HS code · 6-digit subheading
HS Code 3921.13 – Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular
HS code 3921.13 is the 6-digit subheading for plastics, plates, sheets, film, foil and strip, of polyurethanes, cellular. It is used for flexible polyurethane foam sheets, rigid polyurethane insulation panels, memory foam blocks, automotive seating foam and refrigeration insulation boards.
What HS 3921.13 covers
This HS code covers cellular plastics made from polyurethanes, encompassing both flexible and rigid foams, in the form of plates, sheets, film, foil, and strip. These materials are extensively traded globally for their superior insulation properties, excellent cushioning capabilities, and remarkable versatility. Flexible polyurethane foam is crucial for furniture, bedding, and automotive seating, providing comfort and support. Rigid polyurethane foam is a leading material for thermal insulation in construction and refrigeration, contributing to energy efficiency. International trade is driven by the global demand for comfort products, energy-efficient buildings, and cold chain logistics. Major importers include furniture manufacturers, automotive assemblers, and construction companies. Exporters are typically large chemical companies and specialized foam producers. The market is influenced by consumer spending, construction activity, and environmental regulations promoting energy efficiency.
- Covers
- Flexible polyurethane foam sheets
- Rigid polyurethane insulation panels
- Memory foam blocks
- Automotive seating foam
- Refrigeration insulation boards
- Spray foam insulation components
- Acoustic foam panels
- Examples
- BASF Elastopur
- Covestro Baydur
- Dow VORANOL
- Recticel (various foams)
- Kingspan (insulation panels)
Codes often confused with 3921.13
Common mistake. Can be confused with 392111 (cellular polystyrene) or 392112 (cellular PVC) if the specific polymer type is not identified, or 392190 (other cellular plastics) if the polyurethane nature is overlooked.
Top exporters and importers of HS code 392113, 2025
In 2025, the largest exporter of HS code 392113 in UN Comtrade data was the United States, with 14% of world exports; the largest importer in UN Comtrade data was Mexico, with 9.8% 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 United States $708M 14% of world exports
- 2 China $704M 14% of world exports
- 3 Germany $552M 11% of world exports
World total: $5.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Mexico $470M 9.8% of world imports
- 2 United States $318M 6.6% of world imports
- 3 Germany $263M 5.5% of world imports
World total: $4.8B 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.
Brazil NCM codes for 3921.13 2
Brazil splits HS 3921.13 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 3921.13.10 Open-cell polyester polyurethane foam sheetsCom 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
- 3921.13.90 Other cellular polyurethane plates and sheetsOutras
All Brazil NCM codes in heading 39.21 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 3921.13
What is HS code 392113?
HS code 392113 is a 6-digit subheading in the Harmonized System that covers: Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular. This HS code covers cellular plastics made from polyurethanes, encompassing both flexible and rigid foams, in the form of plates, sheets, film, foil, and strip. These materials are extensively traded globally for their superior insulation properties, excellent cushioning capabilities, and remarkable versatility. Flexible polyurethane foam is crucial for furniture, bedding, and automotive seating, providing comfort and support. Rigid polyurethane foam is a leading material for thermal insulation in construction and refrigeration, contributing to energy efficiency. International trade is driven by the global demand for comfort products, energy-efficient buildings, and cold chain logistics. Major importers include furniture manufacturers, automotive assemblers, and construction companies. Exporters are typically large chemical companies and specialized foam producers. The market is influenced by consumer spending, construction activity, and environmental regulations promoting energy efficiency.
What products fall under HS code 392113?
Flexible polyurethane foam sheets, Rigid polyurethane insulation panels, Memory foam blocks, Automotive seating foam, Refrigeration insulation boards, Spray foam insulation components, Acoustic foam panels
What are common misclassifications for HS code 392113?
Can be confused with 392111 (cellular polystyrene) or 392112 (cellular PVC) if the specific polymer type is not identified, or 392190 (other cellular plastics) if the polyurethane nature is overlooked.
Which countries are the top exporters of goods under HS code 392113?
In 2025, the top exporters of HS code 392113 in UN Comtrade data were the United States ($708M, 14% of world exports), China ($704M) and Germany ($552M). World exports came to about $5.0B, 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 392113?
In 2025, the top importers of HS code 392113 in UN Comtrade data were Mexico ($470M, 9.8% of world imports), the United States ($318M) and Germany ($263M). World imports came to about $4.8B, 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 392113 structured?
HS code 392113 is a 6-digit subheading under the Harmonized System. The first 2 digits (39) identify the chapter, digits 3-4 (21) identify the heading, and digits 5-6 (13) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 392113?
Brazil splits HS code 392113 into 2 NCM codes: 3921.13.10 (Open-cell polyester polyurethane foam sheets), 3921.13.90 (Other cellular polyurethane plates and sheets). The first 6 digits of each match the HS code.