HS 392114 Of regenerated cellulose
Quick Answer: Plates, sheets, film, foil, and strip of regenerated cellulose, not reinforced, laminated, supported or similarly combined with other materials, imported under HS 392114 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.5% under the MFN rate, with certain preferential trade agreements offering duty-free entry. This classification specifically covers materials derived from cellulose that have been chemically processed and reformed into a solid state, commonly known as cellophane or similar transparent films. Importers should be aware of the varying tariff rates across major markets. CustomTariffs aggregates this data to assist in compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921140020 | 6.00 % | — | — |
| 3921140000 | 6.00 % | — | — |
| 3921140080 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921140020 | 6.50 % | — | — |
| 3921140080 | 6.50 % | — | — |
| 3921140000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921140000 | 6.5% | 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 3921.14?
Imports of Of regenerated cellulose 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 392114 cover?
This subheading covers plates, sheets, film, foil, and strip of regenerated cellulose, which are materials derived from cellulose but chemically altered to form a new substance. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes products like cellophane and other regenerated cellulose films and sheets, provided they are not further worked or shaped beyond the specified forms. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, emphasizing the material's origin and form.
What falls outside HS 392114?
The following products are excluded from HS 392114: regenerated cellulose in other forms, such as fibers or powders, and products made from other plastics or materials. For instance, films or sheets made from petroleum-based plastics (like polyethylene or PVC) would be classified under different headings within Chapter 39. Also, regenerated cellulose that has undergone significant further processing, such as printing or coating for specific applications beyond simple film or sheet form, may be classified elsewhere, depending on the nature of the further working.
What are common classification mistakes for HS 392114?
A common error is misclassifying products based solely on appearance without verifying the base material. For example, a clear, flexible film that resembles cellophane but is actually made from polyvinyl alcohol might be incorrectly classified under 392114. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers must confirm the material composition of regenerated cellulose, not just its sheet or film form.
How should importers classify products under HS 392114?
The correct procedure for classifying products under HS 392114 involves a thorough review of product specifications and material composition. Importers and customs brokers must first identify the base material as regenerated cellulose. Then, they should confirm the product is in the form of plates, sheets, film, foil, or strip. Consulting official tariff databases like the USITC HTS or the EU TARIC, and if necessary, obtaining a binding ruling from customs authorities, ensures accurate classification.
How is the duty calculated for products under HS 392114?
A roll of cellophane film weighing 50 kg, declared at a customs value of $1,000 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value ($1,000 USD × 0.035 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 3921.14.0000.
Which trade agreements reduce duties for HS 392114?
Several free trade agreements may reduce the applicable duty rate for HS 392114, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for originating goods from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the origin country and the specific jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 392114, specifically for "other plates, sheets, film, foil and strip, of plastics and of regenerated cellulose"?
The Most Favored Nation (MFN) duty rate for HS code 392114 is typically 6.00% ad valorem. However, preferential duty rates are available for imports from countries with trade agreements with the United States. For example, imports from Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may be eligible for a Free (0%) duty rate under specific trade agreements. It is crucial to verify the specific country of origin and the applicable trade agreement to determine the correct duty rate. Always consult the latest USITC Harmonized Tariff Schedule for the most current rates.
How is the import duty for HS code 392114 calculated, and can you provide an example?
The import duty for HS code 392114 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 6.00% and you import goods with a declared customs value of $10,000, the duty would be calculated as: $10,000 (Customs Value) × 0.06 (Duty Rate) = $600 (Import Duty). If the goods are subject to a specific duty (e.g., per unit), the calculation would be rate per unit × quantity. Always ensure your customs value is correctly determined according to Section 402 of the Tariff Act of 1930, as amended.
What are the key classification criteria for goods to be classified under HS code 392114?
To be classified under HS code 392114, the goods must be 'plates, sheets, film, foil and strip' made from 'regenerated cellulose'. Regenerated cellulose is a material produced by chemically treating natural cellulose (like wood pulp or cotton linters) to form a soluble derivative, which is then reformed into a solid material. Examples include cellophane film and certain types of rayon sheets. The form factor (plate, sheet, film, foil, strip) is also critical. If the material is not regenerated cellulose or if it is in a different form (e.g., tubes, rods, profiles), it would fall under a different HS code.
What documentation is typically required when importing goods classified under HS code 392114?
When importing goods under HS code 392114, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Depending on the specific product and its end-use, other certifications or declarations related to safety, environmental compliance, or material composition might be requested by U.S. Customs and Border Protection (CBP). Importers should consult CBP regulations and their customs broker for any specific requirements.
Which common trade agreements offer preferential duty rates for HS code 392114, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 392114. Based on the provided sample rates, agreements with Australia (AU), Chile (CL), Colombia (CO), South Korea (KR), and Singapore (SG) appear to offer Free (0%) duty rates. To verify eligibility, importers must ensure the goods meet the rules of origin stipulated in the specific trade agreement. This typically involves obtaining a certificate of origin from the exporter that attests to the origin of the goods. The USITC Harmonized Tariff Schedule provides details on preferential rates and the associated trade agreements. It is also advisable to consult the text of the relevant trade agreement for precise origin criteria.