HS code · 6-digit subheading

HS Code 3920.73 – Plastics; plates, sheets, film, foil and strip (not self-adhesive), of cellulose acetate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

HS code 3920.73 is the 6-digit subheading for plastics, plates, sheets, film, foil and strip (not self-adhesive), of cellulose acetate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. It is used for cellulose acetate film, biodegradable packaging film, optical film for displays, photographic film base and blister packaging material.

What HS 3920.73 covers

This HS code covers non-cellular sheets, films, and strips made from cellulose acetate, which are not self-adhesive, reinforced, laminated, or combined with other materials. Cellulose acetate is a bio-based plastic known for its transparency, gloss, and biodegradability, making it a preferred material in various specialized applications. In international trade, these materials are primarily imported by manufacturers in the packaging, optical, and textile industries. Exporters are typically chemical companies and plastic converters, often located in regions with strong chemical manufacturing bases. Key trade drivers include the increasing demand for sustainable packaging solutions, the electronics sector's need for optical films, and the fashion industry's use in eyewear and apparel components. Understanding the specific grade and thickness is crucial for accurate classification and trade compliance.

Covers
  • Cellulose acetate film
  • Biodegradable packaging film
  • Optical film for displays
  • Photographic film base
  • Blister packaging material
  • Spectacle frame sheets
  • Textile fiber precursor film
Examples
  • Eastman Tenite
  • Celanese Clarifoil
  • Fujifilm (film base)
  • Rayonier Advanced Materials (specialty cellulose)
  • Acetate Eyewear frames

Codes often confused with 3920.73

Common mistake. This code can be confused with 392079 (other cellulose derivatives) if the specific derivative isn't cellulose acetate, or 392062 (polycarbonates) for optical applications due to similar transparency.

3920.79Plastics; plates, sheets, film, foil and strip (not self-adhesive), of cellulose derivatives n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.62Plastics; plates, sheets, film, foil and strip (not self-adhesive), of poly(ethylene terephthalate), non-cellular and not reinforced, laminated, supported or similarly combined with other materials

Top exporters and importers of HS code 392073, 2025

In 2025, the largest exporter of HS code 392073 in UN Comtrade data was Japan, with 60% of world exports; the largest importer in UN Comtrade data was China, with 49% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 Japan $499M
  2. 2 South Korea $90M
  3. 3 China $82M

World total: $828M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $547M
  2. 2 South Korea $266M
  3. 3 Taiwan* ~$122M

World total: $1.1B 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 codes for 3920.73 2

Brazil splits HS 3920.73 into 2 NCM codes, Mercosur's 8-digit tariff lines.

  1. 3920.73.10 Cellulose acetate sheets and film, max 0.75 mmDe espessura inferior ou igual a 0,75 mm
  2. 3920.73.90 Cellulose acetate sheets, over 0.75 mm thickOutras

All Brazil NCM codes in heading 39.20 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

Questions about HS 3920.73

What is HS code 392073?

HS code 392073 is a 6-digit subheading in the Harmonized System that covers: Plastics; plates, sheets, film, foil and strip (not self-adhesive), of cellulose acetate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. This HS code covers non-cellular sheets, films, and strips made from cellulose acetate, which are not self-adhesive, reinforced, laminated, or combined with other materials. Cellulose acetate is a bio-based plastic known for its transparency, gloss, and biodegradability, making it a preferred material in various specialized applications. In international trade, these materials are primarily imported by manufacturers in the packaging, optical, and textile industries. Exporters are typically chemical companies and plastic converters, often located in regions with strong chemical manufacturing bases. Key trade drivers include the increasing demand for sustainable packaging solutions, the electronics sector's need for optical films, and the fashion industry's use in eyewear and apparel components. Understanding the specific grade and thickness is crucial for accurate classification and trade compliance.

What products fall under HS code 392073?

Cellulose acetate film, Biodegradable packaging film, Optical film for displays, Photographic film base, Blister packaging material, Spectacle frame sheets, Textile fiber precursor film

What are common misclassifications for HS code 392073?

This code can be confused with 392079 (other cellulose derivatives) if the specific derivative isn't cellulose acetate, or 392062 (polycarbonates) for optical applications due to similar transparency.

Which countries are the top exporters of goods under HS code 392073?

In 2025, the top exporters of HS code 392073 in UN Comtrade data were Japan ($499M, 60% of world exports), South Korea ($90M) and China ($82M). World exports came to about $828M, 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 goods under HS code 392073?

In 2025, the top importers of HS code 392073 in UN Comtrade data were China ($547M, 49% of world imports), South Korea ($266M) and Taiwan (about $122M). World imports came to about $1.1B, 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.

How is HS code 392073 structured?

HS code 392073 is a 6-digit subheading under the Harmonized System. The first 2 digits (39) identify the chapter, digits 3-4 (20) identify the heading, and digits 5-6 (73) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 392073?

Brazil splits HS code 392073 into 2 NCM codes: 3920.73.10 (Cellulose acetate sheets and film, max 0.75 mm), 3920.73.90 (Cellulose acetate sheets, over 0.75 mm thick). The first 6 digits of each match the HS code.