Product classification
HS code for Cellulose foam: 3921.14
Plastics, plates, sheets, film, foil and strip, of regenerated cellulose, cellular.
Classification of cellulose foam under HS 3921.14
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.
- Covers
- 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
- Also under 3921.14
- Spontex cellulose sponges
- Viskase casings
- NatureFlex films
- Cellophane brand packaging
Codes often confused with 3921.14
Common mistake. 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.
Top exporters and importers of HS 392114 (the code used for cellulose foam), 2025
In 2025, the largest exporter of HS 392114 (the code used for cellulose foam) in UN Comtrade data was Germany, with 30% of world exports; the largest importer in UN Comtrade data was the United States, with 13% 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 392114, not only cellulose foam.
Top exporters 2025 · share of world exports
- 1 Germany $54M 30% of world exports
- 2 Spain $31M 18% of world exports
- 3 China $26M 15% of world exports
World total: $178M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $24M 13% of world imports
- 2 France $17M 9.0% of world imports
- 3 Mexico $12M 6.7% of world imports
World total: $185M 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 code for cellulose foam
Brazil classifies cellulose foam under NCM 3921.14.00: HS 3921.14 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about cellulose foam
What is the HS code for Cellulose foam?
The HS code for Cellulose foam is 392114 (Plastics; plates, sheets, film, foil and strip, of regenerated cellulose, cellular). The HS code for cellular plates, sheets, or film made of regenerated cellulose is 3921.14.
How do I classify Cellulose foam for customs?
Cellulose foam is classified under HS code 392114 — Plastics; plates, sheets, film, foil and strip, of regenerated cellulose, cellular. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of cellulose foam (HS 392114)?
In 2025, the top exporters of HS 392114 (the code used for cellulose foam) in UN Comtrade data were Germany ($54M, 30% of world exports), Spain ($31M) and China ($26M). World exports came to about $178M, 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 foam (HS 392114)?
In 2025, the top importers of HS 392114 (the code used for cellulose foam) in UN Comtrade data were the United States ($24M, 13% of world imports), France ($17M) and Mexico ($12M). World imports came to about $185M, 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 foam the same in all countries?
The base HS code 392114 for Cellulose foam 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 foam in Brazil?
In Brazil, cellulose foam (HS 392114) is classified under NCM 3921.14.00.