HS 391220 Cellulose nitrates (including collodions)
Quick Answer: Cellulose nitrates, including collodions, imported under HS 391220 enter the UK at 6.00%, the EU at 6.50%, and the US at 5.2% under the MFN rate. This classification covers cellulose nitrate in primary forms, such as sheets, films, or plates, whether or not surface-worked or colored. These materials are often used in lacquers, explosives, and photographic films. Importers should be aware of potential variations in specific subheadings and preferential duty rates, which CustomTariffs aggregates. Exporters and customs brokers must ensure accurate declaration of the specific form and intended use to ensure correct classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912200000 | — | — | — |
| 3912201900 | 6.00 % | — | — |
| 3912201100 | 6.00 % | — | — |
| 3912209000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912209000 | 6.50 % | — | — |
| 3912200000 | — | — | — |
| 3912201100 | 6.50 % | — | — |
| 3912201900 | 6.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912200000 | 5.2% | Free (18 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 3912.20?
Imports of Cellulose nitrates (including collodions) 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 15 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 391220 cover?
This subheading covers cellulose nitrates, also known as nitrocellulose, in whatever form they appear, including collodions. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses cellulose esters of nitric acid. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this includes various grades of nitrocellulose used in lacquers, explosives, and photographic film bases, provided they are primarily cellulose nitrate.
What falls outside HS 391220?
The following products are excluded from HS 391220: cellulose nitrates that have been further processed into finished articles, such as lacquers or varnishes (which would be classified under their respective headings, e.g., 3208), or those incorporated into other goods where they do not form the primary character. For instance, explosives containing nitrocellulose as a component would be classified under Chapter 36, not Chapter 39, based on their primary function and composition.
What are common classification mistakes for HS 391220?
A common error is misclassifying cellulose nitrates that have undergone significant modification or are presented as part of a mixture or finished product. For example, if cellulose nitrate is mixed with plasticizers and pigments to form a film, and the film itself is the primary article, it might be classified elsewhere. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 391220?
The correct procedure for classifying products under HS 391220 involves a thorough examination of the product's composition and form. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Chapter 39. Confirming that the product is indeed cellulose nitrate and not a derivative or finished good is paramount, often requiring technical data sheets or laboratory analysis.
How is the duty calculated for products under HS 391220?
A shipment of 100 kilograms of industrial-grade cellulose nitrate, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value (0.05 × $500 USD = $25 USD), and a specific duty of $0.25 per kilogram (0.25 × 100 kg = $25 USD), totaling $50.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 391220?
Several free trade agreements may reduce the applicable duty rate for HS 391220, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the origin country and importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 391220 (Cellulose nitrates)?
The Most Favored Nation (MFN) duty rate for cellulose nitrates, including collodions, can vary by country. For example, the U.S. Harmonized Tariff Schedule (USITC) lists a rate of 6.5% ad valorem. The EU TARIC system may show different rates depending on specific subheadings and origin. The UK Trade Tariff also provides specific rates. It is crucial to consult the official tariff schedule of the importing country for the exact rate applicable to your shipment.
How is the import duty for cellulose nitrates calculated, and can you provide an example?
Import duty for HS 391220 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if the customs value of a shipment of cellulose nitrate is $10,000 USD and the MFN duty rate is 6.5% (as seen in the USITC), the import duty would be $10,000 * 0.065 = $650 USD. Always verify the applicable duty rate and ensure accurate customs valuation.
What are the key classification criteria for HS code 391220?
HS code 391220 specifically covers 'Cellulose nitrates (including collodions)'. This means the classification hinges on the chemical composition of the product. Cellulose nitrate is a nitrate ester of cellulose. Collodions are solutions of nitrocellulose in a mixture of alcohol and ether. Products that are primarily cellulose nitrates or collodions, regardless of plasticizers or other additives (provided they do not fundamentally alter the character of the cellulose nitrate), would fall under this heading. Consult the Explanatory Notes to the Harmonized System for detailed guidance.
Which trade agreements offer preferential duty rates for cellulose nitrates under HS 391220?
Preferential duty rates for HS 391220 are often available under various Free Trade Agreements (FTAs). For instance, under the USMCA, goods originating from Canada or Mexico may benefit from reduced or zero duties. The EU has numerous FTAs that could impact duties for imports into the EU. Similarly, the UK has its own set of trade agreements post-Brexit. Importers must ensure the cellulose nitrates meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation, such as a Certificate of Origin.
What documentation is typically required for importing cellulose nitrates (HS 391220)?
Beyond standard import documentation like a commercial invoice, packing list, and bill of lading, importing cellulose nitrates may require specific declarations or certifications. Depending on the importing country's regulations and the intended use of the cellulose nitrate, additional documents might include a Certificate of Origin to claim preferential treatment, safety data sheets (SDS) due to the potentially hazardous nature of some cellulose nitrates, and specific import permits or licenses if the material is regulated for safety or environmental reasons. Always confirm the precise requirements with the customs authority of the destination country.