Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and finished articles. Plastics in this Chapter refer to polymer materials obtained through polymerization reactions or chemical modification, such as polyethylene, polyvinyl chloride, regenerated cellulose, etc. The Chapter Notes strictly define the scope of "plastics" and the distinction from other chapters (such as Chapter 28 and Chapter 40). Goods under this Chapter are widely used in packaging, construction, electronics, medical and other fields. Heading 3921 covers cellular plates, sheets, film, foil and strip of plastics, whether or not reinforced or laminated with other materials. It includes cellular plastic products such as cellular polystyrene boards, cellular polyurethane sheets, etc. However, it is limited to articles not combined with other materials or only surface-reinforced; if combined with other materials, they may be classified under other headings. This heading is further subdivided into multiple subheadings by material type. Code 392114 is a six-digit subheading: the first 2 digits "39" represent Chapter 39 (Plastics and articles thereof); digits 3-4 "21" represent heading 3921 (cellular plates, sheets, film, foil and strip of plastics); digits 5-6 "14" represent subheading 3921.14, specifically "Plates, sheets, film, foil and strip of cellular regenerated cellulose". Regenerated cellulose is a material obtained by chemically treating natural cellulose, such as cellophane. This subheading only covers cellular forms of regenerated cellulose products; non-cellular forms are classified under other subheadings. This commodity is cellular regenerated cellulose plates, sheets, film and foil, which belongs to plastic materials (regenerated cellulose) and is in cellular form, meeting the description of heading 3921 "cellular plates, sheets, film, foil and strip of plastics". Since the material is regenerated cellulose, it is classified under subheading 3921.14, rather than subheadings for other materials (such as 3921.11 polyethylene, 3921.12 polystyrene, etc.). If it were non-cellular regenerated cellulose plates and sheets, it would be classified under 3920.20.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and finished articles. Plastics in this Chapter refer to polymer materials obtained through polymerization reactions or chemical modification, such as polyethylene, polyvinyl chloride, regenerated cellulose, etc. The Chapter Notes strictly define the scope of "plastics" and the distinction from other chapters (such as Chapter 28 and Chapter 40). Goods under this Chapter are widely used in packaging, construction, electronics, medical and other fields.
Heading
Heading 3921 covers cellular plates, sheets, film, foil and strip of plastics, whether or not reinforced or laminated with other materials. It includes cellular plastic products such as cellular polystyrene boards, cellular polyurethane sheets, etc. However, it is limited to articles not combined with other materials or only surface-reinforced; if combined with other materials, they may be classified under other headings. This heading is further subdivided into multiple subheadings by material type.
Digit Breakdown
Code 392114 is a six-digit subheading: the first 2 digits "39" represent Chapter 39 (Plastics and articles thereof); digits 3-4 "21" represent heading 3921 (cellular plates, sheets, film, foil and strip of plastics); digits 5-6 "14" represent subheading 3921.14, specifically "Plates, sheets, film, foil and strip of cellular regenerated cellulose". Regenerated cellulose is a material obtained by chemically treating natural cellulose, such as cellophane. This subheading only covers cellular forms of regenerated cellulose products; non-cellular forms are classified under other subheadings.
Classification Basis
This commodity is cellular regenerated cellulose plates, sheets, film and foil, which belongs to plastic materials (regenerated cellulose) and is in cellular form, meeting the description of heading 3921 "cellular plates, sheets, film, foil and strip of plastics". Since the material is regenerated cellulose, it is classified under subheading 3921.14, rather than subheadings for other materials (such as 3921.11 polyethylene, 3921.12 polystyrene, etc.). If it were non-cellular regenerated cellulose plates and sheets, it would be classified under 3920.20.
📝 Declaration Elements
Product Name: The declared commodity name should accurately reflect the product attributes, such as "Board of cellular regenerated cellulose". Material: Specific material composition, such as "regenerated cellulose (cellophane)", and whether additives are contained should be noted. Appearance: Describe the shape (plate, sheet, film, foil), color, dimensions, etc. Cellular State: Clearly state whether it is a cellular material, such as "cellular" or "non-cellular". Specifications: Thickness, width, length, etc., usually in millimeters or centimeters. Use: The main use of the commodity, such as "for packaging" or "for insulation". Brand: Manufacturer or brand name; if none, fill in "None". Model: Product model or article number; if none, fill in "None". Product Name: Board of cellular regenerated cellulose
Material: Regenerated cellulose (cellophane)
Appearance: White cellular board, rectangular
Cellular State: Cellular
Specifications: Thickness 2mm, width 500mm, length 1000mm
Use: Used as packaging cushioning material
Brand: None
Model: None Failing to note the "cellular" state, resulting in classification under 3920 (non-cellular plates and sheets). Material only written as "plastic" without specifying regenerated cellulose, which may result in incorrect classification under other subheadings. Incomplete specification description, such as missing thickness, affecting classification and customs review.
Product Name
The declared commodity name should accurately reflect the product attributes, such as "Board of cellular regenerated cellulose".
⚠️ Only writing "cellular board" or "cellulose board" without reflecting the material and form.
Material
Specific material composition, such as "regenerated cellulose (cellophane)", and whether additives are contained should be noted.
⚠️ Incorrectly writing "plastic" or "cellulose" without specifying regenerated cellulose.
Appearance
Describe the shape (plate, sheet, film, foil), color, dimensions, etc.
⚠️ Omitting dimensions or shape description, leading to classification disputes.
Cellular State
Clearly state whether it is a cellular material, such as "cellular" or "non-cellular".
⚠️ Failing to note the cellular state, which may result in incorrect classification under 3920.
Specifications
Thickness, width, length, etc., usually in millimeters or centimeters.
⚠️ Incomplete specifications or use of non-legal measurement units.
Use
The main use of the commodity, such as "for packaging" or "for insulation".
⚠️ Use description too broad, such as "industrial use".
Brand
Manufacturer or brand name; if none, fill in "None".
⚠️ Confusing brand with manufacturer.
Model
Product model or article number; if none, fill in "None".
⚠️ Incomplete model entry or inconsistent with the actual product.
Example： Product Name: Board of cellular regenerated cellulose
Material: Regenerated cellulose (cellophane)
Appearance: White cellular board, rectangular
Cellular State: Cellular
Specifications: Thickness 2mm, width 500mm, length 1000mm
Use: Used as packaging cushioning material
Brand: None
Model: None
Common Mistakes：
Failing to note the "cellular" state, resulting in classification under 3920 (non-cellular plates and sheets).
Material only written as "plastic" without specifying regenerated cellulose, which may result in incorrect classification under other subheadings.
Incomplete specification description, such as missing thickness, affecting classification and customs review.
🎯 Classification Logic
Core basis for classification: 1) The material is regenerated cellulose, which falls within the scope of plastics in Chapter 39; 2) The form is cellular plates, sheets, film, foil, meeting heading 3921; 3) Not combined with other materials; if combined, it may be classified under other headings. It is necessary to refer to the Tariff and its Notes to confirm that regenerated cellulose belongs to plastics, and that the cellular form is key to subheading 3921.14. 3920.20 Non-cellular plates, sheets, film, foil of regenerated cellulose: 3920.20 is for non-cellular regenerated cellulose products, while 3921.14 is for cellular form. The core difference lies in whether it is cellular. 3921.11 Cellular plates, sheets, film, foil of polyethylene: Different material; 3921.11 is polyethylene, 3921.14 is regenerated cellulose. Distinction requires material identification. 3921.12 Cellular plates, sheets, film, foil of polystyrene: Material is polystyrene, different from regenerated cellulose. Can be distinguished by burning odor, density, etc. 3921.13 Cellular plates, sheets, film, foil of polyurethane: Material is polyurethane, clearly different from regenerated cellulose. Regenerated cellulose typically has cellophane characteristics. 4823.20 Articles of paper or paperboard: Although regenerated cellulose is derived from cellulose, it has undergone chemical treatment and belongs to plastics; paper products are classified under Chapter 48. The key is whether it has undergone chemical regeneration treatment. Is the material regenerated cellulose? Has it undergone cellular processing? Is it in the form of plates, sheets, film, or foil? Is it combined with other materials? Are the specifications completely declared?
Basis
Core basis for classification: 1) The material is regenerated cellulose, which falls within the scope of plastics in Chapter 39; 2) The form is cellular plates, sheets, film, foil, meeting heading 3921; 3) Not combined with other materials; if combined, it may be classified under other headings. It is necessary to refer to the Tariff and its Notes to confirm that regenerated cellulose belongs to plastics, and that the cellular form is key to subheading 3921.14.
Confused Codes：
3920.20 - Non-cellular plates, sheets, film, foil of regenerated cellulose
3920.20 is for non-cellular regenerated cellulose products, while 3921.14 is for cellular form. The core difference lies in whether it is cellular.
3921.11 - Cellular plates, sheets, film, foil of polyethylene
Different material; 3921.11 is polyethylene, 3921.14 is regenerated cellulose. Distinction requires material identification.
3921.12 - Cellular plates, sheets, film, foil of polystyrene
Material is polystyrene, different from regenerated cellulose. Can be distinguished by burning odor, density, etc.
3921.13 - Cellular plates, sheets, film, foil of polyurethane
Material is polyurethane, clearly different from regenerated cellulose. Regenerated cellulose typically has cellophane characteristics.
4823.20 - Articles of paper or paperboard
Although regenerated cellulose is derived from cellulose, it has undergone chemical treatment and belongs to plastics; paper products are classified under Chapter 48. The key is whether it has undergone chemical regeneration treatment.
Self-Check：
✓ Is the material regenerated cellulose?
✓ Has it undergone cellular processing?
✓ Is it in the form of plates, sheets, film, or foil?
✓ Is it combined with other materials?
✓ Are the specifications completely declared?
❓ FAQ
How to inquire about the import tax rate for 392114? You can check through the General Administration of Customs website, China International Trade Single Window, or the "Import and Export Tariff of the People's Republic of China". Enter HS code 392114, select the corresponding country/region, and the MFN rate, general rate, VAT rate, etc. will be displayed. Note that tax rates may be adjusted with policy changes; it is recommended to refer to the latest version. In what fields are cellular regenerated cellulose plates and sheets mainly used? They are commonly used as packaging cushioning materials, insulation materials, medical dressings, filtration materials, etc. Because they are biodegradable, they are also used in eco-friendly packaging. The specific use affects declaration, but classification is still based on material and form. How to distinguish cellular from non-cellular during declaration? Cellular materials have numerous air bubbles internally, lower density, and a light and soft texture; non-cellular materials have high density and a compact texture. You can observe the cross-section or provide a test report. During declaration, clearly indicate "cellular" or "non-cellular". If regenerated cellulose plates and sheets are combined with other plastics, how should they be classified? If combined with other plastics and still in cellular plate/sheet form after combination, they are generally classified according to the principal material; if after combination they become goods of other headings (such as laminated products), they may be classified under other subheadings of 3921 or according to composite material rules. It is recommended to provide component proportions. What is the classification difference between 392114 and 392020? 392114 is cellular regenerated cellulose plates and sheets, while 392020 is non-cellular regenerated cellulose plates and sheets. The core difference lies in whether it is cellular. The cellular process creates air bubbles internally, reducing density, and is classified under 3921; if not cellular, it is classified under 3920. What is the difference between regenerated cellulose and cellulose? Regenerated cellulose is a material obtained by chemically dissolving and regenerating natural cellulose, such as viscose fiber and cellophane; while natural cellulose has not undergone chemical regeneration, such as wood pulp. Regenerated cellulose belongs to plastics and is classified under Chapter 39; natural cellulose products are generally classified under Chapter 48. What should "Specifications" include in the declaration elements? Specifications should include thickness, width, length (or diameter), usually in millimeters. For film and foil, thickness should also be noted; for plates and sheets, note length, width, and thickness. Specifications are an important basis for classification and must be accurate. If the commodity is cellular regenerated cellulose film but with adhesive backing, how should it be classified? If it has adhesive backing and the backing is plastic, the combination may affect classification. If the adhesive backing is only a surface covering and the essential character of the commodity remains cellular regenerated cellulose film, it can be classified under 392114; if the adhesive backing makes the commodity an adhesive product, it may be classified under 3919. It is recommended to judge based on the specific structure.
Q: How to inquire about the import tax rate for 392114?
A: You can check through the General Administration of Customs website, China International Trade Single Window, or the "Import and Export Tariff of the People's Republic of China". Enter HS code 392114, select the corresponding country/region, and the MFN rate, general rate, VAT rate, etc. will be displayed. Note that tax rates may be adjusted with policy changes; it is recommended to refer to the latest version.
Q: In what fields are cellular regenerated cellulose plates and sheets mainly used?
A: They are commonly used as packaging cushioning materials, insulation materials, medical dressings, filtration materials, etc. Because they are biodegradable, they are also used in eco-friendly packaging. The specific use affects declaration, but classification is still based on material and form.
Q: How to distinguish cellular from non-cellular during declaration?
A: Cellular materials have numerous air bubbles internally, lower density, and a light and soft texture; non-cellular materials have high density and a compact texture. You can observe the cross-section or provide a test report. During declaration, clearly indicate "cellular" or "non-cellular".
Q: If regenerated cellulose plates and sheets are combined with other plastics, how should they be classified?
A: If combined with other plastics and still in cellular plate/sheet form after combination, they are generally classified according to the principal material; if after combination they become goods of other headings (such as laminated products), they may be classified under other subheadings of 3921 or according to composite material rules. It is recommended to provide component proportions.
Q: What is the classification difference between 392114 and 392020?
A: 392114 is cellular regenerated cellulose plates and sheets, while 392020 is non-cellular regenerated cellulose plates and sheets. The core difference lies in whether it is cellular. The cellular process creates air bubbles internally, reducing density, and is classified under 3921; if not cellular, it is classified under 3920.
Q: What is the difference between regenerated cellulose and cellulose?
A: Regenerated cellulose is a material obtained by chemically dissolving and regenerating natural cellulose, such as viscose fiber and cellophane; while natural cellulose has not undergone chemical regeneration, such as wood pulp. Regenerated cellulose belongs to plastics and is classified under Chapter 39; natural cellulose products are generally classified under Chapter 48.
Q: What should "Specifications" include in the declaration elements?
A: Specifications should include thickness, width, length (or diameter), usually in millimeters. For film and foil, thickness should also be noted; for plates and sheets, note length, width, and thickness. Specifications are an important basis for classification and must be accurate.
Q: If the commodity is cellular regenerated cellulose film but with adhesive backing, how should it be classified?
A: If it has adhesive backing and the backing is plastic, the combination may affect classification. If the adhesive backing is only a surface covering and the essential character of the commodity remains cellular regenerated cellulose film, it can be classified under 392114; if the adhesive backing makes the commodity an adhesive product, it may be classified under 3919. It is recommended to judge based on the specific structure.
⚠️ 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.