Product classification
HS code for Regenerated cellulose film: 3920.71
Plastics, plates, sheets, film, foil and strip (not self-adhesive), of regenerated cellulose, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
Classification of regenerated cellulose film under HS 3920.71
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.
- Covers
- Cellophane sheets and rolls
- Transparent regenerated cellulose film
- Non-adhesive cellulose packaging film
- Viscose-based transparent sheets
- Uncoated regenerated cellulose foil
- Also under 3920.71
- Futamura Chemical (Cellophane)
- Innovia Films (historically strong in Cellophane)
- NatureFlex (Futamura)
- Cellofix (various cellulose films).
Codes often confused with 3920.71
Common mistake. 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.
Top exporters and importers of HS 392071 (the code used for regenerated cellulose film), 2025
In 2025, the largest exporter of HS 392071 (the code used for regenerated cellulose film) in UN Comtrade data was the United Kingdom, with 28% of world exports; the largest importer in UN Comtrade data was France, with 11% 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 392071, not only regenerated cellulose film.
Top exporters 2025 · share of world exports
- 1 United Kingdom $69M 28% of world exports
- 2 China $56M 23% of world exports
- 3 United States $40M 16% of world exports
World total: $246M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 France $27M 11% of world imports
- 2 South Korea $25M 10.0% of world imports
- 3 Japan $19M 7.5% of world imports
World total: $250M 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 regenerated cellulose film
Brazil classifies regenerated cellulose film under NCM 3920.71.00: HS 3920.71 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about regenerated cellulose film
What is the HS code for Regenerated cellulose film?
The HS code for Regenerated cellulose film is 392071 (Plastics; plates, sheets, film, foil and strip (not self-adhesive), of regenerated cellulose; non-cellular and not reinforced, laminated, supported or similarly combined with other materials). The primary HS code for non-cellular, non-reinforced regenerated cellulose film is 3920.71.
How do I classify Regenerated cellulose film for customs?
Regenerated cellulose film is classified under HS code 392071 — Plastics; plates, sheets, film, foil and strip (not self-adhesive), of regenerated cellulose; non-cellular and not reinforced, laminated, supported or similarly combined with other materials. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of regenerated cellulose film (HS 392071)?
In 2025, the top exporters of HS 392071 (the code used for regenerated cellulose film) in UN Comtrade data were the United Kingdom ($69M, 28% of world exports), China ($56M) and the United States ($40M). World exports came to about $246M, 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 regenerated cellulose film (HS 392071)?
In 2025, the top importers of HS 392071 (the code used for regenerated cellulose film) in UN Comtrade data were France ($27M, 11% of world imports), South Korea ($25M) and Japan ($19M). World imports came to about $250M, 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 Regenerated cellulose film the same in all countries?
The base HS code 392071 for Regenerated 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 regenerated cellulose film in Brazil?
In Brazil, regenerated cellulose film (HS 392071) is classified under NCM 3920.71.00.