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HS Code 3912.31 : Cellulose ethers, Carboxymethylcellulose and its salts

The 6-digit Harmonized System (HS) code for cellulose ethers, carboxymethylcellulose and its salts is 3912.31. Under the 2026 Georgia (Revenue Service), the representative MFN general duty rate is 0% [Georgia Revenue Service].

Chapter

Ch 39

Heading

3912

Subheading

3912.31

GE MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 39

Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

Heading 3912

3912

Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

Subheading .31

.31

Cellulose ethers, Carboxymethylcellulose and its salts

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Georgia (Georgia Revenue Service Tariff 2026)

3912.31

Representative General Duty

Verified July 2026 · Georgia Revenue Service

MODULE 5: GEORGIA IMPORT DUTY & 18% VAT BREAKDOWN

Base Customs Duty

MFN Rate [Georgia Revenue Service]

Import VAT / Tax Rate

18% VAT

Local Tax Rate

De Minimis Threshold

GEL 300

Customs Exemption Limit

Notice: Georgia customs entry, tariff classification, MFN duty rates, and 18% VAT are governed by Georgia Revenue Service. Always verify declarable lines with Georgia Revenue Service prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3912.31

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 3912.31.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

7.5% – 25% Additional Duty (China Origin)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Cellulose ethers, Carboxymethylcellulose and its salts

MODULE 11: Georgia Revenue Service Advance Ruling System

Legally binding advance tariff rulings issued by Georgia Revenue Service for HS 3912.31.

Query official Customs portal:

Search Official Customs Portal for 3912.31 →

Georgia Declarable Tariff Schedule (3912.31)

National line-level (8/10-digit) detail for Georgia (Revenue Service): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Georgia Revenue Service).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
3912.11	Subheading under Heading 3912	Compare Subheading 3912.11 →
3912.12	Subheading under Heading 3912	Compare Subheading 3912.12 →
3912.20	Subheading under Heading 3912	Compare Subheading 3912.20 →
3912.39	Subheading under Heading 3912	Compare Subheading 3912.39 →
3912.90	Subheading under Heading 3912	Compare Subheading 3912.90 →

Official Primary Sources & Authority References

USITC HTS Chapter 39 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Cellulose ethers, Carboxymethylcellulose and its salts.

CBP CROSS Ruling Database (3912.31) ↗

Binding customs classification precedents for Heading 3912.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Cellulose ethers, Carboxymethylcellulose and its salts?

Under WCO Harmonized System 2022 and United States (USITC HTS), Cellulose ethers, Carboxymethylcellulose and its salts is classified under HS 3912.31 (Heading 3912, Chapter 39). The representative GE MFN general duty rate is 0%.

How is HS 3912.31 distinguished within Heading 3912 (Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms)?

Heading 3912 covers Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. Subheading 3912.31 specifically isolates Cellulose ethers, Carboxymethylcellulose and its salts. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3912.

What are the primary candidate subheadings related to HS 3912.31?

Related subheadings under Heading 3912 include 3912.11, 3912.12, 3912.20, 3912.39, 3912.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Cellulose ethers, Carboxymethylcellulose and its salts?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 3912.31 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Cellulose ethers, Carboxymethylcellulose and its salts?

Commercial shipments of Cellulose ethers, Carboxymethylcellulose and its salts with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 3912.31?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 3912.31 in Georgia?

Commercial imports of Cellulose ethers, Carboxymethylcellulose and its salts under HS 3912.31 into Georgia are subject to 18% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Georgia?

The customs de minimis threshold for import shipments into Georgia is GEL 300. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Georgia?

Customs declarations, import duty assessments, and Georgia Revenue Service Advance Ruling System for HS 3912.31 are administered by Georgia Revenue Service.

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