Product classification
HS code for CA film: 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.
Classification of CA film under HS 3920.73
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.
- Covers
- 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
- Also under 3920.73
- Eastman Tenite
- Celanese Clarifoil
- Fujifilm (film base)
- Rayonier Advanced Materials (specialty cellulose)
- Acetate Eyewear frames
Codes often confused with 3920.73
Common mistake. 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.
Top exporters and importers of HS 392073 (the code used for CA film), 2025
In 2025, the largest exporter of HS 392073 (the code used for CA film) 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.
Figures cover everything classified under HS 392073, not only CA film.
Top exporters 2025 · share of world exports
- 1 Japan $499M 60% of world exports
- 2 South Korea $90M 11% of world exports
- 3 China $82M 9.9% of world exports
World total: $828M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $547M 49% of world imports
- 2 South Korea $266M 24% of world imports
- 3 Taiwan* ~$122M 11% of world imports · partner records ↗
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 CA film
Brazil splits HS 3920.73 into 2 NCM codes. Pick the one that matches your product:
- 3920.73.10Cellulose acetate sheets and film, max 0.75 mm
- 3920.73.90Cellulose acetate sheets, over 0.75 mm thick
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about CA film
What is the HS code for CA film?
The HS code for CA film is 392073 (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).
How do I classify CA film for customs?
CA film is classified under HS code 392073 — 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 is a 6-digit subheading level code.
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.
Which countries are the top exporters of CA film (HS 392073)?
In 2025, the top exporters of HS 392073 (the code used for CA film) 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 CA film (HS 392073)?
In 2025, the top importers of HS 392073 (the code used for CA film) 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.
Is the HS code for CA film the same in all countries?
The base HS code 392073 for CA film 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 CA film in Brazil?
Brazil splits HS 392073 into 2 NCM codes, so the right one for CA film depends on the product's details: 3920.73.10 (Cellulose acetate sheets and film, max 0.75 mm), 3920.73.90 (Cellulose acetate sheets, over 0.75 mm thick).