Product classification
HS code for Paper finishing agent: 3809.92
Finishing agents and dye carriers, to accelerate dyeing or fixing of dye-stuffs, other products and preparations, used in the paper industry (excluding those with a basis of amylaceous substances).
Classification of paper finishing agent under HS 3809.92
Paper finishing agents are classified under HS code 3809.92 because they are specialized chemical preparations used specifically in the paper and paperboard industry to alter the surface characteristics or performance of the final product. According to the General Rules for the Interpretation of the Harmonized System (GRI), products are classified based on their chemical composition and intended industrial application. Heading 3809 covers finishing agents, dye carriers to accelerate dyeing or fixing of dyestuffs, and other preparations used in the textile, paper, leather, or like industries. Subheading 3809.92 is reserved for those used in the paper industry, provided they are not based on amylaceous substances (starches), which would move the classification to 3809.10. These agents are essential for improving printability, water resistance, and surface smoothness.
- Covers
- Surface sizing agents (non-starch based)
- Coating binders and additives
- Wet-strength resins
- Retention and drainage aids
- Optical brightening agents (when formulated as finishing preparations)
- Defoamers used in the finishing stage
- Also under 3809.92
- Kemira FennoSize
- Solenis Hercobond
- BASF Basoplast
- Dow Coating Materials
- Nalco Water
Codes often confused with 3809.92
Common mistake. A frequent point of confusion occurs with HS code 3809.10, which covers finishing agents with a basis of amylaceous substances (starches). If the paper finishing agent is primarily starch-based, it must be classified there regardless of its use in the paper industry. Additionally, pure synthetic organic coloring matter is classified under heading 3204, even if used for paper, unless it is prepared as a finishing agent. Another common error is using 3809.91, which is strictly for the textile industry, or 3809.93, which is for the leather industry.
Top exporters and importers of HS 380992 (the code used for paper finishing agent), 2025
In 2025, the largest exporter of HS 380992 (the code used for paper finishing agent) in UN Comtrade data was Germany, with 12% of world exports; the largest importer in UN Comtrade data was Germany, with 9.4% 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 380992, not only paper finishing agent.
Top exporters 2025 · share of world exports
- 1 Germany $110M 12% of world exports
- 2 United States $107M 12% of world exports
- 3 Norway $96M 10% of world exports
World total: $922M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $89M 9.4% of world imports
- 2 Indonesia $58M 6.1% of world imports
- 3 China $53M 5.7% of world imports
World total: $942M 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 paper finishing agent
Brazil splits HS 3809.92 into 3 NCM codes. Pick the one that matches your product:
- 3809.92.11Paraffin or fatty acid paper waterproofers
- 3809.92.19Other paper waterproofing agents
- 3809.92.90Other paper finishing agents
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about paper finishing agent
What is the HS code for Paper finishing agent?
The HS code for Paper finishing agent is 380992 (Finishing agents and dye carriers; to accelerate dyeing or fixing of dye-stuffs, other products and preparations, used in the paper industry (excluding those with a basis of amylaceous substances)). The primary HS code for paper finishing agents (excluding starch-based ones) is 3809.92.
How do I classify Paper finishing agent for customs?
Paper finishing agent is classified under HS code 380992 — Finishing agents and dye carriers; to accelerate dyeing or fixing of dye-stuffs, other products and preparations, used in the paper industry (excluding those with a basis of amylaceous substances). This is a 6-digit subheading level code.
Does this code include starch-based sizing agents?
No, starch-based or amylaceous finishing agents are classified under HS code 3809.10, even if they are used exclusively in paper manufacturing.
Which countries are the top exporters of paper finishing agent (HS 380992)?
In 2025, the top exporters of HS 380992 (the code used for paper finishing agent) in UN Comtrade data were Germany ($110M, 12% of world exports), the United States ($107M) and Norway ($96M). World exports came to about $922M, 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 paper finishing agent (HS 380992)?
In 2025, the top importers of HS 380992 (the code used for paper finishing agent) in UN Comtrade data were Germany ($89M, 9.4% of world imports), Indonesia ($58M) and China ($53M). World imports came to about $942M, 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 Paper finishing agent the same in all countries?
The base HS code 380992 for Paper finishing agent 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 paper finishing agent in Brazil?
Brazil splits HS 380992 into 3 NCM codes, so the right one for paper finishing agent depends on the product's details: 3809.92.11 (Paraffin or fatty acid paper waterproofers), 3809.92.19 (Other paper waterproofing agents), 3809.92.90 (Other paper finishing agents).