Brazil NCM · 8-digit subitem

NCM 3921.13.10 – Open-cell polyester polyurethane foam sheets

NCM 3921.13.10 (also written 39211310) is Brazil's code for open-cell polyester polyurethane foam sheets. Its first 6 digits are HS code 3921.13.

Official description of NCM 3921.13.10

PortuguêsOfficial
Com base poliéster, de células abertas, com um número de poros por decímetro linear igual ou superior a 24 e inferior ou igual a 157 (6 a 40 poros por polegada linear), com resistência à compressão 50 % (RC50) igual ou superior a 3,0 kPa e inferior ou igual a 6,0 kPa
EnglishUnofficial translation

Polyester-based, open-cell, with a number of pores per linear decimetre of 24 or more but not exceeding 157 (6 to 40 pores per linear inch), with a 50 % compression resistance (RC50) of 3.0 kPa or more but not exceeding 6.0 kPa

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

How to read NCM 3921.13.10

39Chapter 21Heading 13Subheading

HS code 3921.13
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 39.21 Plastic plates, sheets, film, foil and strip n.e.c. in chapter 39 Outras chapas, folhas, películas, tiras e lâminas, de plástico.
  3. Group 3921.1 Cellular: Produtos alveolares:
  4. Subheading 3921.13 Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular De poliuretanos
  5. Subitem 3921.13.10 Polyester-based, open-cell, with a number of pores per linear decimetre of 24 or more but not exceeding 157 (6 to 40 pores per linear inch), with a 50 % compression resistance (RC50) of 3.0 kPa or more but not exceeding 6.0 kPa Com base poliéster, de células abertas, com um número de poros por decímetro linear igual ou superior a 24 e inferior ou igual a 157 (6 a 40 poros por polegada linear), com resistência à compressão 50 % (RC50) igual ou superior a 3,0 kPa e inferior ou igual a 6,0 kPa

Other NCM codes under HS 3921.13

3921.13.90 Other cellular polyurethane plates and sheetsOutras

Questions about NCM 3921.13.10

What is NCM 3921.13.10?

NCM 3921.13.10 (39211310) is the Brazilian (Mercosur) code for open-cell polyester polyurethane foam sheets. Its official Portuguese description is “Com base poliéster, de células abertas, com um número de poros por decímetro linear igual ou superior a 24 e inferior ou igual a 157 (6 a 40 poros por polegada linear), com resistência à compressão 50 % (RC₅₀) igual ou superior a 3,0 kPa e inferior ou igual a 6,0 kPa”.

What is the HS code for NCM 3921.13.10?

HS 3921.13 (Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular). 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 3921.13.10?

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.