3920.79.10.00 - Film, strip and sheets, not over 0.076 mm in thickness

This HTS code encompasses films, strips, and sheets of plastics, specifically those composed of cellulose or its chemical derivatives, and not exceeding 0.076 mm in thickness. Crucially, these materials are noncellular and are not reinforced, laminated, supported, or similarly combined with other materials. This classification applies to products such as thin photographic film bases (before light-sensitive coating), certain types of cellophane, and other flexible plastic sheeting derived from cellulose that meets the specified thickness and structural criteria.

The distinction between this category and its sibling, HTS 3920.79.50.00 ("Other"), lies in the specific exclusion of items that fall under this particular code due to their construction and material. While the sibling category would capture other "other" cellulose derivative sheets not meeting the precise parameters of this code, this code is dedicated to the very thin, unadulterated cellulose derivative films and sheets. The focus here is on the intrinsic properties of the cellulose-based plastic film itself, rather than composite materials or other forms of cellulose derivatives.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification under HTS 3920.79.10.00 is final for qualifying goods. Importers and exporters should carefully verify that the imported or exported material is indeed a film, strip, or sheet of a cellulose derivative, possesses a thickness no greater than 0.076 mm, and is not otherwise combined with other materials.