HS Code for Cellulose acetate film

The classification of cellulose acetate film under HS code 3920.73 is governed by the General Rules for the Interpretation (GRI) of the Harmonized System. Specifically, GRI 1 dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Chapter 39 covers plastics and articles thereof, and heading 3920 specifically addresses plates, sheets, film, foil, and strip that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. Within this heading, subheading 3920.73 is reserved for products made of cellulose acetate. The classification relies on the fact that the film is "worked" only on the surface or cut into rectangles or squares but not further processed into a finished article. If the film were reinforced with a textile backing or had a cellular (foamed) structure, it would move to heading 3921. Furthermore, the absence of self-adhesive properties is a prerequisite for 3920; otherwise, it would fall under 3919. This code is essential for importers to ensure correct duty application and compliance with environmental regulations regarding plastic polymers.

Products Included

• Transparent cellulose acetate sheets used in high-end packaging and window cartons.
• Non-sensitized photographic film base used as a substrate for imaging.
• Polarizing film layers used in the manufacture of optical displays and sunglasses.
• Safety film used for industrial face shields and protective eyewear components.
• Decorative acetate foils used in the stationery and bookbinding industries.
• Semi-rigid acetate sheets used for index tabs and office supplies.

Common Misclassification

Cellulose acetate film is frequently confused with sensitized photographic film, which is classified under heading 3702; the distinction lies in the presence of light-sensitive emulsions. It is also often misclassified under heading 3919 if the film has been coated with a self-adhesive layer. If the film has a cellular (foamed) structure or is reinforced, laminated, or supported by other materials, it must be classified under heading 3921 instead of 3920.73. Additionally, finished articles made from this film, such as cut-to-shape filters, may fall under Chapter 90.

FAQ

What is the HS code for cellulose acetate film?

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

Is photographic film base classified under this code?

Yes, cellulose acetate film base that has not yet been coated with a light-sensitive emulsion is classified under 3920.73. Once sensitized, it moves to Chapter 37.