HS Code for Regenerated cellulose film

Regenerated cellulose film is classified under HS code 3920.71. This classification is determined by the material composition and the physical form of the product as defined in Chapter 39 of the Harmonized System. Heading 3920 covers plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. Regenerated cellulose is a specific polymer derived from the chemical treatment of natural cellulose (often through the viscose process). To qualify for this specific subheading, the film must be composed of regenerated cellulose and must not be self-adhesive. The classification process involves verifying that the cellulose has been chemically dissolved and then reconstituted into a solid, transparent film format. This distinguishes it from natural cellulose fibers or paper products found in Chapter 48. Furthermore, the film must be non-cellular, meaning it does not contain a foam or sponge-like structure, and it must not be combined with textile backings or metal layers, which would trigger a move to heading 3921.

Products Included

• Cellophane sheets and rolls
• Transparent regenerated cellulose film
• Non-adhesive cellulose packaging film
• Viscose-based transparent sheets
• Uncoated regenerated cellulose foil

Common Misclassification

This product is frequently confused with HS code 3920.73, which is reserved for cellulose acetate. While both are cellulose derivatives, their chemical properties differ significantly. Another common error is 3919.10, which applies if the film is self-adhesive. Additionally, if the film is laminated with other materials like aluminum or paper, it must be classified under 3921.90 or 4811.59 respectively, rather than 3920.71.

FAQ

What is the HS code for regenerated cellulose film?

The primary HS code for non-cellular, non-reinforced regenerated cellulose film is 3920.71.

Is cellophane the same as regenerated cellulose?

Yes, cellophane is the most common commercial name for regenerated cellulose film and is classified under this code provided it is not self-adhesive or reinforced.