3920.71.00.00 - Of regenerated cellulose

This HTS classification covers plates, sheets, film, foil, and strip made from regenerated cellulose. Regenerated cellulose is a material produced by chemically treating natural cellulose, such as wood pulp or cotton linters, to form a soluble derivative, which is then reformed into a solid form. Common examples of goods falling under this category include cellophane film, rayon film, and certain types of transparent sheeting derived from cellulose processing, often utilized for packaging, labeling, or as industrial films.

This category is distinguished from its sibling classifications by its specific material composition. While 3920.73.00.00 covers articles of cellulose acetate, which is a chemically modified cellulose but not regenerated, this category exclusively pertains to forms where the original cellulose structure has been dissolved and reformed. Similarly, it differs from "Of other cellulose derivatives" (3920.79) by focusing solely on the regenerated forms, excluding other chemically altered cellulose materials that do not undergo the regeneration process.

As a leaf node, this classification does not have further subcategories. Therefore, the classification hinges entirely on the material being specifically identified as regenerated cellulose. Importers and exporters should ensure that the material's origin and manufacturing process align with the definition of regenerated cellulose to correctly apply this HTS code. Careful examination of product specifications and material composition is crucial for accurate classification.