HS Code for Cellulose film

Cellulose film is classified under HS code 3920.79, which falls within Chapter 39 of the Harmonized System, covering plastics and articles thereof. Specifically, heading 3920 is designated for plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. The classification under subheading 3920.79 is determined by the chemical composition of the plastic, which must be a cellulose derivative other than regenerated cellulose. These derivatives include materials such as cellulose acetate, cellulose propionate, and cellulose butyrate. To qualify for this code, the product must be in a flat, non-cellular form and must not have undergone any process of reinforcement with non-plastic materials like metal foil or paper. Customs authorities distinguish these products based on the absence of internal voids or cells, which would otherwise move the classification to heading 3921. The 'not elsewhere specified' (n.e.c.) nature of this code makes it the primary category for modified cellulose films that do not meet the specific criteria for regenerated cellulose or vulcanized fiber.

Products Included

• Cellulose acetate film
• Cellulose propionate sheets
• Cellulose butyrate foil
• Ethylcellulose strips
• Non-cellular cellulose derivative plates

Common Misclassification

A frequent point of confusion occurs with HS code 3920.71, which is specifically for regenerated cellulose (commonly known as cellophane). While both are cellulose-based, 3920.79 is reserved for chemically modified derivatives. Another common error involves HS code 3921.90, which is used if the film is reinforced or laminated with other materials. If the film has a cellular or sponge-like structure, it must be classified under 3921.14 instead of 3920.79.

FAQ

What is the HS code for Cellulose film?

The HS code for non-cellular, non-reinforced film made from cellulose derivatives is 3920.79.

Does this code include cellophane?

No, cellophane is made of regenerated cellulose and is classified under HS code 3920.71. Code 3920.79 is for other cellulose derivatives like cellulose acetate.