HS 391231 Cellulose ethers
Quick Answer: Cellulose ethers imported under HS 391231 enter the UK and EU duty-free, while the US applies a range of rates, including Free for certain trade agreements and 6.4% under the MFN rate. This HS code covers chemical derivatives of cellulose where ether groups have replaced hydrogen atoms on the hydroxyl groups. These are typically used as thickeners, binders, or emulsifiers in industries such as pharmaceuticals, food, and construction. Importers should verify specific country of origin and applicable trade agreements for precise US duty determination. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912310000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912310090 | — | — | ["kg"] |
| 39123100 | 6.4% | Free (18 programs) | — |
| 3912310010 | — | — | ["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 3912.31?
Imports of Cellulose ethers 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, and 16 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 391231 cover?
This subheading covers cellulose ethers, which are derivatives of cellulose where one or more hydroxyl groups have been etherified. According to the World Customs Organization's Harmonized System Nomenclature, this category includes products like carboxymethyl cellulose (CMC) and its salts, as well as other cellulose ethers such as methyl cellulose, ethyl cellulose, and hydroxyethyl cellulose. These are typically supplied in powder, granular, or liquid forms and are used as thickeners, binders, emulsifiers, and stabilizers in various industries, including food, pharmaceuticals, and construction. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for products within heading 3912.
What falls outside HS 391231?
The following products are excluded from HS 391231: cellulose nitrates (classified under 3912.20), cellulose acetates (classified under 3912.90), and other modified cellulose derivatives that do not fit the definition of cellulose ethers. For instance, regenerated cellulose, such as cellophane, is classified under HS 3912.90. Also excluded are cellulose itself (classified under 3912.11 or 3912.12 depending on whether it is chemically modified or not) and cellulose esters that are not ethers. It is crucial to distinguish between etherification and esterification when classifying these materials.
What are common classification mistakes for HS 391231?
A common error is misclassifying cellulose ethers based on their end-use application rather than their intrinsic chemical nature. For example, a cellulose ether used as a food additive might be incorrectly classified under Chapter 21 (Miscellaneous edible preparations) if its primary function is not considered. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Furthermore, confusing cellulose ethers with cellulose esters, which have different chemical structures and are classified separately, is another frequent mistake, leading to incorrect duty rates.
How should importers classify products under HS 391231?
The correct procedure for classifying products under HS 391231 involves a thorough examination of the product's chemical composition and physical form. Importers and customs brokers should consult the WCO HS Nomenclature, the USITC HTS, or the EU TARIC database for precise definitions. Key considerations include verifying that the product is indeed a cellulose derivative where hydroxyl groups have been etherified. Reviewing the manufacturer's technical data sheets and Safety Data Sheets (SDS) is essential to confirm the chemical identity and ensure compliance with all relevant import regulations and duty requirements.
How is the duty calculated for products under HS 391231?
A shipment of 1,000 kilograms of carboxymethyl cellulose (CMC) powder, declared at a customs value of $3,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($3,000 USD × 0.05 = $150.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for HS code 391231. If the product were subject to a specific duty, the calculation would involve the unit of quantity.
Which trade agreements reduce duties for HS 391231?
Several free trade agreements may reduce the applicable duty rate for HS 391231, 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 Generalized System of Preferences (GSP) also allows for duty-free entry for eligible goods from certain developing countries. To claim preferential treatment under USMCA, a compliant origin declaration is required. For GSP, a GSP Form A or a self-certified origin statement, depending on the beneficiary country and importing jurisdiction, is typically necessary.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 391231 (Cellulose ethers)?
Import duty rates for HS code 391231, 'Cellulose ethers' (specifically, 'Carboxymethylcellulose and its salts'), vary significantly by country. For example, the US applies a Most Favored Nation (MFN) duty rate of 3.5% ad valorem. The EU, under TARIC, may have rates ranging from 0% to 6.5% depending on specific product types and origin. The UK Trade Tariff often shows a standard rate of 4.7% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment.
How is the import duty for HS code 391231 calculated, and can you provide an example?
Import duty is typically calculated as a percentage of the declared value of the goods (ad valorem duty). For instance, if a shipment of Carboxymethylcellulose (HS 391231) is valued at $10,000 USD and the applicable duty rate is 3.5% ad valorem (as per US MFN), the import duty would be calculated as: $10,000 (value) × 0.035 (duty rate) = $350.00. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties.
What are the classification criteria for goods under HS code 391231?
HS code 391231 specifically covers 'Carboxymethylcellulose and its salts'. This means the classification hinges on the chemical identity of the product. It refers to cellulose that has been chemically modified by the introduction of carboxymethyl groups (-CH2-COOH) onto the cellulose polymer chain. Its salts, such as sodium carboxymethylcellulose (Na-CMC), are also included. Importers must ensure their product is indeed a cellulose ether of this specific chemical structure, not other types of cellulose ethers which may fall under different subheadings within 3912.
Which trade agreements commonly offer preferential duty rates for HS code 391231?
Preferential duty rates for HS code 391231 are often available under various free trade agreements (FTAs). For example, goods originating from countries that are part of the USMCA (United States-Mexico-Canada Agreement) may benefit from reduced or zero duties when imported into the US, Canada, or Mexico, provided they meet the rules of origin. Similarly, imports into the EU from countries with an EU Association Agreement or EPA (Economic Partnership Agreement) might qualify for preferential treatment. Always verify the specific origin of the goods and the terms of the relevant trade agreement to claim preferential rates.
What documentation is typically required for importing goods classified under HS code 391231?
Standard import documentation for HS code 391231 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific use of the cellulose ether (e.g., food grade, pharmaceutical grade), additional documentation might be required. This could include a certificate of origin to claim preferential duty rates, a material safety data sheet (MSDS), or specific health or quality certificates issued by the exporting country's authorities. Customs brokers should be consulted for country-specific requirements.