3921.14.00.00 - Of regenerated cellulose

This HTS category, 3921.14.00.00, specifically classifies cellular plates, sheets, film, foil, and strip made from regenerated cellulose. Regenerated cellulose, often known by brand names like cellophane, is a processed form of cellulose that exhibits distinct properties compared to its natural state. These materials are characterized by their porous or foamed structure, resulting in reduced density and often increased flexibility or cushioning capabilities. Applications for these products can include packaging materials, flexible films, and specialized industrial components where the properties of regenerated cellulose are advantageous.

It is crucial to distinguish this category from its siblings based on the underlying polymer. For instance, HTS codes 3921.11, 3921.12, 3921.13, and 3921.19 cover cellular plastics derived from polymers of styrene, vinyl chloride, polyurethanes, and other plastics respectively. Therefore, the defining characteristic for classification under 3921.14.00.00 is the material composition – exclusively regenerated cellulose – and its cellular form.

As this is a leaf node within the HTS, there are no further subcategories that subdivide this specific classification. Classification under 3921.14.00.00 is therefore determined by confirming that the goods are indeed cellular plates, sheets, film, foil, or strip, and that their constituent material is regenerated cellulose. If the goods are not cellular, or are made from a different type of plastic or polymer, they would fall under a different HTS classification.