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

41.2%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)

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