Cellophane Cellular Cushioning Sheets from Japan
Foamed regenerated cellulose sheets for protective cushioning in shipping boxes. HTS 3921.14.00.00 due to cellular plastic composition from regenerated cellulose.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Bulk roll imports prevent reclassification as retail packaging
• Polymer content testing essential per Chapter 39 notes