HTS heading · chapter 39
3912
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
Analysis
Heading 3912 of the Harmonized Tariff Schedule covers cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. It divides into 6 six-digit subheadings and 6 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
None of its 6 lines is duty-free at the general rate. Rates run from 4.2% to 6.4% with a median of 5.4%, so the line you choose sets the duty.
The largest subheadings are 3912.11 (unnamed, 1 line), 3912.12 (unnamed, 1 line), 3912.20 (unnamed, 1 line) and 3912.31 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by All Other Basic Organic Chemical Manufacturing (325199), Plastics Material and Resin Manufacturing (325211) and Synthetic Rubber Manufacturing (325212). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 5.4% sits at the 57th percentile of the headings in chapter 39.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3912.11.00 | Cellulose acetates: nonplasticized | 5.6% |
| 3912.12.00 | Cellulose acetates: plasticized | 5.6% |
| 3912.20.00 | Cellulose nitrates (including collodions) | 5.2% |
| 3912.31.00 | Carboxymethylcellulose and its salts | 6.4% |
| 3912.39.00 | Cellulose ethers: other | 4.2% |
| 3912.90.00 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms: other | 5.2% |