HS code · 4-digit heading

HS Code 39.20 – Plastics; plates, sheets, film, foil and strip (not self-adhesive); non-cellular and not reinforced, laminated, supported or similarly combined with other materials, n.e.c. in chapter 39

What HS 39.20 covers

Heading 3920 is a foundational classification within Chapter 39, covering non-cellular plastic plates, sheets, film, foil, and strip that are not self-adhesive, and crucially, are not reinforced, laminated, supported, or similarly combined with other materials. This heading serves as a primary classification for basic, unmodified flat forms of plastic, representing raw or semi-finished materials for a vast array of manufacturing processes. The scope is defined by its exclusions: it must be non-cellular (i.e., solid, not foamed), non-adhesive, and free from reinforcement, lamination, or combination with other substances. Key sub-categories include films of polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), and sheets of acrylic (PMMA), polycarbonate (PC), and polystyrene (PS). For trade compliance, meticulous verification of these 'negative' characteristics is essential to prevent misclassification. This heading is critical because it dictates the classification of basic plastic stock materials before they undergo further processing or enhancement. It forms the backbone of numerous downstream plastic products and underscores Chapter 39's role in classifying plastics in their most fundamental, unadulterated forms, highlighting the versatility of pure plastic polymers.

Covers
  • Unmodified polyethylene film
  • Clear PVC sheets
  • Cast acrylic sheets
  • Non-cellular polypropylene film
  • Rigid polystyrene sheets
  • PET film for thermoforming
  • Polycarbonate sheets
  • Unreinforced nylon film
  • Non-laminated ABS sheets
  • Transparent cellulose acetate film
  • Virgin HDPE sheets
  • Thin vinyl film (non-adhesive)
  • Flexible PVC sheets (non-adhesive)
  • BOPP film (non-adhesive)
  • UHMW-PE sheets
  • PMMA sheets
  • LDPE film for packaging
  • General purpose plastic sheets
  • Uniaxially oriented polypropylene film
  • Plain polyester film
  • Thin gauge plastic sheets
  • Optical grade polycarbonate film
  • Basic plastic films for printing
  • Extruded acrylic sheets
  • Rigid PETG sheets.
Examples

Saudi Arabian petrochemical companies frequently export bulk rolls of non-cellular polyethylene film to India for use in agricultural mulching, protective packaging, and geomembrane applications, typically via large ocean vessels. South Korean manufacturers ship rigid clear PVC sheets to Vietnam for vacuum forming applications in signage, stationery, and blister packaging, utilizing containerized sea freight. German producers supply high-quality cast acrylic sheets to the United States for architectural glazing, display fabrication, and advanced lighting fixtures, often through specialized freight services. Furthermore, Japanese firms export optical-grade polycarbonate film to Mexico for electronic component protection and graphic overlays in automotive dashboards, leveraging precise logistics and trade agreements.

Subheadings under 39.20 19

3920.10Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polymers of ethylene, non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.20Plastics; of polymers of propylene, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.30Plastics; of polymers of styrene, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.43Plastics; polymers of vinyl chloride, containing by weight not less than 6% of plasticisers; plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.49Plastics; polymers of vinyl chloride, containing by weight, less than 6% of plasticisers; plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.51Plastics; of acrylic polymers, polymethyl methacrylate, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.59Plastics; of acrylic polymers (excluding polymethyl methacrylate), plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.61Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polycarbonates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.62Plastics; plates, sheets, film, foil and strip (not self-adhesive), of poly(ethylene terephthalate), non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.63Plastics; plates, sheets, film, foil and strip (not self-adhesive), of unsaturated polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.69Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polyesters n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.71Plastics; plates, sheets, film, foil and strip (not self-adhesive), of regenerated cellulose; non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.73Plastics; plates, sheets, film, foil and strip (not self-adhesive), of cellulose acetate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.79Plastics; plates, sheets, film, foil and strip (not self-adhesive), of cellulose derivatives n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.91Plastics; plates, sheets, film, foil and strip (not self-adhesive), of poly(vinyl butyral), non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.92Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polyamides, non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.93Plastics; plates, sheets, film, foil and strip (not self-adhesive), of amino-resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.94Plastics; plates, sheets, film, foil and strip (not self-adhesive), of phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials3920.99Plastics; plates, sheets, film, foil and strip (not self-adhesive), of plastics n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

35 Brazil NCM codes in heading 39.20 →

Codes often confused with 39.20

Common mistake. The most common misclassification for 3920 involves mistaking it for self-adhesive plastics (3919), cellular plastics, or plastics that are reinforced, laminated, or combined with other materials (3921). The 'not self-adhesive,' 'non-cellular,' and 'not reinforced, laminated, supported or similarly combined' clauses are paramount. Even a slight modification, such as a cellular structure or a reinforcing layer, would move the product to 3921. Conversely, if an adhesive layer is present, it belongs to 3919. Failing to precisely identify the absence of these features leads to incorrect duty rates and compliance issues, as 3920 is specifically for the most basic, unmodified flat plastic forms.

39.19Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls39.21Plastic plates, sheets, film, foil and strip n.e.c. in chapter 39

Top exporters and importers of HS code 3920, 2025

In 2025, the largest exporter of HS code 3920 in UN Comtrade data was China, with 19% of world exports; the largest importer in UN Comtrade data was China, with 9.4% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 China $12.9B
  2. 2 Germany $6.8B
  3. 3 Japan $6.0B

World total: $68.9B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $6.4B
  2. 2 United States $6.2B
  3. 3 Germany $4.1B

World total: $68.1B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Questions about HS 39.20

What is HS code 3920?

HS code 3920 is a 4-digit heading in the Harmonized System that covers: Plastics; plates, sheets, film, foil and strip (not self-adhesive); non-cellular and not reinforced, laminated, supported or similarly combined with other materials, n.e.c. in chapter 39. Heading 3920 is a foundational classification within Chapter 39, covering non-cellular plastic plates, sheets, film, foil, and strip that are not self-adhesive, and crucially, are not reinforced, laminated, supported, or similarly combined with other materials. This heading serves as a primary classification for basic, unmodified flat forms of plastic, representing raw or semi-finished materials for a vast array of manufacturing processes. The scope is defined by its exclusions: it must be non-cellular (i.e., solid, not foamed), non-adhesive, and free from reinforcement, lamination, or combination with other substances. Key sub-categories include films of polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), and sheets of acrylic (PMMA), polycarbonate (PC), and polystyrene (PS). For trade compliance, meticulous verification of these 'negative' characteristics is essential to prevent misclassification. This heading is critical because it dictates the classification of basic plastic stock materials before they undergo further processing or enhancement. It forms the backbone of numerous downstream plastic products and underscores Chapter 39's role in classifying plastics in their most fundamental, unadulterated forms, highlighting the versatility of pure plastic polymers.

What products fall under HS code 3920?

Unmodified polyethylene film, clear PVC sheets, cast acrylic sheets, non-cellular polypropylene film, rigid polystyrene sheets, PET film for thermoforming, polycarbonate sheets, unreinforced nylon film, non-laminated ABS sheets, transparent cellulose acetate film, virgin HDPE sheets, thin vinyl film (non-adhesive), flexible PVC sheets (non-adhesive), BOPP film (non-adhesive), UHMW-PE sheets, PMMA sheets, LDPE film for packaging, general purpose plastic sheets, uniaxially oriented polypropylene film, plain polyester film, thin gauge plastic sheets, optical grade polycarbonate film, basic plastic films for printing, extruded acrylic sheets, rigid PETG sheets.

What are common misclassifications for HS code 3920?

The most common misclassification for 3920 involves mistaking it for self-adhesive plastics (3919), cellular plastics, or plastics that are reinforced, laminated, or combined with other materials (3921). The 'not self-adhesive,' 'non-cellular,' and 'not reinforced, laminated, supported or similarly combined' clauses are paramount. Even a slight modification, such as a cellular structure or a reinforcing layer, would move the product to 3921. Conversely, if an adhesive layer is present, it belongs to 3919. Failing to precisely identify the absence of these features leads to incorrect duty rates and compliance issues, as 3920 is specifically for the most basic, unmodified flat plastic forms.

Which countries are the top exporters of goods under HS code 3920?

In 2025, the top exporters of HS code 3920 in UN Comtrade data were China ($12.9B, 19% of world exports), Germany ($6.8B) and Japan ($6.0B). World exports came to about $68.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 3920?

In 2025, the top importers of HS code 3920 in UN Comtrade data were China ($6.4B, 9.4% of world imports), the United States ($6.2B) and Germany ($4.1B). World imports came to about $68.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 3920 structured?

HS code 3920 is a 4-digit heading under Chapter 39 of the Harmonized System. The first 2 digits (39) identify the chapter, and digits 3-4 (20) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.