|---|
| Misclassification as Primary Form (3912) | Customs may reject if the sheet is rigid/fabricated. | Ensure documentation emphasizes the material composition (Cellulose Acetate) rather than just "plastic sheet." Prefer 3920.73.00.00 if it fits. |
| Incorrect Material Declaration | If declared as "Plastic Sheet" without specifying "Cellulose Acetate," customs may assign a higher generic rate or demand reclassification. | Always specify "Cellulose Acetate" in the product description. |
| Tariff Evasion Attempts | Using de minimis (Section 321) for shipments >$800 to avoid 301/122 tariffs is illegal if the goods are prohibited or subject to surcharges. | All shipments are subject to 37.9% - 41.5% total duty. Plan cash flow accordingly. |
| 122 Clause (Section 301 Phase 4) Impact | The 10% additional tariff applies to many goods from China, including plastics. | Verify if the specific HS code is on the 122 Clause list. The provided data confirms YES for all listed codes. |
🌍 V. Global Market Comparison (2026 Context)
| Market | Recommended HS Code | Total Tax (Approx.) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3920.73.00.00 |
37.9% | Best option due to low base tariff (2.9%). |
| 🇨🇳 China (Import) | 3920.73.00.00 |
Low (~2-5%) | China has lower tariffs on raw materials. Check FTAs if applicable. |
| 🇪🇺 EU | 3920.73.00.00 |
~4-6% | EU has different HS structure (8-digit). No Section 301/122 tariffs. |
| 🇬🇧 UK | 3920.73.00.00 |
~4-6% | Post-Brexit tariffs may vary slightly from EU. |
📌 Conclusion for USA:
The Section 301 (25%) and 122 Clause (10%) tariffs are the dominant cost drivers. The choice of HS code affects only the Base Tariff (2.9% - 6.5%).
Optimal Choice:3920.73.00.00(37.9% total) is likely the most accurate and cost-effective for Cellulose Acetate Sheets.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying acetate sheets under 3912 (Primary Forms)
👉 Result: Customs may argue sheets are "processed goods," not primary forms. Risk of duty reassessment.
👉 Fix: Use 3920 for sheets/plates.
❌ Mistake 2: Ignoring the 122 Clause (10%)
👉 Result: Underpaying duties. The 122 Clause applies to many Chinese goods.
👉 Fix: Include the 10% surcharge in all cost calculations.
❌ Mistake 3: Vague Description "Plastic Sheet"
👉 Result: Customs may classify under a higher base tariff code (e.g., 3921.19 at 6.5%).
👉 Fix: Specify "Cellulose Acetate" to qualify for the specific 2.9% base rate under 3920.73.
🎯 VII. Final Recommendation
For "Acetate High-Toughness Sheets" imported into the USA:
- Best HS Code:
3920.73.00.00- Total Tax: 37.9%
- Why: Specific to "Cellulose Esters," lowest base tariff.
- Alternative HS Code:
3921.19.00.90- Total Tax: 41.5%
- Why: If the sheet is considered "other plastic" (e.g., modified acetate), but higher cost.
- Avoid:
3912codes unless the sheets are truly semi-raw and non-rigid.
🚀 Action Plan:
- Confirm with your supplier that the material is pure Cellulose Acetate.
- Prepare a Material Safety Data Sheet (MSDS) and Composition Report.
- Declare as "Cellulose Acetate Sheet, HS 3920.73.00.00".
- Budget for 37.9% total landed duty cost.
✨ Accurate Classification Saves Money!
💼 From 41.5% to 37.9% is a 3.6% saving – on a $100,000 shipment, that's $3,600 in your pocket.
📞 Consult a licensed customs broker to confirm HS Code 3920.73.00.00 eligibility for your specific product specifications.
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.