HS Code for CA film

Cellulose Acetate (CA) film is classified under HS code 3920.73. This classification falls within Chapter 39, which covers plastics and articles thereof. Heading 3920 is dedicated to other plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. Within this heading, the subheadings are organized by the type of plastic material. Subheading 3920.73 is specific to cellulose acetate, a semi-synthetic polymer. To qualify for this code, the film must be "plain" in the sense that it lacks an adhesive backing and is not foamed (cellular). CA film is widely used for its optical clarity and is common in applications ranging from stationery to high-end packaging and optical displays.

Products Included

• Non-adhesive cellulose acetate sheets
• Transparent CA film for packaging
• Optical grade cellulose acetate foil
• Cellulose acetate film for graphic arts
• Unexposed photographic film base of cellulose acetate

Common Misclassification

CA film is often misclassified under HS code 3919.90 if it has a self-adhesive layer, as heading 3919 takes precedence for adhesive products. It is also frequently confused with 3920.71, which is for regenerated cellulose (cellophane). While both are cellulose-based, the chemical processing into an acetate form requires classification under 3920.73. Additionally, if the film is reinforced with a layer of another material like textile or metal, it must be classified under heading 3921 instead of 3920.

FAQ

What is the HS code for cellulose acetate film?

The HS code for non-cellular, non-reinforced cellulose acetate film is 3920.73.

How is CA film distinguished from cellophane in the HS system?

Cellophane is regenerated cellulose (HS 3920.71), while CA film is a chemical derivative (acetate) classified under HS 3920.73.