Product classification
HS code for Flexible plastic tubing: 3917.32
Plastics, tubes, pipes and hoses thereof, other than those of item no. 3917.31, not reinforced or otherwise combined with other materials, without fittings.
Classification of flexible plastic tubing under HS 3917.32
HS code 3917.32 is reserved for flexible plastic tubing that is not reinforced or otherwise combined with other materials and is presented without fittings. This classification is part of Chapter 39, which governs plastics and their derivatives. The primary distinction for 3917.32 is the simplicity of the product's construction. To qualify, the tubing must be made entirely of a single plastic material or multiple plastic layers without the integration of textile, metal, or glass fiber reinforcements. Furthermore, the absence of fittings—such as joints, elbows, or flanges—is a mandatory requirement for this specific code. If the tubing were to have fittings attached at the time of import, it would typically be reclassified under 3917.33. This code is essential for identifying basic plastic conduits used in fluid transfer where high pressure or structural reinforcement is not a requirement. Customs authorities look for the absence of any internal braiding or external mesh that would constitute reinforcement. The material must be flexible at room temperature, distinguishing it from the rigid tubes found in 3917.21 through 3917.29.
- Covers
- Non-reinforced polyethylene (PE) tubing
- Simple PVC flexible tubing without connectors
- Polypropylene (PP) flexible tubes
- Medical grade plastic tubing (bulk, no fittings)
- Clear vinyl tubing for low-pressure applications
- Also under 3917.32
- Schedule 40 PVC pipe
- PEX-A tubing
- HDPE culvert pipe
- basic garden hose
- flexible PVC ducting
Codes often confused with 3917.32
Common mistake. This code is often confused with 3917.33, which is the correct code if the tubing has fittings attached. It is also frequently mixed up with 3917.39, which covers flexible tubing that is reinforced with materials like textile cord or glass fibers. Additionally, if the tubing is rigid, it must be classified under 3917.21 to 3917.29 depending on the polymer type.
Top exporters and importers of HS 391732 (the code used for flexible plastic tubing), 2025
In 2025, the largest exporter of HS 391732 (the code used for flexible plastic tubing) in UN Comtrade data was the United States, with 22% of world exports; the largest importer in UN Comtrade data was Mexico, with 13% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 391732, not only flexible plastic tubing.
Top exporters 2025 · share of world exports
- 1 United States $1.5B 22% of world exports
- 2 Germany $970M 15% of world exports
- 3 China $481M 7.3% of world exports
World total: $6.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Mexico $774M 13% of world imports
- 2 United States $544M 9.1% of world imports
- 3 Germany $404M 6.8% of world imports
World total: $6.0B 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 flexible plastic tubing
Brazil splits HS 3917.32 into 8 NCM codes. Pick the one that matches your product:
- 3917.32.10Unreinforced ethylene copolymer tubes, unfitted
- 3917.32.21Polypropylene capillaries, dialysis/oxygenation
- 3917.32.29Other unreinforced polypropylene tubes
- 3917.32.30Unreinforced PET tubes without fittings
- 3917.32.40Unreinforced silicone tubes without fittings
- 3917.32.51Regenerated cellulose haemodialysis capillaries
- 3917.32.59Other regenerated cellulose tubes, unreinforced
- 3917.32.90Other unreinforced plastic tubes, no fittings
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about flexible plastic tubing
What is the HS code for Flexible plastic tubing?
The HS code for Flexible plastic tubing is 391732 (Plastics; tubes, pipes and hoses thereof, other than those of item no. 3917.31, not reinforced or otherwise combined with other materials, without fittings). The HS code for flexible plastic tubing that is not reinforced and lacks fittings is 3917.32.
How do I classify Flexible plastic tubing for customs?
Flexible plastic tubing is classified under HS code 391732 — Plastics; tubes, pipes and hoses thereof, other than those of item no. 3917.31, not reinforced or otherwise combined with other materials, without fittings. This is a 6-digit subheading level code.
Can medical tubing be classified under 3917.32?
Yes, provided the medical tubing is made of plastic, is flexible, contains no reinforcement, and is imported without connectors or fittings.
Which countries are the top exporters of flexible plastic tubing (HS 391732)?
In 2025, the top exporters of HS 391732 (the code used for flexible plastic tubing) in UN Comtrade data were the United States ($1.5B, 22% of world exports), Germany ($970M) and China ($481M). World exports came to about $6.6B, 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 flexible plastic tubing (HS 391732)?
In 2025, the top importers of HS 391732 (the code used for flexible plastic tubing) in UN Comtrade data were Mexico ($774M, 13% of world imports), the United States ($544M) and Germany ($404M). World imports came to about $6.0B, 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.
Is the HS code for Flexible plastic tubing the same in all countries?
The base HS code 391732 for Flexible plastic tubing 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 flexible plastic tubing in Brazil?
Brazil splits HS 391732 into 8 NCM codes, so the right one for flexible plastic tubing depends on the product's details: 3917.32.10 (Unreinforced ethylene copolymer tubes, unfitted), 3917.32.21 (Polypropylene capillaries, dialysis/oxygenation), 3917.32.29 (Other unreinforced polypropylene tubes), 3917.32.30 (Unreinforced PET tubes without fittings), 3917.32.40 (Unreinforced silicone tubes without fittings), 3917.32.51 (Regenerated cellulose haemodialysis capillaries), and more.