Regenerated Cellulose Transparent Sheet
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9001200000 | 35.0% | CN | US | 官方文档 |
| 9001909000 | 35.0% | CN | US | 官方文档 |
| 3921140000 | 41.5% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 4823901000 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌿 Regenerated Cellulose Transparent Sheets (Paper-Based Optical & Structural Materials)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Regenerated Cellulose Transparent Sheet"?
Regenerated cellulose transparent sheets (commonly known as cellophane, art silk, or glassine) are thin, transparent films made from wood pulp or other plant fibers. Unlike plastic films (PET, PP, PE), these are cellulosic in nature.
In international trade, they are strictly distinguished from plastic sheets based on raw material composition: * Regenerated Cellulose (Natural Polymer): Derived from cellulose, biodegradable, often used for high-end packaging, optical applications, and protective films. → Heading 3921 (specifically subheading for cellular/regenerated cellulose) or Heading 4823 (if cut/to shape). * Plastics (Synthetic Polymers): PET, PVC, etc. → Heading 3920/3921.
⚠️ Critical Distinction Point:
- If the material is 100% regenerated cellulose (e.g., cellophane) and is in plate/sheet/film form →归入 3921.14.00.00
- If the material is cellulose wadding/webs or paper pulp articles cut to size/shape (not film-like sheets) → 归入 4823.90.10.00 or 4823.90.86.80
- If it is optical polarizing film (specialized coated regenerated cellulose) → 归入 9001.20.00.00 or 9001.90.90.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | Material Type |
|---|---|---|---|
3921.14.00.00 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of regenerated cellulose | Cellophane film, glassine paper, biodegradable packaging films, transparent wraps | ✅ Regenerated Cellulose (Plastics Chapter 39) |
4823.90.10.00 |
Other paper, paperboard... cut to size or shape... Of paper pulp | Cut paper pulp sheets, cellulose wadding mats, non-film paper products | ✅ Paper Pulp (Chapter 48) |
4823.90.86.80 |
Other paper, paperboard... cut to size or shape... Other: Other: Other | Misc. cellulose articles, cut cellulose fibers, non-standard shapes | ✅ Paper/Cellulose (Chapter 48) |
9001.20.00.00 |
Optical elements: Sheets and plates of polarizing material | Polarizing films for LCDs, solar panels, optical sensors (often based on stretched PVA/regenerated cellulose) | ✅ Optical Component (Chapter 90) |
9001.90.90.00 |
Optical elements: Other: Other: Other | Parts/accessories of optical devices, unmounted optical sheets not specified elsewhere | ✅ Optical Accessory (Chapter 90) |
🔍 Key Reminder:
- "Regenerated Cellulose" is classified under Chapter 39 (Plastics) if in plate/sheet/film form, even though it is natural. This is a common point of confusion.
- If the product is not in film/plate form but is cut pulp or wadding, it falls under Chapter 48.
- If it has optical functions (polarization), it may move to Chapter 90.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3921.14.00.00 —— Regenerated Cellulose Sheets/Films (Cellophane)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad valorem) |
| USITC Surtax | +0.0% (No additional Section 301 tariff) |
| IEEPA Surtax | +0.0% (No IEEPA surcharge for this specific HTS) |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (Value < $800 may enter duty-free) |
| Legal Basis Path | HTSUS:3921.14.00.00 → USITC:0.0% |
📌 Explanation:
- Crucially, this item has a 0% total tariff!
- Unlike many plastic products, regenerated cellulose films are NOT subject to the 25% Section 301 tariff or IEEPA surcharges.
- This makes it a highly competitive product for export to the US compared to PET/PP films (which may face 7.5%–25% tariffs).
🎯 2. 4823.90.10.00 & 4823.90.86.80 —— Paper Pulp / Cellulose Articles (Cut to Size)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | (Included in 25%) |
| Total Tariff | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ No (Section 301 applies) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4823.90.10.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- If the product is classified as paper pulp articles (not film/plate), it faces a 25% tariff.
- Do NOT misdeclare cellophane sheets as "paper pulp" if they meet the definition of "plates/sheets of regenerated cellulose" (Chapter 39), as this could lead to classification disputes.
- Strategic Advice: Ensure documentation clearly states "Regenerated Cellulose Film" to qualify for 0% tariff under 3921.14.00.00, if physically applicable.
🎯 3. 9001.20.00.00 & 9001.90.90.00 —— Optical Polarizing Materials
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | (Included in 25%) |
| Total Tariff | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:9001.20.00.00 |
📌 Explanation:
- If the regenerated cellulose sheet is specialized optical polarizing film (used in LCDs, sunglasses, etc.), it falls under Chapter 90.
- This incurs a 25% tariff.
- Note: Standard cellophane packaging film should NOT be declared as optical material unless it has specific polarizing properties.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Document Preparation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: "Regenerated Cellulose", "Thickness", "Transparency", "Biodegradable" |
| ✅ Composition Analysis | ✔️ | Prove it is Regenerated Cellulose (not PET/PP). Lab report recommended. |
| ✅ Product Photos | ✔️ | Clear images showing transparency, flexibility, and absence of plastic sheen (if applicable) |
| ✅ Commercial Invoice | ✔️ | Explicitly state: "Regenerated Cellulose Film" or "Cellophane", NOT "Plastic Film" |
| ✅ Bill of Lading/Air Waybill | ✔️ | Consistent with invoice description |
| ✅ Origin Certificate | ✔️ | If from China, be aware of 25% vs 0% tariff distinction based on HS code |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Cellulose Film = 0%, Paper Pulp = 25%, Optical = 25%!"
| Scenario | Correct HS Code | Tax Rate | Reason |
|---|---|---|---|
| Cellophane/Cling Wrap (Sheet/Film) | 3921.14.00.00 |
0% | Classified as "Plastics" (Regenerated Cellulose) in Chapter 39 |
| Cut Paper Pulp Mats/Non-Film Sheets | 4823.90.10.00 |
25% | Classified as Paper Pulp Articles in Chapter 48 |
| Polarizing Optical Film | 9001.20.00.00 |
25% | Specialized optical component in Chapter 90 |
| PET/PP Plastic Film (Misdeclaration) | 3921.90.50.50 |
29.8% | Synthetic plastic, subject to 4.8% base + 25% surtax |
📌 Warning:
- Never declare regenerated cellulose as "Plastic Film" generally. Use specific 3921.14.00.00 for 0% tariff.
- If you declare as3921.90.50.50(Other Plastic Sheets), you will pay 29.8%.
- If you declare as4823.90.10.00(Paper Pulp), you will pay 25%.
- Best Case: 0% under3921.14.00.00if it is truly regenerated cellulose film.
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Cellophane | Provide supplier declaration confirming "100% Regenerated Cellulose". Avoid terms like "Plastic" in description. |
| Mixed Packaging (Cellophane + Plastic) | Separate declaration. Cellophane at 0%, Plastic at 29.8%. Do not bundle under one HS code. |
| Optical Film for Solar Cells | If it has polarizing function, declare as 9001.20.00.00 (25%). If just transparent protective film, argue for 3921.14.00.00 (0%) if no polarization. |
| Biodegradable Claims | Provide biodegradability test reports (e.g., EN 13432) to support "Regenerated Cellulose" classification and avoid scrutiny. |
🌍 V. Global Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.14.00.00 |
0% | No special certs | Best market for 0% tariff |
| 🇨🇳 China | 3921.14.00.00 |
4% | GB Standards | No surtax |
| 🇪🇺 EU | 3921.10.10 |
6.5% | CE (if electrical) | Standard MFN rate |
| 🇯🇵 Japan | 3921.10.00 |
6% | JIS | Standard rate |
| 🇦🇺 Australia | 3921.10.10 |
5% | RCM (if applicable) | No surtax |
📌 Conclusion:
- USA offers the best opportunity for regenerated cellulose sheets at 0% tariff, provided correct classification (3921.14.00.00) is used.
- Misclassification as paper pulp (4823) or other plastic (3921.90) will result in 25%–29.8% tariffs.
- China-origin goods benefit from this 0% rate, unlike other plastic films which face high tariffs.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Regenerated Cellulose Film" as "Plastic Film" under 3921.90.50.50
👉 Consequence: 29.8% tariff instead of 0%. Loss of competitiveness!
❌ Error 2: Using generic term "Transparent Sheet" without specifying material
👉 Consequence: Customs may default to higher-duty plastic or paper classifications. Audit risk!
❌ Error 3: Misdeclaring optical polarizing film as general cellophane
👉 Consequence: If it has polarization, it should be 9001.20.00.00 (25%). Under-declaration may lead to penalties if detected via inspection.
❌ Error 4: Ignoring the difference between "Film" and "Pulp Articles"
👉 Consequence: If it's not a continuous film/plate but cut pulp, it falls under 4823.90.10.00 (25%). Ensure physical form matches 3921 (film/plate).
✅ Correct Practice:
"Regenerated Cellulose Transparent Film, Biodegradable, 12 Microns, for Packaging, Model XYZ, 100% Cellulose"
🎯 VII. Conclusion: Smart Classification, Maximize Profit!
🎯 Remember the Mnemonic:
🔹 "Cellulose Film = 0%, Paper Pulp = 25%, Optical = 25%, Plastic = 29.8%!"
🔹 "HS Code Saves Money, Wrong Code Costs Thousands!"
📌 Pro Tip:
If your regenerated cellulose sheet is not in film/plate form (e.g., cut pulp mats), it will be 25%.
To achieve 0% tariff, ensure the product is in continuous sheet/film form and declare as 3921.14.00.00.
Pre-ruling (Advance Ruling) is highly recommended to confirm classification with US Customs.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide material composition proof + Apply for HS Code Pre-ruling
🚀 Ensure your regenerated cellulose sheets clear US customs at 0% tariff, boosting your profit margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tariff Saved is Pure Profit!
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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。
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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
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