Product classification
HS code for PC sheets: 3920.61
Plastics, plates, sheets, film, foil and strip (not self-adhesive), of polycarbonates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
Classification of PC sheets under HS 3920.61
Polycarbonate (PC) sheets are classified under HS code 3920.61. This classification falls within Chapter 39, which covers plastics and articles thereof. Heading 3920 is designated for other plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. The subheading 3920.61 specifically identifies products made from polycarbonates. To qualify for this code, the sheets must be "worked" only to the extent of surface-working (such as polishing, embossing, or coloring) or being cut into rectangles or squares. The classification relies on the material composition (polycarbonate) and the physical structure (non-cellular and non-reinforced). This ensures that standard industrial PC sheets used in glazing, roofing, and protective barriers are consistently categorized globally. Under GRI 1, the terms of the heading and subheadings are the primary factors for classification, and since polycarbonates are specifically named in the 3920.6x series, 3920.61 is the correct legal classification.
- Covers
- Solid polycarbonate sheets for construction
- Flat polycarbonate film in rolls (non-adhesive)
- Clear PC sheets for machine guards
- Opaque or colored polycarbonate plates
- Also under 3920.61
- Lexan (Sabic)
- Makrolon (Covestro)
- Palsun (Palram)
- Gallina (multiwall PC sheets).
Codes often confused with 3920.61
Common mistake. PC sheets are often misclassified under 3921.90 or 3921.19. HS code 3921 is reserved for sheets that are cellular (foam-like) or reinforced with glass fibers or other materials. If a PC sheet has a honeycomb structure or is reinforced with metal mesh, it cannot stay in 3920.61. Another common error is using 3919.90 for sheets that have a self-adhesive backing, which are specifically excluded from 3920.
Top exporters and importers of HS 392061 (the code used for PC sheets), 2025
In 2025, the largest exporter of HS 392061 (the code used for PC sheets) in UN Comtrade data was China, with 23% of world exports; the largest importer in UN Comtrade data was Germany, with 8.1% 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 392061, not only PC sheets.
Top exporters 2025 · share of world exports
- 1 China $380M 23% of world exports
- 2 United States $147M 8.7% of world exports
- 3 Germany $146M 8.7% of world exports
World total: $1.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $127M 8.1% of world imports
- 2 China $116M 7.4% of world imports
- 3 United States $104M 6.6% of world imports
World total: $1.6B 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 PC sheets
Brazil classifies PC sheets under NCM 3920.61.00: HS 3920.61 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about PC sheets
What is the HS code for PC sheets?
The HS code for PC sheets is 392061 (Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polycarbonates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials). The standard HS code for non-cellular, non-reinforced polycarbonate sheets is 3920.61.
How do I classify PC sheets for customs?
PC sheets is classified under HS code 392061 — Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polycarbonates, 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 corrugated polycarbonate sheets?
Generally, no. Corrugated sheets are often considered "profile shapes" or may fall under 3921 or 3926 depending on their specific geometry and manufacturing process.
Which countries are the top exporters of PC sheets (HS 392061)?
In 2025, the top exporters of HS 392061 (the code used for PC sheets) in UN Comtrade data were China ($380M, 23% of world exports), the United States ($147M) and Germany ($146M). World exports came to about $1.7B, 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 PC sheets (HS 392061)?
In 2025, the top importers of HS 392061 (the code used for PC sheets) in UN Comtrade data were Germany ($127M, 8.1% of world imports), China ($116M) and the United States ($104M). World imports came to about $1.6B, 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 PC sheets the same in all countries?
The base HS code 392061 for PC 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 PC sheets in Brazil?
In Brazil, PC sheets (HS 392061) is classified under NCM 3920.61.00.