HS Code for Cellulose nitrate

Cellulose nitrate, including collodions, is classified under HS code 3912.20. This classification is found within heading 3912, which encompasses cellulose and its chemical derivatives not elsewhere specified, provided they are in primary forms. According to Note 6 to Chapter 39, 'primary forms' include liquids, pastes, dispersions, solutions, blocks of irregular shape, lumps, powders, granules, and flakes. Cellulose nitrate is a chemical derivative formed by the nitration of cellulose fibers. It is a versatile material used in the production of plastics, lacquers, and even explosives. For customs purposes, the material must be in one of these bulk, unprocessed states to qualify for 3912.20. This subheading specifically includes various grades of nitrocellulose, such as those used for industrial coatings or plastic manufacturing. The inclusion of collodions—solutions of nitrocellulose in ether and alcohol—is also a specific feature of this code. The classification remains here as long as the material has not been further processed into finished articles or specific chemical preparations that would trigger classification in other chapters.

Products Included

• Nitrocellulose in granules or flakes
• Collodion solutions
• Cellulose nitrate gun cotton (primary form)
• Pyroxylin in bulk form
• Cellulose nitrate plasticized with camphor

Common Misclassification

Cellulose nitrate is frequently confused with HS code 3602.00, which covers prepared explosives. While nitrocellulose is an ingredient in explosives, it remains in 3912.20 unless it is specifically prepared as an explosive. Another common error is HS code 3208.20, which applies if the cellulose nitrate is dissolved in a volatile organic solvent where the solvent exceeds 50% of the weight of the solution, making it a lacquer or varnish.

FAQ

What is the HS code for Cellulose nitrate?

The HS code for cellulose nitrates, including collodions, in primary forms is 3912.20.

Is nitrocellulose for nail polish classified here?

If it is the raw nitrocellulose resin in primary form, it is 3912.20. If it is already mixed as a finished nail lacquer, it is classified under 3304.30.