Product classification
HS code for Cellulose derivative sheets: 3920.79
Plastics, 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 materials.
Classification of cellulose derivative sheets under HS 3920.79
Cellulose derivative sheets are classified under HS code 3920.79 based on their chemical composition and physical form. According to the General Rules of Interpretation (GRI) 1 and 6, products are classified according to the terms of the headings and subheadings. Heading 3920 covers plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, or similarly combined with other materials. Within this heading, the subheadings are organized by the specific type of plastic. While 3920.71 covers regenerated cellulose and 3920.73 covers cellulose acetate, the 3920.79 subheading serves as the residual category for other cellulose derivatives. These materials are polymers modified by chemical treatment of cellulose, such as nitration or etherification, resulting in distinct industrial plastics used in various manufacturing sectors. The classification requires that the sheets are not self-adhesive and have not been combined with textiles or other reinforcing layers, which would otherwise move the product to heading 3921. The technical nature of these sheets, being non-cellular and non-reinforced, is the primary driver for their placement in this specific tariff line.
- Covers
- Vulcanized fiber sheets used for electrical insulation
- Cellulose nitrate (celluloid) sheets for decorative items
- Ethylcellulose films for specialized industrial packaging
- Cellulose propionate strips for manufacturing applications
- Non-reinforced methylcellulose sheets
- Also under 3920.79
- Innovia Films (Cellophane)
- DuPont (specialty films)
- Eastman (various cellulose esters)
- Futamura Chemical (Cellophane)
- Nitto Denko (specialty films)
Codes often confused with 3920.79
Common mistake. These products are frequently confused with HS code 3920.71, which is strictly for regenerated cellulose (cellophane). Another common error is 3920.73, which is reserved for cellulose acetate. If the sheets are reinforced with glass fibers or laminated with other materials, they must be classified under 3921.90. Additionally, if the sheets have a self-adhesive layer, they fall under heading 3919. It is critical to distinguish between the chemical derivative and the physical structure (cellular vs. non-cellular) to avoid incorrect duty payments.
Top exporters and importers of HS 392079 (the code used for cellulose derivative sheets), 2025
In 2025, the largest exporter of HS 392079 (the code used for cellulose derivative sheets) in UN Comtrade data was Austria, with 60% of world exports; the largest importer in UN Comtrade data was the United States, with 19% 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 392079, not only cellulose derivative sheets.
Top exporters 2025 · share of world exports
- 1 Austria $241M 60% of world exports
- 2 Germany $72M 18% of world exports
- 3 Japan $19M 4.7% of world exports
World total: $402M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $59M 19% of world imports
- 2 France $30M 9.6% of world imports
- 3 Germany $21M 6.5% of world imports
World total: $318M 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 that did not report are estimated from what other countries recorded trading with them. 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. 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 derivative sheets
Brazil splits HS 3920.79 into 2 NCM codes. Pick the one that matches your product:
- 3920.79.10Vulcanised fibre sheets, max 1 mm thick
- 3920.79.90Other cellulose derivative plates and sheets
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about cellulose derivative sheets
What is the HS code for Cellulose derivative sheets?
The HS code for Cellulose derivative sheets is 392079 (Plastics; 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 materials). The primary HS code for non-cellular, non-reinforced sheets made of cellulose derivatives (other than acetate or regenerated cellulose) is 3920.79.
How do I classify Cellulose derivative sheets for customs?
Cellulose derivative sheets is classified under HS code 392079 — Plastics; 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 materials. This is a 6-digit subheading level code.
How does reinforcement affect the classification of cellulose sheets?
If the cellulose derivative sheet is reinforced, laminated, or supported by other materials, it is excluded from 3920 and classified under heading 3921, which specifically covers other plates and sheets of plastics.
Which countries are the top exporters of cellulose derivative sheets (HS 392079)?
In 2025, the top exporters of HS 392079 (the code used for cellulose derivative sheets) in UN Comtrade data were Austria ($241M, 60% of world exports), Germany ($72M) and Japan ($19M). World exports came to about $402M, 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 derivative sheets (HS 392079)?
In 2025, the top importers of HS 392079 (the code used for cellulose derivative sheets) in UN Comtrade data were the United States ($59M, 19% of world imports), France ($30M) and Germany ($21M). World imports came to about $318M, 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 derivative sheets the same in all countries?
The base HS code 392079 for Cellulose derivative sheets 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 derivative sheets in Brazil?
Brazil splits HS 392079 into 2 NCM codes, so the right one for cellulose derivative sheets depends on the product's details: 3920.79.10 (Vulcanised fibre sheets, max 1 mm thick), 3920.79.90 (Other cellulose derivative plates and sheets).