Cellulose Acetate Window Film from China
Ultra-thin cellulose acetate film (0.04 mm thick) used as transparent windows in envelopes and packaging. Classified under HTS 3920.79.10.00 as 'other' nonreinforced film of cellulose derivatives not over 0.076 mm. Meets polymer classification rules for cellulose acetate as a chemical derivative.
Duty Rate — China → United States
43.7%
Rate breakdown
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include FTIR spectroscopy reports proving cellulose acetate composition to comply with subheading note (a)(1); watch for lamination which shifts to 3920.92
• Declare exact thickness on entry docs; pitfall is classifying thicker films incorrectly