cellulose acetate butyrate coated 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 Butyrate Coated Film
🌐 HS Code Classification & Duty Guide | 2026 Customs Tariff Breakdown | Pro Tips for Smooth Clearance
📌 One Product, Multiple Codes? Let’s Decode It!
You're shipping Cellulose Acetate Butyrate Coated Film — a high-performance, thin-film material used in advanced packaging, optical devices, and specialty coatings. But here’s the catch: this product can fall under multiple HS Codes, each with very different tariffs.
⚠️ Misclassification = 40%+ duty hit — avoid it with this expert-level breakdown.
📦 HS Code Classification Matrix (2026 Official Tariff Data)
| HS Code | Product Description | Material | Form | Key Classification Logic |
|---|---|---|---|---|
3912.11.00.00 |
Cellulose acetate film, in primary form | Cellulose acetate | Film | Primary form: uncoated, not yet processed into final product |
3912.12.00.00 |
Cellulose acetate film, no plasticizer conflict | Cellulose acetate | Film | No plasticizer issues → not subject to stricter rules |
3920.73.00.00 |
Cellulose acetate film, classified as sheet, plate, film, foil | Cellulose acetate | Film | Falls under "sheet, plate, film, foil" category |
3920.79.10.00 |
Cellulose derivative film, ≤0.076mm thick | Cellulose derivative | Film | Thickness ≤0.076mm → triggers higher tariff |
3921.14.00.00 |
Regenerated cellulose film, in form of film | Regenerated cellulose | Film | If it's regenerated cellulose, not acetate butyrate |
🔍 Critical Insight:
- Cellulose Acetate Butyrate is a cellulose derivative, not pure cellulose.
- Coating doesn’t change the base material — the core material and thickness drive classification.
- Thickness ≤0.076mm = higher risk of being classified under3920.79.10.00→ higher tax.
💰 2026 U.S. Tariff Breakdown (China Origin, Effective Nov 10, 2025)
✅ Applicable to: U.S. imports from China (CN)
✅ Effective Date: November 10, 2025
✅ Legal Basis: IEEPA + USITC Section 301 + Section 122
🎯 1. 3912.11.00.00 — Cellulose Acetate Film (Primary Form)
| Component | Detail |
|---|---|
| Base Duty | 5.6% (ad valorem) |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Duty | 40.6% |
| Tax Calculation | CIF × 40.6% |
| De Minimis Exemption? | ❌ No (denied under 9903.88.01) |
| Legal Pathway | IEEPA:9903.01.25 → USITC:3912.11.00.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- The film is in primary form — not yet coated, not yet used in final product.
- No plasticizer conflict → avoids stricter rules.
- Best-case scenario for lower duty if you can prove "primary form".
🎯 2. 3912.12.00.00 — Cellulose Acetate Film (No Plasticizer Conflict)
| Component | Detail |
|---|---|
| Base Duty | 5.6% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Duty | 40.6% |
| Tax Calculation | CIF × 40.6% |
| De Minimis? | ❌ No |
| Legal Pathway | IEEPA:9903.01.25 → USITC:3912.12.00.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- Same duty as3912.11.00.00— only difference is "no plasticizer conflict", which is a technical footnote.
- No change in tariff — still 40.6%.
🎯 3. 3920.73.00.00 — Cellulose Acetate Film (Sheet/Plate/Film/Foil)
| Component | Detail |
|---|---|
| Base Duty | 2.9% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Duty | 37.9% |
| Tax Calculation | CIF × 37.9% |
| De Minimis? | ❌ No |
| Legal Pathway | IEEPA:9903.01.25 → USITC:3920.73.00.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- Falls under "sheet, plate, film, foil" category — broader classification.
- Lower base duty (2.9%) → saves 2.7% vs.3912.11/12codes.
- Best option if you can prove it's not in primary form.
🎯 4. 3920.79.10.00 — Cellulose Derivative Film (≤0.076mm)
| Component | Detail |
|---|---|
| Base Duty | 6.2% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Duty | 41.2% |
| Tax Calculation | CIF × 41.2% |
| De Minimis? | ❌ No |
| Legal Pathway | IEEPA:9903.01.25 → USITC:3920.79.10.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- Thickness ≤0.076mm (3 mils) → triggers this code.
- Higher base duty (6.2%) → 2.5% more than3920.73.00.00.
- Worst-case scenario — highest duty in the list.
🎯 5. 3921.14.00.00 — Regenerated Cellulose Film
| Component | Detail |
|---|---|
| Base Duty | 6.5% |
| Section 301 (USITC) | +25.0% |
| Section 122 (IEEPA) | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis? | ❌ No |
| Legal Pathway | IEEPA:9903.01.25 → USITC:3921.14.00.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- Only if the film is regenerated cellulose, not acetate butyrate.
- Highest duty (41.5%) — avoid this code if you’re not 100% sure.
🛠️ Pro Clearing Tips: Avoid 40%+ Duty & Delays
✅ 1. Document Checklist (MUST-HAVE)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Prove material (acetate vs. regenerated), thickness, coating type |
| ✅ Thickness Measurement Report | ✔️ | Critical for 3920.79.10.00 vs. 3920.73.00.00 |
| ✅ Coating Process Description | ✔️ | If coated, explain why it doesn’t change the base material |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Prove it’s cellulose acetate butyrate, not regenerated cellulose |
| ✅ Commercial Invoice | ✔️ | Must say “Cellulose Acetate Butyrate Coated Film” — not “cellulose film” |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam/Mexico, may qualify for IEEPA exemption |
| ✅ Photos (with scale) | ✔️ | Show thickness, coating, roll/flat form |
✅ 2. 申报技巧 (Golden Rules)
🔥 "Thickness Rules, Material Matters, Coating Doesn’t Change It!"
| Scenario | Correct HS Code | Wrong Code | Why |
|---|---|---|---|
| Film ≤0.076mm, acetate butyrate | 3920.79.10.00 |
3912.11.00.00 |
Thickness triggers higher code |
| Film >0.076mm, acetate butyrate | 3920.73.00.00 |
3920.79.10.00 |
Avoid higher duty |
| Film in primary form | 3912.11.00.00 |
3920.73.00.00 |
Primary form = lower base duty |
| Regenerated cellulose | 3921.14.00.00 |
3912.11.00.00 |
Wrong material = wrong code |
| Coated film | Keep base code | 3920.79.10.00 |
Coating doesn’t change material |
✅ 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Film is coated | Still classify by base material — coating doesn’t change HS Code |
| Thickness is borderline (0.075mm) | Prove it’s ≤0.076mm — use lab report |
| From Vietnam/Mexico | Apply for IEEPA exemption — duty drops to 0% |
| Custom product (OEM) | Submit advance ruling request — get official HS Code confirmation |
| Re-export or re-import | Check if re-entry exemption applies |
🌍 Global Duty Comparison (2026)
| Country | Recommended HS Code | Duty (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.73.00.00 (if >0.076mm) |
37.9% | None (but must prove) | Highest duty |
| 🇨🇳 China | 3920.73.00.00 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 3920.73.00.00 |
0% (if CE) | CE | No 301/122 taxes |
| 🇦🇺 Australia | 3920.73.00.00 |
5% | RCM | No extra taxes |
| 🇯🇵 Japan | 3920.73.00.00 |
0% | PSE | No extra taxes |
📌 Insight:
- Only the U.S. applies 301 + 122 tariffs.
- Vietnam/Mexico origin? You may qualify for IEEPA exemption → 0% duty.
📌 Common Mistakes & How to Avoid Them
❌ Mistake 1: Calling it “cellulose film” instead of “cellulose acetate butyrate film”
👉 Result: Misclassified → higher duty
❌ Mistake 2: Not measuring thickness → assumed ≤0.076mm → 3920.79.10.00 → 41.2%
👉 Fix: Use lab report to prove thickness
❌ Mistake 3: Assuming coating changes the HS Code
👉 Fix: Base material rules — coating doesn’t change it
❌ Mistake 4: Not providing proof of material type
👉 Fix: Submit MSDS + lab report
🎯 Final Verdict: How to Win the Tariff Game
🔹 Best HS Code for Lowest Duty:
3920.73.00.00(37.9%)
🔹 Worst HS Code:3921.14.00.00(41.5%)
🔹 Critical Factor: Thickness + Material Type
🔹 Golden Rule: Don’t guess — prove it!
🚀 Action Steps: Get Your Product Through Customs Smoothly
- Measure thickness → get lab report
- Confirm material → MSDS + supplier letter
- Choose HS Code → based on thickness & form
- Apply for Advance Ruling (if high-value)
- Use a U.S.-based customs broker with 301/122 expertise
📣 Pro Tip:
🌐 If your product is from Vietnam, Mexico, or Thailand, apply for IEEPA exemption → 0% duty in the U.S.
📞 Contact a customs broker today — a $500 fee saves $50,000+ in duty.
✨ Your film is high-value. Your clearance should be high-precision.
💼 Precision in classification = Profit in the long run.
🎯 Remember:
"Thickness decides the code. Material decides the duty. Proof decides the outcome."
🔐 Your next shipment starts with the right HS Code.
🚀 Clearance success begins with clarity.
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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。