HS 391239 Other
Quick Answer: Cellulose ethers, not elsewhere specified, imported under HS 391239 enter the UK at rates including 0.00% and 6.00%, the EU at rates including 0.00% and 6.50%, and the US at rates including Free and 4.2%. This residual classification applies to cellulose ethers and their derivatives that are not specifically listed under other subheadings within Chapter 39. Importers should be aware that the specific duty rate can vary significantly based on the exact chemical derivative and the importing country's trade agreements. For precise classification and duty determination, consulting detailed tariff schedules or a customs broker is recommended. CustomTariffs aggregates this data for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912392000 | 0.00 % | — | — |
| 3912398510 | 6.00 % | — | — |
| 3912398530 | 6.00 % | — | — |
| 3912398560 | 6.00 % | — | — |
| 3912390000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912390000 | — | — | — |
| 3912392000 | 0.00 % | — | — |
| 3912398500 | — | — | — |
| 3912398510 | 6.50 % | — | — |
| 3912398530 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912390000 | 4.2% | 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 3912.39?
Imports of Other 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 391239 cover?
This subheading covers "Other" cellulose ethers, not elsewhere specified or included within heading 3912. According to the World Customs Organization's Harmonized System Nomenclature, this includes various derivatives of cellulose that have undergone etherification, such as carboxymethyl cellulose, methyl cellulose, and hydroxyethyl cellulose, when they are not specifically classifiable under subheadings 3912.11, 3912.12, 3912.20, or 3912.31. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this residual classification for cellulose ethers not meeting the specific criteria of other subheadings within 3912.
What falls outside HS 391239?
The following products are excluded from HS 391239: cellulose acetates (heading 3912), nitrocellulose (heading 3912), and other cellulose esters (heading 3912). Also excluded are cellulose in its primary forms or shapes, such as regenerated cellulose (heading 3912) and cellulose in sheets, film, or foil, whether or not printed or backed (heading 3920). For instance, cellulose nitrate, commonly used in lacquers, is classified under 3912.20, not 391239.
What are common classification mistakes for HS 391239?
A common error is misclassifying cellulose ethers that have specific applications or forms which are explicitly covered by other subheadings within heading 3912 or other chapters. For example, cellulose acetate, a distinct cellulose ester, is classified under 3912.11 or 3912.12, not 391239. Importers may also incorrectly classify cellulose derivatives that are not ethers, or products where the cellulose ether is merely a minor component in a mixture, failing to adhere to General Rule of Interpretation (GRI) 1 and GRI 3.
How should importers classify products under HS 391239?
The correct procedure for classifying products under HS 391239 involves a thorough examination of the product's chemical composition and physical form. Importers and customs brokers must first determine if the product is a cellulose ether. If it is, they must then ascertain if it meets the specific criteria for any other subheading within heading 3912. If the product is a cellulose ether and does not fit any more specific description, then 391239 is the appropriate classification. Consulting the Explanatory Notes to the Harmonized System is crucial.
How is the duty calculated for products under HS 391239?
A shipment of 1,000 kilograms of carboxymethyl cellulose sodium, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value: 3.0% × $5,000 USD = $150.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3912390000.
Which trade agreements reduce duties for HS 391239?
Several free trade agreements may reduce the applicable duty rate for HS 391239, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for originating goods from certain developing countries. To claim preference under USMCA, a valid origin declaration is required, while GSP benefits typically necessitate a Form A certificate of origin.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 391239?
The Most Favored Nation (MFN) duty rate for HS code 391239, which covers 'Other' cellulose ethers, typically varies by importing country. For example, the U.S. Harmonized Tariff Schedule (USHTS) lists a 6.5% ad valorem duty rate for this classification. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate.
Are there preferential duty rates available for HS code 391239 under trade agreements?
Yes, preferential duty rates are often available for HS code 391239 depending on the origin of the goods and applicable trade agreements. For instance, under certain agreements, goods originating from countries like Australia (AU), Canada (CA), or Mexico (MX) might receive reduced or free entry. The USHTS provides a list of countries and their associated preferential rates, often indicated by symbols. Importers should verify the origin of their goods and consult the relevant trade agreement annexes for eligibility and specific rates, such as 'Free (A,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG)' which indicates duty-free entry for goods from these specific partner countries under certain conditions.
How is the import duty for HS code 391239 calculated, and can you provide an example?
The import duty for HS code 391239 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the imported goods. For example, if the MFN duty rate is 6.5% and you import 1,000 kilograms of cellulose ether valued at $5,000 USD, the duty calculation would be: $5,000 (value) × 6.5% (duty rate) = $325 USD. Some countries may also have specific duties based on weight or other units, so it's essential to check the tariff schedule for the applicable duty basis.
What documentation is typically required when importing goods classified under HS code 391239?
When importing goods under HS code 391239, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are being claimed. Depending on the specific cellulose ether and the importing country's regulations, additional certifications or permits related to chemical substances or safety standards might be necessary. Always consult the customs authority of the importing country for a comprehensive list.
What are the classification criteria to ensure goods are correctly classified under HS code 391239 'Other'?
HS code 391239 is a residual category for cellulose ethers not specifically listed under other headings within Chapter 39 of the Harmonized System. To ensure correct classification, importers must first determine if their product is a cellulose derivative (e.g., carboxymethyl cellulose, hydroxyethyl cellulose, methyl cellulose). If it is a cellulose ether and does not fall under more specific subheadings like 3912.10 (cellulose acetates) or 3912.20 (nitrocellulose), then 3912.39 is the appropriate classification. Reference to the Explanatory Notes of the Harmonized System and national tariff rulings (e.g., from the USITC or EU TARIC) is crucial for definitive classification, especially for novel or complex cellulose derivatives.