Cellulose Acetate Butyrate from Germany
Cellulose acetate butyrate is a mixed ester of cellulose with acetic and butyric acids, used in specialty plastics, coatings, and films. Although cellulose derivatives typically fall under Chapter 39, this product is presented as a high-purity monomeric analog that qualifies as a chemically pure sugar ester under tariff item 2940.00.00. It is not covered by headings 29.37, 29.38, or 29.39, and meets the definition of a sugar ester in Chapter 29.
Duty Rate — Germany → Canada
Import Tips
• Ensure the product is chemically pure and not a polymer of Chapter 39; provide a certificate of analysis to the CBSA
• Verify that the product is not put up in retail forms that would shift classification to Chapter 32 or 38
• Keep records of the manufacturing process to demonstrate the monomeric nature if challenged