HS 391290 Other
Quick Answer: Cellulose ethers and other chemically modified cellulose, not elsewhere specified, imported under HS 391290 enter the UK at rates up to 6.00%, the EU at rates up to 6.50%, and the US at rates up to 34.5% or duty-free for certain trade agreements. This residual category captures cellulose derivatives that do not fit into more specific HS classifications within Chapter 39, such as cellulose acetates or nitrates. Importers should carefully verify the specific chemical modification and intended use to ensure correct classification, as the "Other" designation can lead to varied duty rates across jurisdictions. CustomTariffs aggregates this data, highlighting the importance of precise product descriptions for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912901000 | — | — | — |
| 3912901090 | 0.00 % | — | — |
| 3912900000 | — | — | — |
| 3912901020 | 6.00 % | — | — |
| 3912909000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3912901020 | 6.40 % | — | — |
| 3912909000 | 6.50 % | — | — |
| 3912900000 | — | — | — |
| 3912901000 | — | — | — |
| 3912901090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 39129000 | 5.2% | Free (18 programs) | — |
| 3912900090 | — | — | ["kg"] |
| 3912900010 | — | — | ["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 3912.90?
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 391290 cover?
This subheading covers "Other" cellulose ethers and cellulose esters, chemically modified, not elsewhere specified or included within heading 3912. According to the WCO Harmonized System Nomenclature, this includes derivatives of cellulose that have undergone chemical modification, such as etherification or esterification, but do not fit into the more specific categories of cellulose acetates, cellulose nitrates, or other specified cellulose ethers and esters. For example, products like carboxymethyl cellulose sodium, when not specifically classified elsewhere, would fall under this residual category, provided they meet the criteria of being chemically modified cellulose.
What falls outside HS 391290?
The following products are excluded from HS 391290: cellulose in its natural form, cellulose derivatives that are specifically classified under other subheadings of heading 3912 (such as cellulose acetates or cellulose nitrates), and chemically modified cellulose that is not an ether or ester. For instance, regenerated cellulose (like cellophane) is typically classified under heading 3923 or 3926 depending on its form and use, and cellulose pulp, even if chemically treated for papermaking, is generally not considered a cellulose ether or ester for this heading. Products like cellulose xanthate used in rayon production are also distinct.
What are common classification mistakes for HS 391290?
A common error is misclassifying chemically modified cellulose products that have specific applications or forms. For example, cellulose derivatives used as pharmaceutical excipients or food additives might be subject to specific national provisions or fall under different headings based on their primary function, rather than solely on their chemical nature. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure correct classification, avoiding the placement of products with distinct end-uses into this residual "Other" category.
How should importers classify products under HS 391290?
The correct procedure for classifying products under HS 391290 involves a thorough analysis of the product's chemical composition and its specific form. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database. This requires identifying whether the product is indeed a chemically modified cellulose ether or ester and confirming that it is not specifically provided for in any preceding subheadings of heading 3912 or other headings within Chapter 39.
How is the duty calculated for products under HS 391290?
A shipment of 1,000 kilograms of carboxymethyl cellulose sodium, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 3912.90.90, which covers other cellulose ethers and esters.
Which trade agreements reduce duties for HS 391290?
Several free trade agreements may reduce the applicable duty rate for HS 391290, including the United States-Mexico-Canada Agreement (USMCA), which can provide a rate of Free for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) also offers preferential rates, often Free, for eligible goods from developing countries, such as India. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and agreement terms.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 391290, 'Other' under Chapter 39?
HS code 391290, designated for 'Other' cellulose ethers, typically faces a range of duty rates depending on the importing country's tariff schedule. For instance, the U.S. Most Favored Nation (MFN) rate is often 6.5% ad valorem. The EU's TARIC system may show different rates, and the UK Trade Tariff also applies its specific rates. It is crucial to consult the specific tariff schedule of the destination country for the exact duty applicable at the time of import. Some preferential trade agreements may offer reduced or free entry; for example, rates can range from 0.00% under certain agreements (like with Australia (AU), South Korea (KR), Singapore (SG)) to as high as 34.5% in other scenarios.
How is the import duty for HS code 391290 calculated, and can you provide an example?
Import duty for HS code 391290 is generally calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of cellulose ethers classified under 391290 has a customs value of $10,000 USD and the applicable MFN duty rate is 6.5%, the import duty would be $10,000 USD * 0.065 = $650 USD. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties. Always verify the duty calculation basis with the destination country's customs authority.
What specific criteria determine if a cellulose ether falls under HS code 391290 ('Other')?
HS code 391290 is a residual category for cellulose ethers not specifically listed under other subheadings within heading 3912. Heading 3912 covers cellulose and its chemical derivatives, such as cellulose acetates and other cellulose ethers. If a cellulose ether does not meet the descriptions for cellulose acetates (3912.10), cellulose nitrates (3912.20), or other specific cellulose ethers like carboxymethylcellulose and its salts (3912.31), or ethers of cellulose like ethyl cellulose (3912.39), it would likely be classified as 'Other' under 3912.90. Classification relies on the chemical identity and properties of the substance, often requiring a detailed product description or chemical analysis.
What documentation is typically required for importing goods classified under HS code 391290?
Standard import documentation for HS code 391290 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a detailed product description or specification sheet outlining the chemical nature of the cellulose ether is often required by customs to verify classification. Depending on the importing country and the specific product, a Certificate of Origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be aware of any specific import licenses, permits, or health and safety certifications mandated by the destination country's regulatory agencies.
Which major trade agreements might offer preferential duty rates for HS code 391290, and how can importers benefit?
Several trade agreements can impact duty rates for HS code 391290. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral agreements the EU or UK have with third countries, may provide reduced or zero duty rates. To benefit, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement. This typically requires a valid Certificate of Origin issued by the exporter and proof that the goods are originating from the partner country. Consulting the specific text of the trade agreement and the customs regulations of the importing country is essential for claiming these benefits.