HS 391212 Plasticised
Quick Answer: Cellulose acetates, plasticised, imported under HS 391212 enter the UK at 6.00%, the EU at 6.50%, and the US with rates varying significantly, including 73.5%, 5.6%, and Free for certain preferential trade partners. This code specifically covers cellulose acetates that have been modified with plasticisers, making them more flexible and workable. Importers should be aware of the substantial duty rate differences, particularly the high MFN rate in the US, and investigate eligibility for preferential treatment. According to CustomTariffs data, understanding these jurisdictional variations is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912120000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912120000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912120000 | 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 3912.12?
Imports of Plasticised 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 391212 cover?
This subheading covers cellulose acetates in primary forms that are plasticised. According to the WCO Harmonized System Nomenclature, this includes cellulose acetate that has been modified by the addition of plasticisers to impart flexibility and workability. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically in granular, powder, or liquid form, intended for further processing into films, sheets, or molded articles, distinguishing them from unplasticised cellulose acetates.
What falls outside HS 391212?
The following products are excluded from HS 391212: cellulose acetates not in primary forms, such as finished articles like films or sheets; cellulose acetates that are not plasticised; and other cellulose derivatives not specifically classified under heading 3912. For instance, cellulose nitrate (HS 391220) or chemically modified cellulose not meeting the plasticised cellulose acetate criteria would be classified elsewhere, as would cellulose ethers.
What are common classification mistakes for HS 391212?
A common error is misclassifying unplasticised cellulose acetate under this subheading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If the cellulose acetate has not been plasticised, it would not meet the specific criteria of this subheading and should be classified under a different code, potentially within heading 3912 or another chapter depending on its specific characteristics and form.
How should importers classify products under HS 391212?
The correct procedure for classifying products under HS 391212 involves a thorough examination of the product's composition and form. Importers and customs brokers must verify that the material is indeed cellulose acetate and that it has been plasticised. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the Explanatory Notes to the Harmonized System are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 391212?
A shipment of 1,000 kilograms of plasticised cellulose acetate granules, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value ($5,000 USD × 0.035 = $175.00). This rate is published in the USITC Harmonized Tariff Schedule for HS code 391212.
Which trade agreements reduce duties for HS 391212?
Several free trade agreements may reduce the applicable duty rate for HS 391212. For goods originating from Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) may provide for duty-free entry. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or free entry. Documentation required typically includes a USMCA Certificate of Origin or a GSP Form A, depending on the specific agreement and origin country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3912.12, covering 'Plasticised' cellulose acetates?
The Most Favored Nation (MFN) duty rate for HS code 3912.12 can vary. For example, the United States applies a 6.5% ad valorem duty. However, preferential rates are available under various trade agreements. For instance, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), and South Korea (KR) may benefit from duty-free entry (Free). It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods. The USITC Harmonized Tariff Schedule is a primary source for U.S. import duties.
How is the duty calculated for HS code 3912.12, and can you provide an example?
The duty for HS code 3912.12 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of plasticised cellulose acetates is valued at $10,000 USD and the MFN duty rate is 6.5% (as in the U.S.), the import duty would be $10,000 * 0.065 = $650 USD. Always ensure your customs value is accurately declared and supported by commercial documentation.
What are the key classification criteria for goods to be classified under HS code 3912.12?
HS code 3912.12 specifically covers 'Cellulose acetates, in primary forms, plasticised'. The key criteria are that the material must be a cellulose acetate, it must be in a primary form (e.g., powder, granules, flakes), and importantly, it must be plasticised. Plasticisation involves adding plasticizers to make the material more flexible and workable. Non-plasticised cellulose acetates fall under different subheadings. Verification of the product's composition and form is essential for correct classification.
Which trade agreements commonly offer preferential duty rates for HS code 3912.12, and what documentation is needed?
Several trade agreements can provide preferential duty rates, often leading to duty-free entry, for HS code 3912.12. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and others listed under the 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' designation in some tariff schedules. To claim these preferential rates, importers typically need to provide 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. Consult the specific agreement and the importing country's customs authority for exact requirements.
Are there specific documentation requirements beyond a commercial invoice and packing list for importing plasticised cellulose acetates under HS 3912.12?
While a commercial invoice, packing list, and bill of lading are standard import documents, specific requirements for HS code 3912.12 may depend on the importing country and the nature of the goods. For plasticised cellulose acetates, customs authorities may request a technical data sheet or a manufacturer's declaration confirming the material composition, particularly the presence and type of plasticizers, to verify correct HS classification. If claiming preferential duty rates, a valid Certificate of Origin is mandatory. Always check the importing country's specific customs regulations and guidelines.