Cellulose Fibers
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4706920100 | 35.0% | CN | US | 官方文档 |
| 4706200000 | 35.0% | CN | US | 官方文档 |
| 3912110000 | 40.6% | CN | US | 官方文档 |
| 3912900090 | 40.2% | CN | US | 官方文档 |
| 4706920100 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌿 Cellulose Fibers (Cellulose Materials in Granular/Primary Form)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Classification Strategy
📌 Part I: Product Definition & Classification – What Exactly Are "Cellulose Fibers"?
Cellulose fibers, in the context of international trade and chemical raw materials, refer to processed cellulose materials, typically used as raw materials for papermaking, textile production, or chemical derivatives. They are generally classified based on their physical state (granules, powder, chips) and chemical origin (wood pulp, chemical pulp, regenerated cellulose).
In customs classification, the key distinction lies in whether the material is considered: 1. Chemical Pulp (Heading 4706): Cellulose fibers in granular or primary forms, suitable for re-dissolving or papermaking. 2. Chemical Derivatives/Other Cellulose (Heading 3912): Cellulose and its chemical derivatives, often used in plastics, films, or specialized chemical applications.
⚠️ Critical Distinction Point:
- If the material is cellulose pulp in granular form, suitable for chemical/physical processing into paper or other cellulose products → Classify under 4706.
- If the material is a cellulose derivative or lacks specific pulp characteristics → Classify under 3912.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
4706.92.01.00 |
Cellulose fibers, granular or in primary form, matching chemical pulp raw material attributes | Chemical pulp raw materials, granular cellulose, no conflicting morphology/use | 35.0% |
4706.20.00.00 |
Cellulose fibers, granular form, matching cellulose fiber pulp/material characteristics | Cellulose fiber pulp, granular materials, specific cellulose fiber features | 35.0% |
3912.11.00.00 |
Cellulose and its chemical derivatives, matching cellulose material properties | When use description is vague, applies to cellulose and its derivatives | 40.6% |
3912.90.00.90 |
Other cellulose materials, fallback category when no specific morphology is described | Cellulose materials with no specific form description, general fallback | 40.2% |
🔍 Key Reminder:
- 4706.92.01.00 & 4706.20.00.00 are preferred for chemical pulp raw materials in granular form, with a lower total tax rate of 35.0%.
- 3912.11.00.00 & 3912.90.00.90 are fallback classifications for cellulose derivatives or when morphology is unclear, with higher tax rates of 40.6% and 40.2% respectively.
💰 Part III: 2026 Latest Tariff Rate Details (Including Surcharges, Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: From 2025-11-10 onwards (including subsequent imports)
🎯 1. 4706.92.01.00 —— Cellulose Fibers, Granular/Primary Form (Chemical Pulp Raw Material)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surcharge | +25% (from USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10% (for China/HK products, from 2025-11-10) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4706.92.01.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The "USITC Surcharge 25%" comes from Section 301 of the US Trade Act;
- The "IEEPA 10%" is the additional tariff on Chinese products under the International Emergency Economic Powers Act;
- Total 35%, a high tariff that must be anticipated in advance!
🎯 2. 4706.20.00.00 —— Other Cellulose Fibers, Granular Form (Cellulose Fiber Pulp)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4706.20.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same as the previous item, belonging to the "pulp/material" category, with identical tax rates;
- Even if it is "regenerated cellulose pulp," "chemical pulp granules," etc., as long as it matches the "granular form" and "cellulose fiber" characteristics, this tariff applies.
🎯 3. 3912.11.00.00 —— Cellulose and Its Chemical Derivatives (Vague Use Description)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.6% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 40.6% |
| Tax Calculation | CIF × 40.6% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3912.11.00.00 → FOOTNOTE:9903.88.01 |
📌 Important:
- When the use description is vague or the product is a cellulose derivative (e.g., methyl cellulose, carboxymethyl cellulose), this classification applies;
- The base tariff is 5.6%, resulting in a higher total tax rate of 40.6%.
🎯 4. 3912.90.00.90 —— Other Cellulose Materials (Fallback Category)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.2% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 40.2% |
| Tax Calculation | CIF × 40.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3912.90.00.90 → FOOTNOTE:9903.88.01 |
📌 Note:
- This is a fallback category when there is no specific form description for cellulose materials;
- The base tariff is 5.2%, resulting in a total tax rate of 40.2%.
🛠️ Part IV: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All are Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes material composition, particle size, form (granules/powder), intended use |
| ✅ Chemical Structure Diagram | ✔️ | To determine if it is pure cellulose or a derivative |
| ✅ Product Photos (with Label) | ✔️ | Clear display of model, brand, physical form |
| ✅ Third-Party Test Report | ✔️ | MSDS, COA (Certificate of Analysis), purity test |
| ✅ Commercial Invoice | ✔️ | Clearly state "Cellulose Fibers, Granular Form" or "Cellulose Derivative" |
| ✅ Certificate of Origin (CO) | ✔️ | If non-China origin, may apply for preferential tariffs |
| ✅ Packing List | ✔️ | Detail net/gross weight, packaging type |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Granular Pulp 4706, Derivative 3912, Form Determines Tax!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Granular Chemical Pulp | 4706.92.01.00 or 4706.20.00.00 |
Misdeclare as "Cellulose Derivative" → 40.6% |
| Cellulose Derivative (e.g., Methyl Cellulose) | 3912.11.00.00 |
Misdeclare as "Pulp" → Risk of penalty |
| Vague Cellulose Material | 3912.90.00.90 |
Generic "Cellulose" without details → Delay |
| Cellulose Chips (not granular) | May require different classification | Assume granular → Incorrect |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Cellulose | Provide customer order + chemical structure to avoid misclassification |
| Cellulose with Additives | Declare "Cellulose Fibers + [Additive Name]" to clarify composition |
| Cellulose for Medical Use | If for medical devices, may require additional FDA documentation |
| Cellulose for Food Grade | Provide Food Grade Certification to avoid misclassification as industrial grade |
🌍 Part V: Global Main Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4706.92.01.00 |
35% (China) | FDA/MSDS | High surcharge for granular pulp |
| 🇨🇳 China | 4706.92.01.00 |
0% | None | No additional surcharges |
| 🇪🇺 EU | 4706.92.01.00 |
0% (if符合REACH) | REACH + CE | No surcharges |
| 🇯🇵 Japan | 4706.92.01.00 |
0% | JIS | No surcharges |
📌 Conclusion:
- The USA imposes high additional tariffs on Chinese-origin cellulose materials;
- China origin cellulose in US customs clearance has extremely high costs; suggest evaluating supply chain adjustments or pre-clearance rulings.
📌 Part VI: Common Errors & Pitfall Guide (Blood Lessons)
❌ Error 1: Declaring "Granular Pulp" as "Cellulose Derivative"
👉 Consequence: Tax rate increases from 35% to 40.6% → Extra cost!
❌ Error 2: Declaring "Cellulose Derivative" as "Pulp"
👉 Consequence: Customs may reclassify → Penalty + Delay!
❌ Error 3: Vague Description: "Cellulose" without form/use
👉 Consequence: Customs cannot determine classification → Hold for Inspection!
❌ Error 4: Ignoring Surcharges
👉 Consequence: Underestimating total landed cost → Margin Erosion!
✅ Correct Approach:
"Cellulose Fibers, Granular Form, Chemical Pulp Raw Material, Purity >98%, Model XYZ, MSDS & COA Attached"
🎯 Part VII: Conclusion – Professional Declaration Saves Time & Money!
🎯 Remember the Mantra:
🔹 "Granular Pulp 4706, Derivative 3912, Form Determines Tax!"
🔹 "HS Code Determines Destiny, Tax Rate Differs by 5%, Declaration One Step, Penalty Thousands!"
📌 Tips:
- If your cellulose fibers originate from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption, reducing the tax rate to 0%~5%;
- Suggest applying for an Advance Ruling before shipment to avoid customs clearance risks.
📣 Take Action Now:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your cellulose fibers pass customs smoothly, efficiently export, and double profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precision!
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。