HS 392071 Of cellulose or its chemical derivatives
Quick Answer: Cellulose films imported under HS 392071 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.2% ad valorem, with preferential rates available for certain trade partners. This classification covers films and sheets made of cellulose or its chemical derivatives, such as regenerated cellulose (cellophane) or cellulose acetate, that are not cellular or porous. These materials are commonly used in packaging, photographic film bases, and as transparent barriers. Importers should be aware of the varying Most Favored Nation (MFN) rates and potential free trade agreement benefits, as detailed by CustomTariffs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920710000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920710000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920710000 | 6.2% | 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 3920.71?
Imports of Of cellulose or its chemical derivatives 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 392071 cover?
This subheading covers plates, sheets, film, foil, and strip of plastics, specifically those derived from cellulose or its chemical derivatives, as per the World Customs Organization's Harmonized System Nomenclature. This includes materials like cellulose acetate, regenerated cellulose (cellophane), and other chemically modified cellulose products. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these materials, when in the specified forms and of a thickness not exceeding 0.75 mm, fall under this classification, excluding those with other working or processing.
What falls outside HS 392071?
The following products are excluded from HS 392071: plastics in other forms such as tubes, rods, or profiles; products of cellulose not chemically modified (which would typically fall under Chapter 44); and finished articles manufactured from these plastic sheets or films. For instance, printed cellophane bags for packaging or cellulose acetate spectacle frames would be classified under different headings based on their specific function or further processing, rather than as raw materials under this subheading.
What are common classification mistakes for HS 392071?
A common error is misinterpreting the "chemical derivatives" aspect of cellulose. Importers may incorrectly classify natural cellulose fibers or products that have undergone only physical modification, rather than chemical transformation, under this subheading. Furthermore, confusion can arise with other plastic materials that might appear similar but are not derived from cellulose. 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 392071?
The correct procedure for classifying products under HS 392071 involves a thorough examination of the material's composition and form. Importers and customs brokers must verify that the plastic is indeed derived from cellulose or its chemical derivatives and that it is presented as plates, sheets, film, foil, or strip, with a thickness not exceeding 0.75 mm. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing relevant explanatory notes is essential for accurate classification.
How is the duty calculated for products under HS 392071?
A roll of cellulose acetate film, measuring 100 square meters and declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 0.05 = $25.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 392071.00.00.
Which trade agreements reduce duties for HS 392071?
Several free trade agreements may reduce the applicable duty rate for HS 392071, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible products from developing countries. For USMCA, a self-certified origin statement is typically required. For GSP, a Form A certificate of origin is often necessary, depending on the importing country's specific requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3920.71?
The Most Favored Nation (MFN) duty rate for HS code 3920.71, which covers plates, sheets, film, foil, and strip of regenerated cellulose, can vary. For example, the U.S. tariff rate is 6.00% ad valorem. However, preferential rates are available under various trade agreements. For instance, goods originating from countries like Australia (AU), Canada (CA), South Korea (KR), and Singapore (SG) may enter duty-free (Free). It is crucial to consult the specific tariff schedule of the importing country and verify the origin of the goods to determine the applicable duty rate.
How is the import duty for HS 3920.71 calculated, and can you provide an example?
The import duty for HS 3920.71 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if a shipment of regenerated cellulose film valued at $10,000 is imported into the U.S. and is subject to the MFN duty rate of 6.00%, the calculated duty would be $10,000 (value) × 0.06 (duty rate) = $600. Always ensure that the customs value is determined according to the importing country's valuation rules.
What are the key classification criteria for goods falling under HS code 3920.71?
HS code 3920.71 specifically covers plates, sheets, film, foil, and strip of regenerated cellulose. The primary classification criterion is the material composition: the product must be derived from cellulose that has undergone a chemical process to regenerate it into a usable form. This distinguishes it from other plastic materials. The physical form (plate, sheet, film, foil, strip) is also critical. Products must not be further worked than as described in the heading.
What documentation is typically required for importing goods classified under HS 3920.71?
Standard import documentation for HS 3920.71 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, for preferential duty rates, a Certificate of Origin (COO) is usually required, demonstrating that the goods meet the rules of origin for the specific trade agreement. Depending on the importing country and the specific product, additional certifications related to safety or environmental standards might be necessary.
Which major trade agreements offer preferential duty rates for HS 3920.71, and what is the general impact?
Several trade agreements provide preferential duty rates for goods classified under HS 3920.71. For instance, the United States has agreements with countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) that often grant duty-free entry for qualifying goods. The impact of these agreements is significant, as importers can achieve substantial cost savings by eliminating or reducing import duties. To benefit, importers must ensure the goods meet the relevant Rules of Origin and possess the required proof of origin, typically a Certificate of Origin.