microcrystalline cellulose powder for capsules
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3913905000 | 41.5% | CN | US | 官方文档 |
| 1302390090 | 20.7% | CN | US | 官方文档 |
| 1302199140 | 17.5% | CN | US | 官方文档 |
| 3913902090 | 40.8% | CN | US | 官方文档 |
| 3913902090 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🌿 Microcrystalline Cellulose Powder for Capsules
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Strategic Import Planning
📌 One Product, Multiple Classifications — Why the HS Code Matters!
Microcrystalline cellulose (MCC) powder for capsules is a critical excipient in pharmaceutical and nutraceutical manufacturing. Despite being chemically identical, different HS codes apply based on form, origin, and structural classification, leading to drastically different tariffs — some as high as 41.5%.
⚠️ Key Insight:
- The same product (microcrystalline cellulose powder for capsules) can be classified under 5 different HS codes, each with entirely different tax implications. - Form, material origin, and structural classification determine the correct HS code — not just the chemical name.
📦 二、HS Code Classification Breakdown (2026 Latest Tariff Authority)
| HS Code | Product Description | Material Type | Form | Classification Category | Total Tax |
|---|---|---|---|---|---|
3913.90.50.00 |
Microcrystalline cellulose powder for capsules, powder form, modified natural polymer (cellulose derivative) | Modified natural polymer | Powder | Other natural polymers | 41.5% |
1302.39.00.90 |
Microcrystalline cellulose powder for capsules, powder form, plant fiber source | Plant fiber cellulose | Powder | Plant mucilages and thickening agents | 20.7% |
1302.19.91.40 |
Microcrystalline cellulose powder for capsules, powder form, plant derivative | Plant fiber derivative | Powder | Plant juices and extracts | 17.5% |
3913.90.20.90 |
Microcrystalline cellulose powder for capsules, in primary form, polysaccharide and derivatives | Polysaccharide derivative | Primary form | Other polysaccharides and derivatives | 40.8% |
3913.90.20.90 |
Microcrystalline cellulose powder for capsules, polymer in primary form, used for capsule production | Polysaccharide derivative | Primary polymer | Other polysaccharides and derivatives | 40.8% |
🔍 Critical Observation:
- Same product, same use, but different HS codes due to subtle differences in classification logic. - The form (powder vs. primary form) and material origin (natural polymer vs. plant extract) are decisive.
💰 三、2026 Latest Tariff Breakdown (With Detailed Legal Basis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
🎯 1. 3913.90.50.00 — Other Natural Polymers (Modified Cellulose Derivative)
| Item | Detail |
|---|---|
| Base Duty | 6.5% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Threshold | ❌ Not applicable (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3913.90.50.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- The product is modified cellulose (derivative), not raw plant fiber. - Classified under "other natural polymers" due to chemical modification. - Highest tariff — 41.5% — due to 301 + 122 clauses.
🎯 2. 1302.39.00.90 — Plant Mucilages and Thickening Agents (Plant Fiber Source)
| Item | Detail |
|---|---|
| Base Duty | 3.2% |
| Section 301 (USITC) Additional Duty | +7.5% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:1302.39.00.90 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- Treated as plant fiber source, not chemically modified. - Classified under "mucilages and thickening agents" — lower base rate. - Significantly lower than the 41.5% code.
🎯 3. 1302.19.91.40 — Plant Juices and Extracts (Plant Derivative)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | +7.5% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:1302.19.91.40 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- Viewed as a derivative of plant extract, not a polymer. - Zero base duty, but still subject to 122 + 301. - Lowest total tax among all codes — 17.5%.
🎯 4. 3913.90.20.90 — Other Polysaccharides and Derivatives (Primary Form)
| Item | Detail |
|---|---|
| Base Duty | 5.8% |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3913.90.20.90 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- Classified as primary form polymer, not final powder. - High base duty (5.8%) + full 301 + 122. - Only 0.7% lower than3913.90.50.00, but still extremely high.
🛠️ 四、Customs Clearance Strategy (Pro Tips to Save 20–25% in Tariffs)
✅ 1. Critical Documentation Checklist (Mandatory!)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Show particle size, moisture content, purity, intended use |
| ✅ Chemical Structure & Derivation Report | ✔️ | Prove if it's modified cellulose or raw plant extract |
| ✅ Batch Test Report (HPLC, FTIR) | ✔️ | Confirm chemical identity and absence of impurities |
| ✅ Commercial Invoice | ✔️ | Clearly state: “Microcrystalline Cellulose Powder for Capsules” |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam, Mexico, or Thailand → may qualify for IEEPA exemption |
| ✅ Packing List | ✔️ | Show packaging type (bulk, sealed, etc.) |
| ✅ Label & Packaging Photos | ✔️ | Prove form (powder vs. primary form) |
✅ 2. 申报技巧 (Golden Rules)
🔥 “Form Defines Tax, Origin Defines Rate, Derivation Defines Fate!”
| Scenario | Correct HS Code | Why? | Risk of Error |
|---|---|---|---|
| Powder, modified cellulose | 3913.90.50.00 |
Modified polymer → highest tax | ❌ High |
| Powder, plant fiber source | 1302.39.00.90 |
Treated as mucilage → lower tax | ✅ Best |
| Powder, plant extract derivative | 1302.19.91.40 |
Zero base duty → lowest tax | ✅ Optimal |
| Primary form, unprocessed | 3913.90.20.90 |
High base duty → 40.8% | ❌ Avoid if possible |
📌 Pro Tip:
If your product is not chemically modified, avoid3913.90.50.00and3913.90.20.90.
Push for1302.19.91.40— only 17.5% total duty.
✅ 3. Special Cases & Mitigation
| Situation | Recommended Action |
|---|---|
| Product from Vietnam/Mexico/Thailand | Apply for IEEPA exemption → 0% duty |
| Customs Audit Risk | Submit Advance Ruling Request (pre-clearance) |
| High-volume shipments | Negotiate tariff classification agreement with customs broker |
| Need to reduce cost | Consider repackaging (e.g., from primary form to powder) to qualify for lower code |
🌍 五、Global Market Tariff Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1302.19.91.40 |
17.5% | FDA, GMP | High risk if misclassified |
| 🇨🇳 China | 3913.90.50.00 |
5% | GMP, CCC | No 301/122 |
| 🇪🇺 EU | 3913.90.50.00 |
0% (if CE) | CE, REACH | No additional duties |
| 🇦🇺 Australia | 3913.90.50.00 |
5% | RCM | No 301/122 |
| 🇯🇵 Japan | 3913.90.50.00 |
0% | PSE | No extra taxes |
📌 Insight:
- USA is the only market with 301 + 122 tariffs on MCC. - China, EU, Japan, Australia have no additional duties — ideal for export.
📌 六、Common Mistakes & How to Avoid Them
❌ Mistake 1: Using 3913.90.50.00 for non-modified MCC
👉 Result: Pay 41.5% instead of 17.5% → 24% overpayment!
❌ Mistake 2: Not proving plant origin vs. modified polymer
👉 Result: Customs may reclassify and impose higher duty.
❌ Mistake 3: Using generic name “cellulose powder” in invoice
👉 Result: No clarity → delayed clearance, audit risk.
✅ Correct Practice:
“Microcrystalline Cellulose Powder, Plant-Derived, Non-Modified, for Capsule Formulation, Batch No. XYZ, HPLC Verified, GMP Certified”
🎯 七、Final Verdict: Choose Wisely, Save Millions
🎯 Key Takeaway:
🔹 Same product, different HS codes → 17.5% vs. 41.5%
🔹 Form, origin, and modification status decide your tax bill
🔹1302.19.91.40is the sweet spot — lowest tax if eligible
📌 Pro Tip:
📞 Apply for an Advance Ruling (Pre-Clearance) from U.S. Customs before shipment.
🚀 Lock in the lowest possible tariff — avoid surprise costs.
📣 Act Now!
📩 Contact a specialized customs broker with pharma excipient experience
📊 Get HS Code pre-approval for your MCC powder
💰 Save up to 24% in tariffs — that’s real money!
✨ Precision Classification = Profit Protection
💼 Your next shipment could be 24% cheaper — if you classify it right!
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。