HS 391211 Cellulose acetates
Quick Answer: Cellulose acetates imported under HS 391211 enter the UK at 6.00%, the EU at 6.50%, and the US at 5.6% (MFN). This HS code covers cellulose acetates in their primary forms, such as granules, powders, flakes, or liquid solutions, which are essentially chemically modified cellulose. These materials are foundational for producing various plastics, films, and fibers used in textiles, photography, and manufacturing. Importers should be aware of potential variations in duty rates based on specific trade agreements, as evidenced by the US tariff schedule which offers duty-free entry for certain partner countries. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912110000 | 6.00 % | — | — |
| 3912110030 | 6.00 % | — | — |
| 3912110090 | 6.00 % | — | — |
| 3912110020 | 6.00 % | — | — |
| 3912110040 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912110000 | 6.50 % | — | — |
| 3912110020 | 6.50 % | — | — |
| 3912110030 | 6.50 % | — | — |
| 3912110040 | 6.50 % | — | — |
| 3912110090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912110000 | 5.6% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3912.11?
Imports of Cellulose acetates may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 391211 cover?
This subheading covers cellulose acetates in primary forms, specifically those that are not further worked or manufactured beyond basic processing. According to the World Customs Organization's Harmonized System Nomenclature, this includes cellulose diacetate and cellulose triacetate, provided they are in the form of granules, powders, flakes, or other primary shapes. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are uncompounded forms of cellulose acetate, essential for subsequent manufacturing processes in industries like textiles and plastics.
What falls outside HS 391211?
The following products are excluded from HS 391211: cellulose acetates that have undergone further processing, such as extrusion into filaments or sheets, or those that have been compounded with additives like plasticizers or colorants. For instance, cellulose acetate films for photographic purposes, cellulose acetate fibers, or molded articles made from cellulose acetate are classified under different headings. Products that are chemically modified beyond simple acetylation, such as cellulose nitrate, are also excluded and fall under separate classifications.
What are common classification mistakes for HS 391211?
A common error is misclassifying compounded or modified cellulose acetates under this subheading. For example, if cellulose acetate is mixed with plasticizers to create a flexible film, it would not be considered a primary form and would likely be classified elsewhere, potentially under Chapter 39's provisions for plastic sheeting. Adherence to General Interpretative Rule 1, which states that classification is determined by the terms of the headings and any relative section or chapter notes, is crucial to avoid such mistakes.
How should importers classify products under HS 391211?
The correct procedure for classifying products under HS 391211 involves a thorough examination of the product's physical and chemical characteristics. Importers and customs brokers must verify that the cellulose acetate is in its primary form, such as powder or granules, and has not been compounded with other substances or significantly processed. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO is essential for accurate determination.
How is the duty calculated for products under HS 391211?
A shipment of 1,000 kilograms of cellulose diacetate powder, declared at a customs value of $3,500 USD, would attract a US duty of $122.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3912.11.0000. The calculation is: 3.5% of $3,500 USD = $122.50.
Which trade agreements reduce duties for HS 391211?
Several free trade agreements may reduce the applicable duty rate for HS 391211, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The EU's Generalized Scheme of Preferences (GSP) may also offer reduced or Free rates for originating goods from certain developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the primary import duty rates for HS code 391211, Cellulose acetates, in major markets?
The import duty rates for HS code 391211, Cellulose acetates, vary by country. For example, the U.S. Harmonized Tariff Schedule (USHTS) lists a Most Favored Nation (MFN) duty rate of 6.5% ad valorem. The EU's TARIC system may have different rates, often subject to specific conditions or origin. The UK Trade Tariff also provides specific rates, which can differ from the EU's. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for Cellulose acetates (HS 391211) calculated, and can you provide an example?
The duty calculation for HS 391211 typically uses an ad valorem rate, meaning it's a percentage of the declared customs value of the goods. For instance, if the customs value of a shipment of cellulose acetates is $10,000 USD and the MFN duty rate is 6.5% (as in the U.S.), the import duty would be calculated as: $10,000 (Value) × 0.065 (Duty Rate) = $650 USD. Always ensure you are using the correct customs value, which usually includes the cost of the goods, insurance, and freight to the port of entry.
What are the key classification criteria to ensure correct HS code 391211 for Cellulose acetates?
HS code 391211 specifically covers 'Cellulose acetates, in primary forms.' This means the material must be chemically derived from cellulose and acetylated. It should be in its initial state of processing, such as powders, granules, flakes, or bulk liquids, before being molded or further manufactured. Exclusions might include cellulose acetates that have undergone significant processing into specific articles or mixtures with other substances that change their essential character. Verification of the product's chemical composition and physical form is essential for accurate classification.
Which trade agreements offer preferential duty rates for HS code 391211, and what documentation is typically required?
Several trade agreements can provide preferential duty rates for HS code 391211, often resulting in 'Free' or significantly reduced duties. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), which are often listed with 'Free' rates under certain preferential schemes (e.g., GSP or specific FTAs). To claim preferential treatment, importers typically need a Certificate of Origin (COO) or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. The specific documentation requirements can vary by agreement and importing country.
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing Cellulose acetates under HS 391211?
While a commercial invoice, packing list, and bill of lading are standard import documents, for HS code 391211 (Cellulose acetates), additional documentation might be required depending on the importing country's regulations and the specific nature of the product. This could include a Certificate of Analysis (CoA) to verify the chemical composition and purity, especially if specific grades or standards are mandated. If claiming preferential duty rates under a Free Trade Agreement (FTA), a valid Certificate of Origin is mandatory. Furthermore, some countries may require safety data sheets (SDS) or declarations related to chemical substance inventories (e.g., TSCA in the US, REACH in the EU) to ensure compliance with environmental and health regulations.