HS 392073 Of cellulose acetate
Quick Answer: Cellulose acetate sheets, film, plate, and strip enter the UK at 6.00%, the EU at 6.30%, and the US at 2.9% (MFN). This HS code specifically covers non-cellular forms of cellulose acetate, excluding those made from regenerated cellulose. Importers should be aware of potential preferential duty rates in the US for certain trading partners. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure accurate duty payments and compliance. Exporters should verify specific product characteristics against the detailed tariff descriptions in each destination country.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920738000 | 6.00 % | — | — |
| 3920730000 | — | — | — |
| 3920731000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920730000 | — | — | — |
| 3920738000 | 6.50 % | — | — |
| 3920731000 | 6.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920730000 | 2.9% | 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 3920.73?
Imports of Of cellulose acetate 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 392073 cover?
This subheading covers plates, sheets, film, foil, and strip of plastics, specifically of cellulose acetate, which are non-cellular and not reinforced, laminated, or similarly processed. According to the World Customs Organization's Harmonized System Nomenclature, this category includes materials like cellulose acetate film used for photographic purposes or as packaging material, provided they meet the specified physical characteristics and are derived from cellulose acetate. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further detail these exclusions and inclusions based on the primary material composition and form.
What falls outside HS 392073?
The following products are excluded from HS 392073: cellulose acetate in forms other than plates, sheets, film, foil, or strip; cellulose acetate that is cellular, reinforced, laminated, or otherwise processed beyond simple sheeting; and products where cellulose acetate is not the principal constituent. For instance, finished articles made from cellulose acetate, such as spectacle frames or certain types of textiles, would be classified under different headings. Similarly, cellulose acetate compounds or resins not yet formed into sheets or films are not covered by this subheading.
What are common classification mistakes for HS 392073?
A common error is misclassifying composite materials or articles that have undergone further processing. For example, if a cellulose acetate film is coated with a metal layer or laminated with another plastic, it may no longer fall under this subheading and could be classified under a more specific heading for laminated or coated plastics, as per General Rule of Interpretation (GRI) 3. Importers may also incorrectly classify cellulose acetate fibers or powders under this heading, which belong to different HS chapters or headings based on their form and intended use.
How should importers classify products under HS 392073?
The correct procedure for classifying products under HS 392073 involves a detailed examination of the product's material composition and physical form. Importers and customs brokers must confirm that the product is indeed made of cellulose acetate and is presented as plates, sheets, film, foil, or strip, without being cellular, reinforced, or laminated. Consulting the official HS Explanatory Notes and cross-referencing with the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate classification.
How is the duty calculated for products under HS 392073?
A roll of cellulose acetate film weighing 100 kilograms and declared at a customs value of $500 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00), as published in the USITC Harmonized Tariff Schedule for HS code 392073.9000 (other). Note that specific product types within this subheading might have different rates or be subject to additional duties.
Which trade agreements reduce duties for HS 392073?
Several free trade agreements may reduce the applicable duty rate for HS 392073, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the invoice or commercial document is typically required, specifying the origin of the goods. Other agreements might offer reduced rates for specific developing countries under the Generalized System of Preferences (GSP), requiring a GSP Form A certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392073 (Plates, sheets, film, foil and strip, of plastics, of polymers of cellulose acetate)?
The Most Favored Nation (MFN) duty rate for HS code 392073 can vary. For example, the USITC schedule shows a rate of 6.5% ad valorem. However, preferential rates under trade agreements can significantly reduce or eliminate duties. For instance, under the US-Australia Free Trade Agreement, the rate is Free (A). It is crucial to consult the specific tariff schedule of the importing country and any applicable trade agreements for the exact rate.
How is the import duty for HS 392073 calculated, and can you provide an example?
The duty is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.5% and you import 1,000 kilograms of cellulose acetate sheets valued at $5,000 USD, the duty would be calculated as follows: Duty = 6.5% of $5,000 = 0.065 * $5,000 = $325 USD. If the duty were based on a specific rate (e.g., per kilogram), the calculation would be rate per unit × quantity. Always verify the basis of duty calculation (ad valorem, specific, or compound) with the importing country's customs authority.
What documentation is typically required when importing goods classified under HS 392073?
Standard import documentation for HS 392073 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin if claiming preferential duty rates under a trade agreement. Depending on the importing country and the specific product, additional certifications regarding material composition, safety standards, or environmental compliance may be necessary. Always check the importing country's specific requirements.
Which major trade agreements commonly offer reduced or free duty rates for HS code 392073?
Several trade agreements can impact duties for HS code 392073. For example, agreements like the US-Australia Free Trade Agreement (AU), US-Bahrain Free Trade Agreement (BH), US-Chile Free Trade Agreement (CL), US-Israel Free Trade Agreement (IL), US-Jordan Free Trade Agreement (JO), US-Korea Free Trade Agreement (KR), US-Morocco Free Trade Agreement (MA), US-Oman Free Trade Agreement (OM), US-Panama Trade Promotion Agreement (PA), US-Peru Trade Promotion Agreement (PE), and US-Singapore Free Trade Agreement (SG) often provide preferential duty treatment, frequently resulting in a 'Free' rate for qualifying goods. The specific requirements for origin and documentation must be met to benefit from these agreements.
What are the key criteria for classifying goods under HS 392073, specifically 'Of cellulose acetate'?
HS code 392073 falls under Chapter 39 of the Harmonized System, which covers plastics and articles thereof. The primary criterion for this subheading is that the goods must be plates, sheets, film, foil, or strip, and they must be made from polymers of cellulose acetate. This includes materials where cellulose acetate is the principal component by weight or value. It's important to distinguish this from other cellulose derivatives or plastics. The physical form (plate, sheet, film, etc.) is also a determining factor. Consult the Explanatory Notes to the Harmonized System for detailed guidance.