Product classification
HS code for Cellulose acetate 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 cellulose acetate film under HS 3920.73
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.
- Covers
- 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.
- 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. 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.
Top exporters and importers of HS 392073 (the code used for cellulose acetate film), 2025
In 2025, the largest exporter of HS 392073 (the code used for cellulose acetate 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 cellulose acetate 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 cellulose acetate 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 cellulose acetate film
What is the HS code for Cellulose acetate film?
The HS code for Cellulose acetate 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). The HS code for non-cellular and non-reinforced cellulose acetate film is 3920.73.
How do I classify Cellulose acetate film for customs?
Cellulose acetate 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.
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.
Which countries are the top exporters of cellulose acetate film (HS 392073)?
In 2025, the top exporters of HS 392073 (the code used for cellulose acetate 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 cellulose acetate film (HS 392073)?
In 2025, the top importers of HS 392073 (the code used for cellulose acetate 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 Cellulose acetate film the same in all countries?
The base HS code 392073 for Cellulose acetate 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 cellulose acetate film in Brazil?
Brazil splits HS 392073 into 2 NCM codes, so the right one for cellulose acetate 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).