HS Code for Cellulose foam

Cellulose foam is classified under HS code 3921.14. This classification is based on the material's cellular structure and its chemical origin as regenerated cellulose. Chapter 39 of the Harmonized System covers plastics, and heading 3921 is reserved for plates, sheets, film, foil, and strip of plastics that are either cellular or reinforced. The term 'cellular' refers to plastics that have many cells (open, closed, or both) distributed throughout the mass, typically used for cushioning, insulation, or absorbent applications. Subheading 3921.14 specifically targets these cellular forms when they are made from regenerated cellulose. Regenerated cellulose is produced by dissolving natural cellulose and then re-solidifying it into a new physical form. This distinguishes it from cellulose derivatives like cellulose acetate. The classification process requires verifying that the product is in a flat form (such as a sheet or plate) and that its internal structure is expanded or foamy. This code is essential for identifying sponge-like materials used in industrial and household cleaning or filtration that are derived from natural wood pulp but processed into a plastic-like cellular state.

Products Included

• Regenerated cellulose sponges in sheet form
• Cellular regenerated cellulose plates
• Expanded cellulose sheets for filtration
• Cushioning pads made of cellulose foam
• Absorbent cellular cellulose strips

Common Misclassification

Cellulose foam is often misclassified under HS code 3920.71, which covers regenerated cellulose that is non-cellular. The presence of a foam or sponge structure is the deciding factor for moving to 3921.14. Additionally, it may be confused with 3921.13, which is for cellular polyurethanes. It is vital to confirm the base polymer is regenerated cellulose to avoid these errors.

FAQ

What is the HS code for Cellulose foam?

The HS code for cellular plates, sheets, or film made of regenerated cellulose is 3921.14.

Can finished sponges be classified here?

If the sponges are imported as simple rectangular sheets or plates, they fall under 3921.14. However, if they are cut to special shapes or packaged as finished retail products, they may be classified under 3924.90 or 6307.90 depending on their final use.