Brazil NCM · 8-digit subitem

NCM 3904.90.10 – Chlorinated PVC (CPVC)

NCM 3904.90.10 (also written 39049010) is Brazil's code for chlorinated PVC (CPVC). Its first 6 digits are HS code 3904.90.

Official description of NCM 3904.90.10

PortuguêsOfficial
Poli(cloreto de vinila) clorado
EnglishUnofficial translation

Chlorinated poly(vinyl chloride)

Nomenclatura Comum do Mercosul (Siscomex). Updated Oct 2026 · In force since Apr 2022 (Res Gecex 272/2021).

How to read NCM 3904.90.10

39Chapter 04Heading 90Subheading

HS code 3904.90
Same in every country

1Item 0Subitem

Added by Mercosur
Brazil, Argentina, Paraguay, Uruguay

The first 6 digits are the international HS code, so their meaning is the same in every country; Brazil publishes the text in Portuguese. Digits 7 and 8 are Brazil's own split of that HS code. The full 8-digit code is used on import declarations (DUIMP), invoices (NF-e) and tax filings.

Full classification path

  1. Chapter 39 Plastics and articles thereof Plástico e suas obras.
  2. Heading 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms Polímeros de cloreto de vinila ou de outras olefinas halogenadas, em formas primárias.
  3. Subheading 3904.90 Vinyl chloride, other halogenated olefin polymers; n.e.c. in heading no. 3904 Outros
  4. Subitem 3904.90.10 Chlorinated poly(vinyl chloride) Poli(cloreto de vinila) clorado

Other NCM codes under HS 3904.90

Questions about NCM 3904.90.10

What is NCM 3904.90.10?

NCM 3904.90.10 (39049010) is the Brazilian (Mercosur) code for chlorinated PVC (CPVC). Its official Portuguese description is “Poli(cloreto de vinila) clorado”.

What is the HS code for NCM 3904.90.10?

HS 3904.90 (Vinyl chloride, other halogenated olefin polymers; n.e.c. in heading no. 3904). The first 6 digits of an NCM code are its international HS code; the last 2 digits are Brazil's own split.

Is an NCM code the same as an HS code?

The first 6 digits are the same in every country. NCM adds an item digit (7th) and a subitem digit (8th). A code ending in 00 means Brazil does not split that HS code further.

Which countries use NCM 3904.90.10?

All Mercosur members use the same NCM codes: Argentina, Brazil, Paraguay and Uruguay.

Source: Siscomex Classif NCM table, updated Oct 2026 (Resolução Gecex nº 926/2026). The Portuguese text is the official one; the English is our translation.