Cellulose Acetate UV Protection Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 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 |
| 3920791000 | 41.2% | CN | US | 官方文档 |
| 3921140000 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🌬️ Cellulose Acetate UV Protection Film (醋酸纤维素薄膜)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is "Cellulose Acetate Film"?
Cellulose Acetate (CA) UV Protection Film is a derivative of cellulose, primarily used in packaging, optical media, and protective coatings. In international trade, its classification depends heavily on its physical form (raw material vs. finished sheet/film) and specific characteristics (thickness, chemical structure).
⚠️ Critical Distinction:
- Raw Materials/Semi-finished: Cylinders, bulk films not yet cut into specific sheets or specialized laminates → Often fall under Chapter 39.12.
- Plates, Sheets, Films: Finished or semi-finished flat products → Often fall under Chapter 39.20 or 39.21.
- Key Trap: Misclassifying a "finished film" as a "raw material" can lead to significant tariff discrepancies due to different base rates and additional duties.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided data, here are the specific HS Codes and their corresponding descriptions for Cellulose Acetate UV Protection Film:
| HS Code | Product Description | Physical Form/State | Key Characteristics |
|---|---|---|---|
| 3912.11.00.00 | Cellulose Acetates | Primary Forms / Semi-finished (e.g., cylinders, bulk rolls, unprocessed state) |
Described as "Cellulose Acetate Film, primary form, semi-finished/state of plates or sheets" |
| 3912.12.00.00 | Cellulose Acetates | Chemical Derivatives (Common form of cellulose derivatives) |
Described as "Cellulose Acetate Film, common form of cellulose and its chemical derivatives" |
| 3920.73.00.00 | Other Plates, Sheets, Film, Foil and Strip, of Plastics | Plates, Sheets, Films (General purpose CA film) |
Described as "Cellulose Acetate Film, plates, sheets, film, foil types" |
| 3920.79.10.00 | Other Plates, Sheets, Film, Foil and Strip, of Plastics | Thin Films (Specifically for thin UV/protective films) |
Described as "Cellulose Acetate Film, thickness not exceeding 0.076mm" |
| 3921.14.00.00 | Plates, Sheets, Film, Foam, Strip and Block, of Plastics | Regenerated Cellulose Film (Material consistency) |
Described as "Regenerated Cellulose Film, material and form consistent" |
🔍 Important Note:
- If your product is sold as a bulk roll or raw chemical derivative, it may fall under 3912.
- If it is sold as a finished sheet/film ready for use in lamination or packaging, it likely falls under 3920 or 3921.
- Thickness is critical: If the film is ≤ 0.076mm, it is specifically categorized under 3920.79.10.00.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates apply (including 301 and 122 Section tariffs)
🎯 1. 3912.11.00.00 & 3912.12.00.00 —— Cellulose Acetates (Primary/Derivative Forms)
| Item | Content |
|---|---|
| Base Tariff | 5.6% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.6% |
| Tax Calculation | CIF Value × 40.6% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | HTSUS:3912.11 → Section 301 List 4 → Section 122 |
📌 Explanation:
- Base 5.6%: Standard MFN rate for cellulose acetates in primary forms.
- 301 +25%: Standard US trade remedy tariff on Chinese chemical products.
- 122 +10%: Additional tariff applied to specific chemical imports.
- Total 40.6%: High cost burden. Must be factored into pricing.
🎯 2. 3920.73.00.00 —— Cellulose Acetate Film (Plates, Sheets, Films)
| Item | Content |
|---|---|
| Base Tariff | 2.9% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 37.9% |
| Tax Calculation | CIF Value × 37.9% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | HTSUS:3920.73 → Section 301 List 4 → Section 122 |
📌 Explanation:
- Base 2.9%: Lower base rate for finished plastic films compared to raw materials.
- Total 37.9%: Still high due to additional duties. Slightly cheaper than primary forms but significantly more than non-China origins.
🎯 3. 3920.79.10.00 —— Cellulose Acetate Film (Thin, ≤ 0.076mm)
| Item | Content |
|---|---|
| Base Tariff | 6.2% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.2% |
| Tax Calculation | CIF Value × 41.2% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | HTSUS:3920.79.10 → Section 301 List 4 → Section 122 |
📌 Explanation:
- Base 6.2%: Higher base rate for very thin films.
- Total 41.2%: Highest total tax rate among the options.
- Critical: If your UV protection film is very thin (< 0.076mm), expect the highest duty burden.
🎯 4. 3921.14.00.00 —— Regenerated Cellulose Film
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | HTSUS:3921.14 → Section 301 List 4 → Section 122 |
📌 Explanation:
- Base 6.5%: Highest base rate.
- Total 41.5%: Most expensive classification. Only use if the product is strictly defined as "Regenerated Cellulose" and not "Cellulose Acetate".
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Document Checklist (Essential)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Chemical composition (Cellulose Acetate), thickness, width, UV protection properties. |
| ✅ Technical Data Sheet (TDS) | ✔️ | Prove if it is "Primary Form" (3912) or "Finished Film" (3920/3921). |
| ✅ Certificate of Origin (CO) | ✔️ | Confirm China origin to apply correct tariffs. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Cellulose Acetate Film, Model XYZ, Thickness: ___ mm". |
| ✅ Packing List | ✔️ | Include roll length, weight, and packaging details. |
| ✅ Test Report | ✔️ | Verify thickness and material composition (especially for 3920.79.10.00). |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Thickness Matters, Form Defines Rate, Name Must Be Precise!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Raw CA Rolls (Unprocessed) | 3912.11.00.00 or 3912.12.00.00 |
Declaring as "Finished Film" → Risk of misclassification penalty |
| Thin UV Film (< 0.076mm) | 3920.79.10.00 |
Declaring as 3920.73.00.00 → Under-declaring value/duty |
| Regular CA Sheet | 3920.73.00.00 |
Declaring as 3912 → Over-declaring base rate (5.6% vs 2.9%) |
| Regenerated Cellulose | 3921.14.00.00 |
Using "Cellulose Acetate" description → Contradiction in documents |
📌 Critical Reminder:
- Do NOT split shipments to avoid the 301/122 tariffs. CBP will consolidate and reclassify.
- Thickness is a key classification factor for3920.79.10.00. Ensure your invoice explicitly states thickness to avoid disputes.
✅ 3. Special Cases
| Situation | Recommendation |
|---|---|
| OEM Custom Film | Provide customer design specs and material composition to prove CA content. |
| Composite Film | If CA is only a layer, check if it meets "essential character" test. May still fall under 3920. |
| Samples for Testing | Even small samples are subject to full duties if declared as imports. Use courier with proper HS code. |
| Non-China Origin | If produced in Vietnam, Thailand, etc., IEEPA Exemption may apply → 0-5% duty. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.73.00.00 or 3912.11.00.00 |
37.9% - 40.6% | FDA (if food contact), RoHS | High tariff burden due to 301 + 122. |
| 🇨🇳 China | 3920.73.00.00 |
5-10% | CCC (if applicable) | No additional surcharges. |
| 🇪🇺 EU | 3920.73.00.00 |
6.5% (standard) | REACH, RoHS | No Section 301/122 equivalents. |
| 🇦🇺 Australia | 3920.73.00.00 |
5% | APEC | Low duty, stable policy. |
| 🇯🇵 Japan | 3920.73.00.00 |
0-6% | PSE (if electronic) | FTAs may reduce duty. |
📌 Conclusion:
- USA is the most expensive market for Cellulose Acetate Film from China due to combined tariffs.
- EU, Australia, and Japan are more cost-effective alternatives for duty purposes.
- Supply Chain Strategy: Consider sourcing from non-China origins if targeting the US market to leverage IEEPA exemptions.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Cellulose Acetate Film" as "Plastic Sheet" without specifying material.
👉 Consequence: Customs may reclassify to a higher duty rate or deny entry.
❌ Mistake 2: Ignoring thickness when declaring 3920.79.10.00.
👉 Consequence: If thickness > 0.076mm, it should be 3920.79.90 or 3920.73, leading to underpayment penalties.
❌ Mistake 3: Using "Regenerated Cellulose" for "Cellulose Acetate".
👉 Consequence: Misclassification → 3921.14.00.00 (41.5%) vs correct 3920.73.00.00 (37.9%) → Extra cost.
❌ Mistake 4: Assuming De Minimis (Section 321) applies.
👉 Consequence: Deny De Minimis for these HS codes. All shipments, regardless of value, are subject to full duties.
✅ Correct Approach:
"Cellulose Acetate UV Protection Film, Thickness: 0.05mm, Roll Width: 1200mm, Material: CA, Model: UV-PRO-05, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Thickness defines the code, Form determines the chapter."
🔹 "40%+ duty in the US, think twice before you ship."
🔹 "IEEPA Exemption is your best friend if not from China."
📌 Pro Tip:
If your Cellulose Acetate Film is sourced from Vietnam, Mexico, or Thailand, apply for IEEPA Exemption → Tariff drops to 0-5%.
Recommend applying for Advance Ruling from CBP to secure HS Code classification and avoid post-import audits.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product specs + Apply for Pre-Ruling
🚀 Ensure your Cellulose Acetate Film clears smoothly, minimizes tax, and maximizes profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of duty is worth precise calculation!
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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。