Product classification
HS code for Foamed PVC panels: 3921.12
Plastics, plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular.
Classification of foamed PVC panels under HS 3921.12
Foamed PVC panels are classified under HS code 3921.12. This classification falls under Chapter 39, which covers plastics and articles thereof. Heading 3921 is used for "other" plates, sheets, film, foil, and strip of plastics that are not covered by heading 3920 (which covers non-cellular and non-reinforced plastics). Subheading 3921.12 specifically identifies cellular products made from polymers of vinyl chloride (PVC). Foamed PVC, also known as expanded PVC or PVC foam board, is created by adding a foaming agent to the plastic resin, resulting in a material with a lower density and a closed-cell structure. This material is widely used in the signage, display, and construction industries due to its lightweight nature, durability, and ease of fabrication. The classification is determined by the cellular nature of the plastic and the specific polymer type (vinyl chloride). If the panel were made of a different plastic, such as polyurethane, it would fall under 3921.13. If the panel were not cellular (i.e., solid PVC), it would be classified under 3920.43. Importers must be careful to distinguish between these types, as the physical properties and intended uses can be very similar, yet the HS codes differ based on the internal structure of the material. Furthermore, if the panels are combined with other materials like wood or metal, the classification might shift to a composite heading or the heading of the material that provides the essential character of the finished product.
- Covers
- Expanded PVC sheets
- PVC foam board
- Rigid cellular PVC panels
- Sintra board (brand name)
- Cellular PVC signage blanks
- 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. Foamed PVC panels are frequently misclassified under 3920.43, which is for non-cellular PVC sheets. The presence of a cellular (foam) structure is the deciding factor for 3921.12. They are also sometimes confused with 4411 (fiberboard) when used in construction, but the plastic composition dictates classification in Chapter 39.
Top exporters and importers of HS 392112 (the code used for foamed PVC panels), 2025
In 2025, the largest exporter of HS 392112 (the code used for foamed PVC panels) 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 foamed PVC panels.
Top exporters 2025 · share of world exports
- 1 China $883M 37% of world exports
- 2 United States $316M 13% of world exports
- 3 Germany $202M 8.4% of world exports
World total: $2.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Mexico $640M 25% of world imports
- 2 United States $279M 11% of world imports
- 3 Germany $96M 3.7% 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.
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 foamed PVC panels
Brazil classifies foamed PVC panels 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 foamed PVC panels
What is the HS code for Foamed PVC panels?
The HS code for Foamed PVC panels is 392112 (Plastics; plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular). The HS code for cellular plates and sheets made of polymers of vinyl chloride is 3921.12.
How do I classify Foamed PVC panels for customs?
Foamed PVC panels 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.
Is foamed PVC the same as PVC foam board?
Yes, PVC foam board is the common commercial name for foamed PVC panels, and both are classified under HS code 3921.12 due to their cellular plastic structure.
Which countries are the top exporters of foamed PVC panels (HS 392112)?
In 2025, the top exporters of HS 392112 (the code used for foamed PVC panels) 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 foamed PVC panels (HS 392112)?
In 2025, the top importers of HS 392112 (the code used for foamed PVC panels) 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 Foamed PVC panels the same in all countries?
The base HS code 392112 for Foamed PVC panels 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 foamed PVC panels in Brazil?
In Brazil, foamed PVC panels (HS 392112) is classified under NCM 3921.12.00.