Product classification

HS code for Cellular PVC sheets: 3921.12

Plastics, plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular.

Classification of cellular PVC sheets under HS 3921.12

Cellular PVC sheets are classified under HS code 3921.12. This classification is based on two primary criteria: the chemical composition of the material and its physical structure. The material must be a polymer of vinyl chloride (PVC), and the structure must be "cellular." In the Harmonized System, cellular plastics are those that have been expanded or foamed to create a structure containing numerous small cells or pores throughout the mass. These are commonly referred to in the industry as expanded PVC or PVC foam boards. Because these sheets are cellular, they are excluded from heading 3920 (which covers non-cellular plastics) and are instead placed in heading 3921. The 3921.12 subheading is specific to PVC, distinguishing it from other cellular plastics like polystyrene or polyurethane. These sheets are widely used in the construction, signage, and display industries due to their light weight and rigidity.

Covers
  • Expanded PVC foam boards
  • Cellular PVC trim boards
  • Rigid PVC foam sheets
  • Closed-cell PVC sheets
  • Lightweight PVC display panels
Also under 3921.12
  • Palram Palight
  • Sintra (3A Composites)
  • Kommerling Komacel
  • Vycom Celtec
  • Alupanel (foamed PVC core)

Codes often confused with 3921.12

Common mistake. The most common misclassification is HS code 3920.43 or 3920.49, which covers rigid, non-cellular PVC sheets. The distinction lies entirely in the internal structure; if the sheet is solid and not foamed, it cannot be 3921.12. It is also sometimes confused with 3921.13 (cellular polyurethanes) if the chemical composition is not verified by a lab test or technical data sheet.

3920.43Plastics; 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 materials3921.13Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular

Top exporters and importers of HS 392112 (the code used for cellular PVC sheets), 2025

In 2025, the largest exporter of HS 392112 (the code used for cellular PVC sheets) in UN Comtrade data was China, with 37% of world exports; the largest importer in UN Comtrade data was Mexico, with 25% of world imports. Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 2.4% of its imports here ($2.2M, CEPII BACI), so it may also belong among the top importers.

Figures cover everything classified under HS 392112, not only cellular PVC sheets.

Top exporters 2025 · share of world exports

  1. 1 China $883M
  2. 2 United States $316M
  3. 3 Germany $202M

World total: $2.4B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Mexico $640M
  2. 2 United States $279M
  3. 3 Germany $96M

Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 2.4% of its imports here ($2.2M, CEPII BACI), so it may also belong among the top importers.

World total: $2.6B 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 code for cellular PVC sheets

Brazil classifies cellular PVC sheets under NCM 3921.12.00: HS 3921.12 with 00 added.

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about cellular PVC sheets

What is the HS code for Cellular PVC sheets?

The HS code for Cellular PVC sheets is 392112 (Plastics; plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular). The HS code for cellular (foamed) sheets made of polymers of vinyl chloride is 3921.12.

How do I classify Cellular PVC sheets for customs?

Cellular PVC sheets is classified under HS code 392112 — Plastics; plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular. This is a 6-digit subheading level code.

How do I distinguish cellular PVC from regular PVC?

Cellular PVC has a foamed, porous internal structure and a lower density, whereas regular PVC (3920.49) is solid and significantly heavier for the same thickness.

Which countries are the top exporters of cellular PVC sheets (HS 392112)?

In 2025, the top exporters of HS 392112 (the code used for cellular PVC sheets) in UN Comtrade data were China ($883M, 37% of world exports), the United States ($316M) and Germany ($202M). World exports came to about $2.4B, 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 cellular PVC sheets (HS 392112)?

In 2025, the top importers of HS 392112 (the code used for cellular PVC sheets) in UN Comtrade data were Mexico ($640M, 25% of world imports), the United States ($279M) and Germany ($96M). World imports came to about $2.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 2.4% of its imports here ($2.2M, CEPII BACI), so it may also belong among the top importers.

Is the HS code for Cellular PVC sheets the same in all countries?

The base HS code 392112 for Cellular PVC sheets is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for cellular PVC sheets in Brazil?

In Brazil, cellular PVC sheets (HS 392112) is classified under NCM 3921.12.00.