Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap, semi-manufactures, and finished products. This chapter is divided into four sections by polymer origin: 39.01-39.14 primary forms, 39.15-39.16 waste and scrap, 39.17-39.21 semi-manufactures, 39.22-39.26 finished products. 3920 belongs to plates, sheets, film, foil in semi-manufactures, and the chapter notes stipulate that heading 3920 applies only to non-cellular, unreinforced, unfilled, or not combined with other materials plates, sheets, film, foil, but may be surface-worked or cut. Heading 3920 includes non-cellular plates, sheets, film, foil and strip of plastics, other than headings 3921 to 3923. It covers plastic semi-manufactures that are unreinforced, unfilled, not laminated with or supported by other materials, and may be stretched, embossed, surface-treated, etc. However, according to the subheading structure, 3920 is subdivided by polymer type, such as polymers of ethylene, polymers of styrene, polymers of vinyl chloride, acrylic polymers, polycarbonates, etc., as well as cellulose derivatives, etc. First 2 digits 39: indicates Chapter 39 plastics and articles thereof. 3rd-4th digits 20: indicates heading 3920, i.e., non-cellular plates, sheets, film, foil and strip of plastics. 5th-6th digits 79: indicates subheading 3920.79, specifically plates, sheets, film, foil of other cellulose derivatives. The 5th digit 7 is the broad category of cellulose derivatives, and the 6th digit 9 is other, i.e., cellulose derivatives other than non-plasticized cellulose diacetate, non-plasticized cellulose triacetate, etc. Therefore 392079 refers to non-cellular plates, sheets, film, foil of other cellulose derivatives. This commodity is classified under 392079 because its material is cellulose derivatives (such as cellulose acetate, cellulose nitrate, etc.), and its form is plates, sheets, film, foil, non-cellular, unreinforced, unfilled, or not combined with other materials. If cellular, it would be classified under 3921; if reinforced or laminated, it might be classified under 3921 or 3919; if in primary forms, it would be classified under 3912. Therefore 392079 specifically refers to semi-manufactures of other cellulose derivatives.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap, semi-manufactures, and finished products. This chapter is divided into four sections by polymer origin: 39.01-39.14 primary forms, 39.15-39.16 waste and scrap, 39.17-39.21 semi-manufactures, 39.22-39.26 finished products. 3920 belongs to plates, sheets, film, foil in semi-manufactures, and the chapter notes stipulate that heading 3920 applies only to non-cellular, unreinforced, unfilled, or not combined with other materials plates, sheets, film, foil, but may be surface-worked or cut.
Heading
Heading 3920 includes non-cellular plates, sheets, film, foil and strip of plastics, other than headings 3921 to 3923. It covers plastic semi-manufactures that are unreinforced, unfilled, not laminated with or supported by other materials, and may be stretched, embossed, surface-treated, etc. However, according to the subheading structure, 3920 is subdivided by polymer type, such as polymers of ethylene, polymers of styrene, polymers of vinyl chloride, acrylic polymers, polycarbonates, etc., as well as cellulose derivatives, etc.
Digit Breakdown
First 2 digits 39: indicates Chapter 39 plastics and articles thereof. 3rd-4th digits 20: indicates heading 3920, i.e., non-cellular plates, sheets, film, foil and strip of plastics. 5th-6th digits 79: indicates subheading 3920.79, specifically plates, sheets, film, foil of other cellulose derivatives. The 5th digit 7 is the broad category of cellulose derivatives, and the 6th digit 9 is other, i.e., cellulose derivatives other than non-plasticized cellulose diacetate, non-plasticized cellulose triacetate, etc. Therefore 392079 refers to non-cellular plates, sheets, film, foil of other cellulose derivatives.
Classification Basis
This commodity is classified under 392079 because its material is cellulose derivatives (such as cellulose acetate, cellulose nitrate, etc.), and its form is plates, sheets, film, foil, non-cellular, unreinforced, unfilled, or not combined with other materials. If cellular, it would be classified under 3921; if reinforced or laminated, it might be classified under 3921 or 3919; if in primary forms, it would be classified under 3912. Therefore 392079 specifically refers to semi-manufactures of other cellulose derivatives.
📝 Declaration Elements
Product name: The specific name of the declared commodity, which should accurately reflect the material and form, such as 'cellulose acetate film'. Material: Fill in the specific chemical name of the cellulose derivative, such as cellulose diacetate, cellulose nitrate, etc. Appearance: Describe color, transparency, surface treatment, etc., such as 'transparent, colorless, unembossed'. Specifications and dimensions: Fill in thickness, width, length, etc., such as 'thickness 0.05mm, width 1000mm'. Whether cellular: Clearly state whether it is cellular plastic, such as 'non-cellular'. Whether reinforced or laminated: State whether it is combined with other materials or reinforced, such as 'unreinforced, unlaminated'. Use: Fill in the main use, such as 'used for packaging, liquid crystal display'. Product name: cellulose diacetate film; Material: cellulose diacetate; Appearance: transparent, colorless, non-cellular, unreinforced; Specifications: thickness 0.08mm, width 1200mm, length 2000m; Whether cellular: non-cellular; Whether reinforced or laminated: unreinforced, unlaminated; Use: used for polarizer protective film of liquid crystal displays. Mistakenly classifying cellular cellulose materials under 392079, when they should actually be classified under 3921. Failure to indicate whether reinforced or laminated, leading to classification errors. Material description is not specific, only writing 'cellulose', making it impossible to determine the subheading.
Product name
The specific name of the declared commodity, which should accurately reflect the material and form, such as 'cellulose acetate film'.
⚠️ Only writing 'plastic film' or 'cellulose board', without specifying the specific derivative type.
Material
Fill in the specific chemical name of the cellulose derivative, such as cellulose diacetate, cellulose nitrate, etc.
⚠️ Generally writing 'cellulose', without distinguishing the esterification type.
Appearance
Describe color, transparency, surface treatment, etc., such as 'transparent, colorless, unembossed'.
⚠️ Omitting the surface treatment state, such as whether embossed or stretched.
Specifications and dimensions
Fill in thickness, width, length, etc., such as 'thickness 0.05mm, width 1000mm'.
⚠️ Not indicating thickness, making it impossible to determine whether it belongs to foil.
Whether cellular
Clearly state whether it is cellular plastic, such as 'non-cellular'.
⚠️ Not declaring, which may lead to incorrect classification under 3921.
Whether reinforced or laminated
State whether it is combined with other materials or reinforced, such as 'unreinforced, unlaminated'.
⚠️ Ignoring reinforcing materials, such as glass fiber.
Use
Fill in the main use, such as 'used for packaging, liquid crystal display'.
⚠️ The use description is too broad, such as 'industrial use'.
Example： Product name: cellulose diacetate film; Material: cellulose diacetate; Appearance: transparent, colorless, non-cellular, unreinforced; Specifications: thickness 0.08mm, width 1200mm, length 2000m; Whether cellular: non-cellular; Whether reinforced or laminated: unreinforced, unlaminated; Use: used for polarizer protective film of liquid crystal displays.
Common Mistakes：
Mistakenly classifying cellular cellulose materials under 392079, when they should actually be classified under 3921.
Failure to indicate whether reinforced or laminated, leading to classification errors.
Material description is not specific, only writing 'cellulose', making it impossible to determine the subheading.
🎯 Classification Logic
The core basis for classification is: 1. The material is cellulose derivatives, such as cellulose acetate, cellulose nitrate, carboxymethyl cellulose, etc.; 2. The form is plates, sheets, film, foil, and non-cellular; 3. Unreinforced, unfilled, not combined with other materials or laminated; 4. Not in primary forms of heading 3912. At the same time, refer to Chapter 39 notes and subheading notes to ensure compliance with the scope of heading 3920. 3921 Other plates, sheets, film, foil of plastics: 3921 includes cellular plastic or reinforced, laminated, supported plastic plates, sheets, film, foil, while 392079 is limited to non-cellular, unreinforced semi-manufactures of cellulose derivatives. 3912 Cellulose and its chemical derivatives in primary forms: 3912 is in primary forms (such as powder, granules, solution), while 392079 is semi-manufactures already formed into plates, sheets, film, foil. 3920.71 Plates, sheets, film, foil of non-plasticized cellulose diacetate: 3920.71 specifically refers to non-plasticized cellulose diacetate, while 392079 is other cellulose derivatives, such as plasticized cellulose diacetate, cellulose nitrate, etc. 3920.73 Plates, sheets, film, foil of non-plasticized cellulose triacetate: 3920.73 specifically refers to non-plasticized cellulose triacetate, while 392079 covers other cellulose derivatives other than diacetate and triacetate. 3926.90 Other articles of plastics: 3926.90 is other articles of plastics not elsewhere specified, while 392079 is semi-manufactures of specific form and material; if already made into finished products, they may be classified under 3926. Is the material a cellulose derivative? Is the form non-cellular plates, sheets, film, foil? Is it unreinforced and unlaminated? Is it not in primary forms? Does it not belong to 3920.71 or 3920.73?
Basis
The core basis for classification is: 1. The material is cellulose derivatives, such as cellulose acetate, cellulose nitrate, carboxymethyl cellulose, etc.; 2. The form is plates, sheets, film, foil, and non-cellular; 3. Unreinforced, unfilled, not combined with other materials or laminated; 4. Not in primary forms of heading 3912. At the same time, refer to Chapter 39 notes and subheading notes to ensure compliance with the scope of heading 3920.
Confused Codes：
3921 - Other plates, sheets, film, foil of plastics
3921 includes cellular plastic or reinforced, laminated, supported plastic plates, sheets, film, foil, while 392079 is limited to non-cellular, unreinforced semi-manufactures of cellulose derivatives.
3912 - Cellulose and its chemical derivatives in primary forms
3912 is in primary forms (such as powder, granules, solution), while 392079 is semi-manufactures already formed into plates, sheets, film, foil.
3920.71 - Plates, sheets, film, foil of non-plasticized cellulose diacetate
3920.71 specifically refers to non-plasticized cellulose diacetate, while 392079 is other cellulose derivatives, such as plasticized cellulose diacetate, cellulose nitrate, etc.
3920.73 - Plates, sheets, film, foil of non-plasticized cellulose triacetate
3920.73 specifically refers to non-plasticized cellulose triacetate, while 392079 covers other cellulose derivatives other than diacetate and triacetate.
3926.90 - Other articles of plastics
3926.90 is other articles of plastics not elsewhere specified, while 392079 is semi-manufactures of specific form and material; if already made into finished products, they may be classified under 3926.
Self-Check：
✓ Is the material a cellulose derivative?
✓ Is the form non-cellular plates, sheets, film, foil?
✓ Is it unreinforced and unlaminated?
✓ Is it not in primary forms?
✓ Does it not belong to 3920.71 or 3920.73?
❓ FAQ
How to inquire about the import tax rate for 392079? You can check the most-favored-nation rate, general rate, value-added tax rate, and regulatory conditions by entering HS code 392079 on the General Administration of Customs website, China International Trade Single Window, or third-party inquiry platforms. Note that tax rates may be adjusted with policy changes, and it is recommended to refer to the latest published version. What is the difference in classification between cellulose derivative plates, sheets, film, foil and ordinary plastic plates, sheets, film, foil? Ordinary plastic plates, sheets, film, foil are classified under different subheadings of 3920 according to polymer type, while cellulose derivatives have dedicated subheadings 3920.71 to 3920.79. If it is a cellulose derivative, these subheadings must be considered first and cannot be classified according to other polymers. If cellulose film undergoes surface coating, is it still classified under 392079? If the coating is only surface treatment (such as anti-glare, hardening) and is not laminated or reinforced with other materials, it can still be classified under 392079. However, if the coating forms a composite structure or reinforcement, it may be classified under 3921. Which code should regenerated cellulose film (cellophane) be classified under? If regenerated cellulose film is unreinforced and non-cellular, it is usually classified under 3920.79, but it is necessary to confirm whether it is a cellulose derivative. If it is regenerated cellulose (not a derivative), it may be classified under 3920.79 or other subheadings, depending on the material. How to distinguish 'non-plasticized' from 'plasticized' cellulose diacetate when declaring? Non-plasticized cellulose diacetate usually means no plasticizer added, classified under 3920.71; if plasticizer is added, it is plasticized, classified under 3920.79. When declaring, a composition statement should be provided to clarify the plasticizer content. Does export of goods under 392079 require commodity inspection? It should be determined according to customs regulatory conditions. Generally, export is not subject to statutory inspection, but if it involves dangerous goods (such as cellulose nitrate), commodity inspection may be required. It is recommended to check the latest 'Catalogue of Import and Export Commodities Subject to Inspection and Quarantine by Entry-Exit Inspection and Quarantine Institutions'. If cellulose film is used for food packaging, are there special requirements for classification? Classification is still based on material and form, but it must comply with food contact material standards. If combined with other materials, the classification may change. When declaring, the use should be indicated, but classification does not change due to use. How to determine whether cellulose derivative plates, sheets, film, foil are 'cellular'? Cellular plastic refers to material with a large number of micropores inside. If the film has low density and a foamed structure, it is classified under 3921. This can be determined by observing the cross-section and measuring density. When declaring, whether it is cellular should be truthfully stated.
Q: How to inquire about the import tax rate for 392079?
A: You can check the most-favored-nation rate, general rate, value-added tax rate, and regulatory conditions by entering HS code 392079 on the General Administration of Customs website, China International Trade Single Window, or third-party inquiry platforms. Note that tax rates may be adjusted with policy changes, and it is recommended to refer to the latest published version.
Q: What is the difference in classification between cellulose derivative plates, sheets, film, foil and ordinary plastic plates, sheets, film, foil?
A: Ordinary plastic plates, sheets, film, foil are classified under different subheadings of 3920 according to polymer type, while cellulose derivatives have dedicated subheadings 3920.71 to 3920.79. If it is a cellulose derivative, these subheadings must be considered first and cannot be classified according to other polymers.
Q: If cellulose film undergoes surface coating, is it still classified under 392079?
A: If the coating is only surface treatment (such as anti-glare, hardening) and is not laminated or reinforced with other materials, it can still be classified under 392079. However, if the coating forms a composite structure or reinforcement, it may be classified under 3921.
Q: Which code should regenerated cellulose film (cellophane) be classified under?
A: If regenerated cellulose film is unreinforced and non-cellular, it is usually classified under 3920.79, but it is necessary to confirm whether it is a cellulose derivative. If it is regenerated cellulose (not a derivative), it may be classified under 3920.79 or other subheadings, depending on the material.
Q: How to distinguish 'non-plasticized' from 'plasticized' cellulose diacetate when declaring?
A: Non-plasticized cellulose diacetate usually means no plasticizer added, classified under 3920.71; if plasticizer is added, it is plasticized, classified under 3920.79. When declaring, a composition statement should be provided to clarify the plasticizer content.
Q: Does export of goods under 392079 require commodity inspection?
A: It should be determined according to customs regulatory conditions. Generally, export is not subject to statutory inspection, but if it involves dangerous goods (such as cellulose nitrate), commodity inspection may be required. It is recommended to check the latest 'Catalogue of Import and Export Commodities Subject to Inspection and Quarantine by Entry-Exit Inspection and Quarantine Institutions'.
Q: If cellulose film is used for food packaging, are there special requirements for classification?
A: Classification is still based on material and form, but it must comply with food contact material standards. If combined with other materials, the classification may change. When declaring, the use should be indicated, but classification does not change due to use.
Q: How to determine whether cellulose derivative plates, sheets, film, foil are 'cellular'?
A: Cellular plastic refers to material with a large number of micropores inside. If the film has low density and a foamed structure, it is classified under 3921. This can be determined by observing the cross-section and measuring density. When declaring, whether it is cellular should be truthfully stated.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.