# HS code 3920.71: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of cellulose or its chemical derivatives, of regenerated cellulose

> HS code 3920.71 covers other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of cellulose or its chemical derivatives, of regenerated cellulose. It sits in heading 39.20 (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials) in chapter 39 (plastics and articles thereof). Other goods of heading 39.20 are classified under 3920.10 (of polymers of ethylene), 3920.20 (of polymers of propylene), 3920.30 (of polymers of styrene), 3920.43 (of polymers of vinyl chloride, containing by weight not less than 6 % of plasticisers) or 14 others. National tariff lines under 3920.71 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/392071
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 39](https://border.bot/hs-codes/39) / [39.20](https://border.bot/hs-codes/3920) / [3920.71](https://border.bot/hs-codes/392071)

## Key facts

- HS code: 3920.71
- Covers: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of cellulose or its chemical derivatives, of regenerated cellulose
- Heading: [39.20: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials](https://border.bot/hs-codes/3920)
- Chapter: [39: Plastics and articles thereof](https://border.bot/hs-codes/39)
- Edition: HS2022
- Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/392071)

## What this code covers

HS code 3920.71 covers other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of cellulose or its chemical derivatives, of regenerated cellulose.

The legal text of the subheading is “Of cellulose or its chemical derivatives: Of regenerated cellulose”, read under “Of cellulose or its chemical derivatives”, in HS2022.

## What it doesn’t cover

Other goods of heading 39.20 are classified under 3920.10 (of polymers of ethylene), 3920.20 (of polymers of propylene), 3920.30 (of polymers of styrene), 3920.43 (of polymers of vinyl chloride, containing by weight not less than 6 % of plasticisers) or 14 others.

- [3920.10](https://border.bot/hs-codes/392010) Of polymers of ethylene
- [3920.20](https://border.bot/hs-codes/392020) Of polymers of propylene
- [3920.30](https://border.bot/hs-codes/392030) Of polymers of styrene
- [3920.43](https://border.bot/hs-codes/392043) Of polymers of vinyl chloride: Containing by weight not less than 6 % of plasticisers
- [3920.49](https://border.bot/hs-codes/392049) Of polymers of vinyl chloride: Other
- [3920.51](https://border.bot/hs-codes/392051) Of acrylic polymers: Of poly(methyl methacrylate)
- [3920.59](https://border.bot/hs-codes/392059) Of acrylic polymers: Other
- [3920.61](https://border.bot/hs-codes/392061) Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of polycarbonates
- [3920.62](https://border.bot/hs-codes/392062) Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of poly(ethylene terephthalate)
- [3920.63](https://border.bot/hs-codes/392063) Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of unsaturated polyesters
- [3920.69](https://border.bot/hs-codes/392069) Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of other polyesters
- [3920.73](https://border.bot/hs-codes/392073) Of cellulose or its chemical derivatives: Of cellulose acetate
- [3920.79](https://border.bot/hs-codes/392079) Of cellulose or its chemical derivatives: Of other cellulose derivatives
- [3920.91](https://border.bot/hs-codes/392091) Of other plastics: Of poly(vinyl butyral)
- [3920.92](https://border.bot/hs-codes/392092) Of other plastics: Of polyamides
- [3920.93](https://border.bot/hs-codes/392093) Of other plastics: Of amino-resins
- [3920.94](https://border.bot/hs-codes/392094) Of other plastics: Of phenolic resins
- [3920.99](https://border.bot/hs-codes/392099) Of other plastics: Of other plastics

## How it is structured

3920.71 is a six-digit subheading. Its first two digits, 39, are the chapter; the first four, 3920, are heading 39.20; the last two, 71, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 39: Plastics and articles thereof
- Heading 39.20: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- Within the heading: Of cellulose or its chemical derivatives
- Subheading 3920.71: Of regenerated cellulose

## In other countries

National tariff lines under 3920.71 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/392071): 1 line, used by 1 other country

- Previous subheading: [3920.69](https://border.bot/hs-codes/392069) Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of other polyesters
- Next subheading: [3920.73](https://border.bot/hs-codes/392073) Of cellulose or its chemical derivatives: Of cellulose acetate

## Frequently asked questions

### What does HS code 3920.71 cover?

HS code 3920.71 covers other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of cellulose or its chemical derivatives, of regenerated cellulose.

### Which heading and chapter is HS code 3920.71 in?

HS code 3920.71 is in heading 39.20 (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials) in chapter 39 (plastics and articles thereof).

### Where are goods of heading 39.20 classified when 3920.71 doesn’t fit?

Other goods of heading 39.20 are classified under 3920.10 (of polymers of ethylene), 3920.20 (of polymers of propylene), 3920.30 (of polymers of styrene), 3920.43 (of polymers of vinyl chloride, containing by weight not less than 6 % of plasticisers) or 14 others.

### Which countries’ tariffs list national lines under HS code 3920.71?

National tariff lines under 3920.71 are live on border.bot for the United States (1 line, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/392071.json
