HS 392079 Of other cellulose derivatives
Quick Answer: Cellulose derivative products imported under HS 392079 enter the UK at rates up to 6.00%, the EU at rates up to 6.50%, and the US at rates up to 45% or duty-free for specific trade agreements. This classification covers plastic sheeting, film, and profile shapes derived from cellulose, excluding those made from cellulose acetate. Importers should be aware of the significant duty rate variations, particularly the high US tariff for non-preferential trade. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920790000 | — | — | — |
| 3920799000 | 6.00 % | — | — |
| 3920791000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920790000 | — | — | — |
| 3920791000 | 5.70 % | — | — |
| 3920799000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 392079 | — | — | — |
| 3920791000 | 6.2% | Free (17 programs) | ["kg"] |
| 3920790500 | 3.1% | Free (17 programs) | ["kg"] |
| 3920795000 | 3.7% | 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 3920.79?
Imports of Of other cellulose 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 392079 cover?
This subheading covers plates, sheets, film, foil, and strip of other cellulose derivatives, not elsewhere specified or included within Chapter 39. According to the World Customs Organization's Harmonized System Nomenclature, this includes materials derived from cellulose but not fitting into more specific subheadings like cellulose acetates or nitrocellulose. For instance, products made from cellulose ethers such as carboxymethylcellulose (CMC) or hydroxyethyl cellulose (HEC) in non-textile forms would typically fall here, provided they meet the criteria of being in sheets, plates, or similar flat forms, as per USITC HTSUS and EU TARIC interpretations.
What falls outside HS 392079?
The following products are excluded from HS 392079: finished articles made from these cellulose derivatives, such as bags, boxes, or printed films, which are classified according to their function or material. Also excluded are cellulose derivatives in powder, granule, or liquid form, unless they are specifically processed into plates, sheets, film, foil, or strip. For example, regenerated cellulose film (cellophane) is typically classified under HS 3920.10, and cellulose nitrates are classified under HS 3912.20, thus not falling under this "other" category.
What are common classification mistakes for HS 392079?
A common error is misclassifying products based on their end-use rather than their physical form and material composition. For instance, a flexible sheet of a cellulose derivative used for packaging might be incorrectly classified under a packaging heading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product is a sheet of a cellulose derivative not covered by more specific headings within 3920, it belongs here, regardless of its intended use.
How should importers classify products under HS 392079?
The correct procedure for classifying products under HS 392079 involves a thorough examination of the product's material composition and physical form. Importers and customs brokers must confirm that the product is a plate, sheet, film, foil, or strip made from a cellulose derivative not specifically listed in other subheadings of HS 3920. Consulting the official tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule (HTSUS) or the EU's TARIC database, and referencing the Explanatory Notes to the Harmonized System are crucial steps.
How is the duty calculated for products under HS 392079?
A shipment of 500 kilograms of cellulose ether film, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 3920799000, assuming no other preferential rates apply.
Which trade agreements reduce duties for HS 392079?
Several free trade agreements may reduce the applicable duty rate for HS 392079, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada or Mexico can enter the US duty-free. For example, a cellulose derivative film originating from Canada would benefit from a 0% duty rate. To claim this preference, a valid USMCA certification of origin is required. Other agreements, like the Generalized System of Preferences (GSP), may offer reduced rates for originating goods from certain developing countries.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392079, covering 'Other cellulose derivatives'?
The Most Favored Nation (MFN) duty rate for HS code 392079 can vary. For example, the United States applies a 6.5% ad valorem duty. The European Union's TARIC system may show different rates depending on the specific cellulose derivative and its origin. The UK Trade Tariff also lists specific rates. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your product. For instance, under the US tariff schedule, a shipment valued at $10,000 would incur a duty of $650 (6.5% of $10,000).
How is HS code 392079, 'Other cellulose derivatives,' defined, and what types of products fall under it?
HS code 392079 is a residual category within Chapter 39 of the Harmonized System, specifically for 'Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of other plastics, of other cellulose derivatives.' This means it covers products made from cellulose derivatives (like cellulose acetate, cellulose nitrate, regenerated cellulose, etc.) that do not fit into more specific subheadings within 3920. Examples include certain types of cellophane film not otherwise specified, cellulose acetate films for specific industrial uses, or other specialized cellulose-based sheets and plates.
What preferential duty rates are available for HS code 392079 under trade agreements, and how can importers benefit?
Many trade agreements offer preferential duty rates, often resulting in duty-free entry (0% ad valorem) for goods classified under HS 392079. For example, the US tariff schedule indicates 'Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' which corresponds to preferential treatment under various Free Trade Agreements (FTAs) such as those with Australia (AU), Chile (CL), South Korea (KR), and others. To benefit, importers must ensure their goods meet the rules of origin stipulated in the relevant FTA and possess the required proof of origin documentation, such as a Certificate of Origin or a declaration on the invoice, as specified by customs authorities.
What documentation is typically required when importing goods classified under HS code 392079?
Standard import documentation for HS code 392079 includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the specific cellulose derivative and the importing country's regulations, additional documentation may be required. This could include a Certificate of Origin to claim preferential duty rates, safety data sheets (SDS) if the material poses any hazards, or specific import permits if the product is subject to non-tariff controls. Importers and customs brokers should always verify the specific requirements with the customs authority of the destination country.
How is the ad valorem duty calculated for HS code 392079, and can you provide an example?
Ad valorem duty is calculated as a percentage of the declared customs value of the imported goods. The customs value is typically the transaction value, which includes the price paid or payable for the goods, plus certain other costs like shipping and insurance up to the point of importation. For example, if a shipment of cellulose derivative film classified under HS 392079 has a customs value of $5,000 and the applicable MFN duty rate is 6.5%, the import duty would be calculated as: $5,000 (Customs Value) × 0.065 (Duty Rate) = $325. This $325 would be the ad valorem duty payable.