HTS tariff line · chapter 39
3912.90.00
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms: other
Analysis
HTS 3912.90.00 covers cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms: other under heading 3912 (cellulose and its chemical derivatives, not elsewhere specified or included, in primary…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 5.2%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Within this group the rate runs from 4.2% to 6.4%. Compared with 3912.31.00 (carboxymethylcellulose and its salts), which pays 6.4%, a misclassification either way moves the duty by 1.2 percentage points.
For statistics it divides in two: 3912.90.00.10 for α-Cellulose in granular, microcrystalline or powdered forms and 3912.90.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 34.5%, 6.6 times the general rate.
The general duty rate is 5.2% of the customs value, which is in the middle of the rates in chapter 39 (45th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $520 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring 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% |