Cellulose Acetate Packaging Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921904010 | 39.2% | CN | US | 官方文档 |
| 3921140000 | 41.5% | CN | US | 官方文档 |
| 3912110000 | 40.6% | CN | US | 官方文档 |
| 3912120000 | 40.6% | CN | US | 官方文档 |
| 3920730000 | 37.9% | CN | US | 官方文档 |
商品图片
AI分析
📦 Cellulose Acetate Packaging Film (醋酸纤维包装膜)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly Is "Cellulose Acetate Film"?
Cellulose Acetate Packaging Film is a versatile plastic film derived from cellulose (usually wood pulp) via acetylation. In international trade, it is categorized based on its chemical composition, end-use (labeling vs. general film), and physical state.
Key Distinction: * Labeling Film (3921 Series): Specifically designed for labeling purposes, often involving adhesives or specific surface treatments for printing. * General Film/Sheet (3912/3920 Series): Used for general packaging, wrapping, or as a substrate, not primarily defined as a "label."
⚠️ Critical Classification Points:
- If the product is explicitly defined as a "Label Film" with specific properties for labeling → Look at Chapter 3921 (Plastics sheets, film, foil...).
- If it is a "Film/Sheets" used for general packaging or as a raw material → Look at Chapter 3912 (Cellulose ethers and esters) or 3920 (Other plastics).
- Material Matters: "Cellulose Acetate" (3912) vs. "Regenerated Cellulose" (3921.14) have different tax rates!
📊 II. HS Code Classification Details (Based on Provided Data)
According to the provided dataset, here are the specific HS Codes and their corresponding tax implications for Cellulose Acetate Packaging Films.
| HS Code | Product Description | Summary in Data | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
| 3921.90.40.10 | Cellulose Acetate Label Film | Material: Cellulose Acetate; Form: Film | 39.2% | Base: 4.2% + 25% (Section 301) + 10% (Section 122) |
| 3921.14.00.00 | Cellulose Acetate Label Film | Material: Regenerated Cellulose; Form: Film | 41.5% | Base: 6.5% + 25% (Section 301) + 10% (Section 122) |
| 3912.11.00.00 | Cellulose Acetate Film | Material: Cellulose Acetate; Form: Thin Film | 40.6% | Base: 5.6% + 25% (Section 301) + 10% (Section 122) |
| 3912.12.00.00 | Cellulose Acetate Film | Material: Cellulose Acetate; Form: Thin Film | 40.6% | Base: 5.6% + 25% (Section 301) + 10% (Section 122) |
| 3920.73.00.00 | Cellulose Acetate Film | Material: Cellulose Acetate; Form: Thin Film | 37.9% | Base: 2.9% + 25% (Section 301) + 10% (Section 122) |
🔍 Important Note:
- 3921.14.00.00 is the most expensive due to a higher base tariff (6.5%) despite being a "Label Film."
- 3920.73.00.00 offers the lowest total tax (37.9%) but requires justification that it is "Other Plastic Films" rather than a specialized "Label" or "Cellulose Ester" film.
- 3912 Series (Cellulose Acetate specific) generally has a higher base tariff than 3920 but lower than 3921.14.
💰 III. Detailed Tariff Rate Analysis (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Based on Section 122 and Section 301 implementations)
🎯 1. 3921.90.40.10 – Cellulose Acetate Label Film
| Item | Detail |
|---|---|
| Base Tariff | 4.2% (Standard MFN Rate) |
| Section 301 Surcharge | +25% (Trade Remedies) |
| Section 122 Surcharge | +10% (Special Trade Measures) |
| Total Effective Rate | 39.2% |
| Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis applies to Section 301/122 goods) |
| Legal Path | HTSUS:3921.90.40.10 → Section 301 Footnote → Section 122 Order |
📌 Explanation:
- This code falls under "Plastics sheets, film, foil..." specifically for labels.
- The 10% Section 122 tariff is a recent addition targeting specific Chinese imports.
- Total 39.2% is significant; cost-plus pricing is essential.
🎯 2. 3921.14.00.00 – Cellulose Acetate Label Film (Regenerated Cellulose)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Effective Rate | 41.5% |
| Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Warning:
- Do NOT confuse "Cellulose Acetate" (synthetic ester) with "Regenerated Cellulose" (semi-synthetic).
- If your material is truly Cellulose Acetate, using 3921.14 is incorrect classification and risks penalties.
- This code has the highest total tax (41.5%).
🎯 3. 3912.11.00.00 / 3912.12.00.00 – Cellulose Acetate Film
| Item | Detail |
|---|---|
| Base Tariff | 5.6% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Effective Rate | 40.6% |
| Calculation | CIF Value × 40.6% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
- Chapter 3912 covers "Cellulose ethers and esters."
- If the film is a pure Cellulose Acetate product used for packaging (not labeling), this is the most accurate classification.
- 40.6% is slightly higher than 3921.90.40.10 due to the higher base rate (5.6% vs 4.2%).
🎯 4. 3920.73.00.00 – Other Plastic Films (Cellulose Acetate)
| Item | Detail |
|---|---|
| Base Tariff | 2.9% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Effective Rate | 37.9% |
| Calculation | CIF Value × 37.9% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Strategy:
- This code has the lowest total tax (37.9%).
- Risk: It requires proving the product is "Other Plastic Film" and not specifically a "Label" or "Cellulose Ester."
- Best For: General packaging films where the "label" distinction is not critical or the film is multi-functional.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (Cellulose Acetate vs. Regenerated), Thickness, Width, Application (Label vs. Packaging). |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Cellulose Acetate Film for Packaging" or "Labeling Film." Avoid vague terms like "Plastic Film." |
| ✅ Certificate of Origin | ✔️ | Mandatory for Section 301/122 goods to confirm Chinese origin. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Often requested for chemical-based plastics. |
| ✅ Test Reports | ✔️ | Certify chemical composition if disputed (e.g., proving it's Cellulose Acetate, not Regenerated Cellulose). |
✅ 2. Classification Strategy & Key Tips
🔥 "Material Matters, Form Dictates, Use Defines!"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Explicitly for Labels | 3921.90.40.10 | Most common for labeled packaging films. Base tariff 4.2%. |
| Pure Cellulose Acetate Film (General) | 3912.11.00.00 | Chemically accurate for Cellulose Acetate. Base tariff 5.6%. |
| Lowest Tariff Risk | 3920.73.00.00 | Only if you can justify it as "Other Plastic Film" and not a label. Base tariff 2.9%. |
| Regenerated Cellulose (Wrong Material!) | 3921.14.00.00 | Avoid unless material is truly Regenerated Cellulose. Highest tax! |
⚠️ Common Mistakes: - Mistake 1: Using 3921.14.00.00 for Cellulose Acetate.
👉 Consequence: Overpayment of tax and potential customs audit for misclassification.
- Mistake 2: Declaring as 3920.73.00.00 for Label Film.
👉 Consequence: Customs may reclassify to 3921.90.40.10, leading to back taxes + penalties.
- Mistake 3: Ignoring Section 122.
👉 Consequence: Underpayment. The 10% surcharge is mandatory for these HTSUs from China.
✅ 3. Special Handling
| Situation | Advice |
|---|---|
| Multi-Layer Films | If the film has multiple layers (e.g., PE + Cellulose Acetate), classification may change. Check the "essential character" rule. |
| Adhesive Labels | If the film is already backed with adhesive, ensure the HTSUS matches "Self-Adhesive" vs. "Non-Adhesive." |
| Pre-Clearance | Submit an Advance Ruling (CBP Ruling) if the application is ambiguous. Saves time and money. |
🌍 V. Global Market Comparison (2026 Overview)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3921.90.40.10 | 39.2% | High due to Section 301 + 122. |
| 🇨🇳 China | 3921.90.40.10 | ~6.5% | No Section 301/122 surcharges. |
| 🇪🇺 EU | 3920.73.00.00 | ~6.5% | No Section 301. Verify CE/RoHS. |
| 🇬🇧 UK | 3920.73.00.00 | ~6.5% | Post-Brexit tariffs apply. |
📌 Conclusion:
- The USA is the most expensive market for Cellulose Acetate films due to cumulative surtaxes (35% total add-ons).
- Strategic Tip: If possible, explore non-Chinese sourcing for the USA market to avoid these surcharges, or adjust pricing accordingly.
📌 VI. Summary & Action Plan
- Confirm Material: Is it Cellulose Acetate or Regenerated Cellulose?
- → Cellulose Acetate: Use 3912 or 3921.90.40.10.
- → Regenerated Cellulose: Use 3921.14.00.00 (but expect higher tax).
- Confirm Use: Is it specifically for Labels?
- → Yes: Prefer 3921.90.40.10 (39.2%).
- → No (General Packaging): Consider 3920.73.00.00 (37.9%) if defensible.
- Calculate Landed Cost: Include 39.2% - 41.5% total tax in your FOB pricing.
- Documentation: Ensure invoices explicitly state "Cellulose Acetate" and "Film for Packaging/Labeling."
🎯 Pro Tip:
"Classify correctly, declare honestly, and prepare for the 35%+ surtax. Don't let a 0.5% base tariff difference cost you 10% in penalties!"
📣 Ready to Ship?
📞 Contact your customs broker BEFORE shipment.
📄 Request a CBP Ruling for complex multi-layer films.
🚀 Safe Shipping, High Compliance, Maximum Profit!
✨ Precise Classification = Predictable Costs
💼 Your Supply Chain Needs Precision, Not Guesswork!
用户评价
关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。