Product classification
HS code for Cellulose acetate: 3912.12
Cellulose acetates, plasticised, in primary forms.
Classification of cellulose acetate under HS 3912.12
Cellulose acetate in plasticized primary forms is classified under HS code 3912.12. This classification falls under Chapter 39 of the Harmonized System, which encompasses plastics and articles thereof. Heading 3912 is reserved for cellulose and its chemical derivatives, not elsewhere specified or included. Cellulose acetate is one of the most significant organic esters of cellulose. The subheading 3912.12 specifically targets the "plasticized" variety. Plasticization involves the addition of substances (plasticizers) to the polymer to increase its flexibility, transparency, and ease of processing during molding or extrusion. Furthermore, the product must be in "primary forms," which according to Note 6 to Chapter 39, includes liquids and pastes (including dispersions and solutions) and blocks of irregular shape, lumps, powders, granules, flakes, and similar bulk forms. If the material has been converted into a finished shape like a sheet or a rod, it would move to headings 3916 through 3921. This code is essential for manufacturers importing raw plastic resins for industrial use.
- Covers
- Plasticized cellulose acetate granules
- Cellulose acetate molding powders
- Plasticized cellulose acetate flakes
- Cellulose acetate pellets for extrusion
- Liquid cellulose acetate dispersions (plasticized)
- Also under 3912.12
- Mazzucchelli 1849 Cellulose Acetate (for eyewear)
- Eastman Tenite Cellulose Acetate
- Daicel Plasticised Cellulose Acetate
Codes often confused with 3912.12
Common mistake. The most frequent misclassification is with HS code 3912.11, which is for non-plasticized cellulose acetate. The presence of plasticizing agents is the technical dividing line between these two codes. Another common error is classifying these primary forms under 3920.73, which is for finished cellulose acetate film. Primary forms (granules/powders) must stay in 3912, while worked sheets and films move to 3920. Additionally, cellulose acetate butyrate or propionate should be classified under 3912.90 rather than 3912.12.
Top exporters and importers of HS 391212 (the code used for cellulose acetate), 2025
In 2025, the largest exporter of HS 391212 (the code used for cellulose acetate) in UN Comtrade data was the United States, with 46% of world exports; the largest importer in UN Comtrade data was Spain, with 11% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 391212, not only cellulose acetate.
Top exporters 2025 · share of world exports
- 1 United States $12M 46% of world exports
- 2 Italy $3.5M 14% of world exports
- 3 Japan $2.7M 11% of world exports
World total: $26M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Spain $3.0M 11% of world imports
- 2 China $2.3M 8.0% of world imports
- 3 Taiwan* ~$2.1M 7.4% of world imports · partner records ↗
World total: $29M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. UN Comtrade records Taiwan as "Other Asia, not elsewhere specified". Saudi Arabia's exports under that code are left out: they are far too large to be trade with Taiwan, so mostly undisclosed partners. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for cellulose acetate
Brazil classifies cellulose acetate under NCM 3912.12.00: HS 3912.12 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about cellulose acetate
What is the HS code for Cellulose acetate?
The HS code for Cellulose acetate is 391212 (Cellulose acetates; plasticised, in primary forms).
How do I classify Cellulose acetate for customs?
Cellulose acetate is classified under HS code 391212 — Cellulose acetates; plasticised, in primary forms. This is a 6-digit subheading level code.
What is the HS code for plasticized cellulose acetate?
The HS code for plasticized cellulose acetate in primary forms is 3912.12.
What defines a "primary form" in this context?
Primary forms include bulk materials like granules, powders, pellets, flakes, and liquids used as raw materials for manufacturing.
Which countries are the top exporters of cellulose acetate (HS 391212)?
In 2025, the top exporters of HS 391212 (the code used for cellulose acetate) in UN Comtrade data were the United States ($12M, 46% of world exports), Italy ($3.5M) and Japan ($2.7M). World exports came to about $26M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of cellulose acetate (HS 391212)?
In 2025, the top importers of HS 391212 (the code used for cellulose acetate) in UN Comtrade data were Spain ($3.0M, 11% of world imports), China ($2.3M) and Taiwan (about $2.1M). World imports came to about $29M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Cellulose acetate the same in all countries?
The base HS code 391212 for Cellulose acetate is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for cellulose acetate in Brazil?
In Brazil, cellulose acetate (HS 391212) is classified under NCM 3912.12.00.