Product classification
HS code for Hard PVC sheets: 3920.49
Plastics, 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 materials.
Classification of hard PVC sheets under HS 3920.49
Hard PVC sheets are classified under HS code 3920.49. This classification is determined by the material composition and the physical structure of the product. Chapter 39 of the Harmonized System covers plastics and articles thereof. Heading 3920 specifically applies to plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. Within this heading, subheadings are divided by the type of polymer. PVC (polyvinyl chloride) falls under 3920.4x. The distinction between "hard" and "soft" PVC is based on the plasticizer content by weight. According to the HS Explanatory Notes, PVC containing less than 6% plasticizers is considered rigid or hard PVC, leading to the classification of 3920.49. This code is essential for industrial manufacturers who use these sheets for thermoforming, signage, or chemical tank construction, as it distinguishes the material from more flexible, plasticized versions used in upholstery or flexible tubing.
- Covers
- Rigid PVC industrial sheets
- Unplasticized Polyvinyl Chloride (uPVC) panels
- Clear rigid PVC film for packaging
- Flat hard PVC plates for construction
- Opaque rigid PVC strips
- Also under 3920.49
- Klöckner Pentaplast rigid PVC films
- Veka PVC profiles
- Kömmerling PVC window systems
- Formosa Plastics PVC products.
Codes often confused with 3920.49
Common mistake. Hard PVC sheets are often confused with HS code 3920.43, which is reserved for PVC sheets containing 6% or more plasticizers (soft PVC). They are also frequently misclassified under 3921.12 if the material is cellular (foam PVC), or 3919.90 if the sheets have a self-adhesive backing. Importers must also avoid heading 3926, which is a residual category for finished articles, as sheets are considered primary forms or semi-finished products under heading 3920.
Top exporters and importers of HS 392049 (the code used for hard PVC sheets), 2025
In 2025, the largest exporter of HS 392049 (the code used for hard 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 7.2% 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 392049, not only hard PVC sheets.
Top exporters 2025 · share of world exports
- 1 China $1.3B 34% of world exports
- 2 Germany $724M 18% of world exports
- 3 United States $290M 7.3% of world exports
World total: $4.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $260M 7.2% of world imports
- 2 Vietnam* ~$228M 6.3% of world imports · partner records ↗
- 3 United Kingdom $189M 5.2% of world imports
World total: $3.6B 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 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 code for hard PVC sheets
Brazil classifies hard PVC sheets under NCM 3920.49.00: HS 3920.49 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about hard PVC sheets
What is the HS code for Hard PVC sheets?
The HS code for Hard PVC sheets is 392049 (Plastics; 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 materials). The HS code for hard PVC sheets (containing less than 6% plasticizers) is 3920.49.
How do I classify Hard PVC sheets for customs?
Hard PVC sheets is classified under HS code 392049 — Plastics; 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 materials. This is a 6-digit subheading level code.
Does this code include PVC foam boards?
No, PVC foam boards are cellular plastics and are classified under HS code 3921.12 rather than 3920.49.
Which countries are the top exporters of hard PVC sheets (HS 392049)?
In 2025, the top exporters of HS 392049 (the code used for hard PVC sheets) in UN Comtrade data were China ($1.3B, 34% of world exports), Germany ($724M) and the United States ($290M). World exports came to about $4.0B, 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 hard PVC sheets (HS 392049)?
In 2025, the top importers of HS 392049 (the code used for hard PVC sheets) in UN Comtrade data were the United States ($260M, 7.2% of world imports), Vietnam (about $228M) and the United Kingdom ($189M). World imports came to about $3.6B, 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.
Is the HS code for Hard PVC sheets the same in all countries?
The base HS code 392049 for Hard 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 hard PVC sheets in Brazil?
In Brazil, hard PVC sheets (HS 392049) is classified under NCM 3920.49.00.