Product classification

HS code for Flexible PVC sheets: 3920.43

Plastics, 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 materials.

Classification of flexible PVC sheets under HS 3920.43

Flexible PVC sheets are classified under HS code 3920.43. This classification is found in Chapter 39, which covers plastics and articles thereof. Heading 3920 is designated for other plates, sheets, film, foil, and strip, of plastics, non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. The specific subheading 3920.43 is reserved for polymers of vinyl chloride (PVC) that contain by weight not less than 6% of plasticizers. The plasticizer content is the critical technical threshold; it is what imparts flexibility to the PVC, distinguishing it from rigid PVC variants. These sheets must not be self-adhesive, as adhesive-backed plastics are classified under heading 3919. The material must also be non-cellular, meaning it does not have a foam or sponge-like structure. This code is used for high-quality, flexible vinyl materials used in industrial curtains, packaging, and protective coverings where the material is a single layer of plastic without a textile backing or internal reinforcement mesh.

Covers
  • Flexible PVC film for industrial packaging
  • Clear vinyl sheets for walk-in freezer curtains
  • Non-adhesive flexible PVC foil
  • Plasticized PVC strips for door barriers
  • Flexible vinyl sheeting for stationery covers
  • Unreinforced PVC liners
Also under 3920.43
  • Renolit flexible PVC films
  • LG Hausys flexible PVC
  • Teknor Apex flexible PVC compounds
  • Veka (though more known for rigid profiles, also produces flexible films).

Codes often confused with 3920.43

Common mistake. The most common misclassification is HS code 3920.49, which is used for rigid PVC sheets containing less than 6% plasticizer. Another error involves HS code 3919.10 or 3919.90, which applies if the PVC sheet has a self-adhesive backing. If the sheet is reinforced with a textile mesh, it must be classified under 3921 instead of 3920.

3920.49Plastics; 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 materials3919.10Plastics; plates, sheets, film, foil, tape, strip, other flat shapes thereof, self-adhesive, in rolls of a width not exceeding 20cm3919.90Plastics; plates, sheets, film, foil, tape, strip, other flat shapes thereof, self-adhesive, other than in rolls of a width not exceeding 20cm39.21Plastic plates, sheets, film, foil and strip n.e.c. in chapter 3939.20Plastics; 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

Top exporters and importers of HS 392043 (the code used for flexible PVC sheets), 2025

In 2025, the largest exporter of HS 392043 (the code used for flexible PVC sheets) in UN Comtrade data was China, with 34% of world exports; the largest importer in UN Comtrade data was the United States, with 9.3% 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 392043, not only flexible PVC sheets.

Top exporters 2025 · share of world exports

  1. 1 China $1.1B
  2. 2 Germany $453M
  3. 3 Netherlands $278M

World total: $3.4B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $278M
  2. 2 Vietnam* ~$216M
  3. 3 Türkiye $188M

World total: $3.0B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 PVC sheets

Brazil splits HS 3920.43 into 2 NCM codes. Pick the one that matches your product:

  • 3920.43.10Clear PVC shrink film, max 250 µm, 6%+ plasticiser
  • 3920.43.90Other vinyl chloride film, 6% plasticiser or more

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

Questions about flexible PVC sheets

What is the HS code for Flexible PVC sheets?

The HS code for Flexible PVC sheets is 392043 (Plastics; 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 materials). The HS code for flexible PVC sheets (non-cellular, not reinforced, and containing at least 6% plasticizers) is 3920.43.

How do I classify Flexible PVC sheets for customs?

Flexible PVC sheets is classified under HS code 392043 — Plastics; 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 materials. This is a 6-digit subheading level code.

How do I distinguish between flexible and rigid PVC for customs?

The distinction is based on the plasticizer content by weight; flexible PVC (3920.43) has 6% or more, while rigid PVC (3920.49) has less than 6%.

Which countries are the top exporters of flexible PVC sheets (HS 392043)?

In 2025, the top exporters of HS 392043 (the code used for flexible PVC sheets) in UN Comtrade data were China ($1.1B, 34% of world exports), Germany ($453M) and the Netherlands ($278M). World exports came to about $3.4B, 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 flexible PVC sheets (HS 392043)?

In 2025, the top importers of HS 392043 (the code used for flexible PVC sheets) in UN Comtrade data were the United States ($278M, 9.3% of world imports), Vietnam (about $216M) and Türkiye ($188M). World imports came to about $3.0B, 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 PVC sheets the same in all countries?

The base HS code 392043 for Flexible 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 flexible PVC sheets in Brazil?

Brazil splits HS 392043 into 2 NCM codes, so the right one for flexible PVC sheets depends on the product's details: 3920.43.10 (Clear PVC shrink film, max 250 µm, 6%+ plasticiser), 3920.43.90 (Other vinyl chloride film, 6% plasticiser or more).