Product classification
HS code for Cellulose film: 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 film under HS 3920.79
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.
- Covers
- Cellulose acetate film
- Cellulose propionate sheets
- Cellulose butyrate foil
- Ethylcellulose strips
- Non-cellular cellulose derivative plates
- 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. 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.
Top exporters and importers of HS 392079 (the code used for cellulose film), 2025
In 2025, the largest exporter of HS 392079 (the code used for cellulose film) 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 film.
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 film
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 film
What is the HS code for Cellulose film?
The HS code for Cellulose film 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 HS code for non-cellular, non-reinforced film made from cellulose derivatives is 3920.79.
How do I classify Cellulose film for customs?
Cellulose film 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.
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.
Which countries are the top exporters of cellulose film (HS 392079)?
In 2025, the top exporters of HS 392079 (the code used for cellulose film) 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 film (HS 392079)?
In 2025, the top importers of HS 392079 (the code used for cellulose film) 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 film the same in all countries?
The base HS code 392079 for Cellulose 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 film in Brazil?
Brazil splits HS 392079 into 2 NCM codes, so the right one for cellulose film 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).