Product classification
HS code for PE sheet: 3920.10
Plastics, plates, sheets, film, foil and strip (not self-adhesive), of polymers of ethylene, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
Classification of PE sheet under HS 3920.10
The classification of Polyethylene (PE) sheets under HS code 3920.10 is strictly governed by the material's chemical composition and its physical manufacturing state. According to the General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1 and 6, products made of polymers of ethylene that are presented in the form of plates, sheets, film, foil, or strip are categorized under heading 3920. This heading is reserved for plastic products that are non-cellular and have not been reinforced, laminated, supported, or similarly combined with other materials. The subheading 3920.10 specifically isolates those products derived from ethylene polymers, such as Low-Density Polyethylene (LDPE) or High-Density Polyethylene (HDPE). This classification is crucial because it distinguishes simple, monolithic plastic sheets from more complex composite materials or those with adhesive backings. To qualify for this code, the sheet must be "unworked" or only surface-worked (such as polished, embossed, or printed) or simply cut into rectangular or square shapes. If the sheet is further processed into a specific shape other than a rectangle, or if it is combined with a textile backing or a metal layer, it would likely migrate to heading 3921 or even a different chapter entirely. Furthermore, the thickness and flexibility of the sheet do not generally affect this specific classification, provided the material remains a non-cellular polymer of ethylene. Customs authorities often require technical data sheets to confirm the absence of internal reinforcements or cellular structures to ensure the 3920.10 code is applied correctly.
- Covers
- High-Density Polyethylene (HDPE) smooth sheets
- Low-Density Polyethylene (LDPE) transparent films
- Linear Low-Density Polyethylene (LLDPE) stretch wraps (non-adhesive)
- Non-cellular PE liners for industrial use
- Surface-treated PE foil for printing
- Also under 3920.10
- Glad Cling Wrap (LDPE)
- Tyvek HomeWrap (base film is HDPE)
- pallet stretch film
- greenhouse film
- pond liners (HDPE sheet)
Codes often confused with 3920.10
Common mistake. PE sheets are frequently misclassified under HS code 3919.10 or 3919.90 if they possess a self-adhesive backing. If the sheet is reinforced with a fiberglass mesh or laminated with another material, it must be classified under 3921.90. Additionally, if the PE sheet is in a cellular (foam) form, it falls under 3921.19. Confusion also occurs with 3917 if the sheet is folded and sealed into a tube shape.
Top exporters and importers of HS 392010 (the code used for PE sheet), 2025
In 2025, the largest exporter of HS 392010 (the code used for PE sheet) in UN Comtrade data was China, with 17% of world exports; the largest importer in UN Comtrade data was the United States, with 11% 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 392010, not only PE sheet.
Top exporters 2025 · share of world exports
- 1 China $3.5B 17% of world exports
- 2 Germany $2.3B 11% of world exports
- 3 United States $1.6B 7.7% of world exports
World total: $20.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $2.2B 11% of world imports
- 2 Germany $1.4B 7.0% of world imports
- 3 France $985M 5.0% of world imports
World total: $19.7B 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 PE sheet
Brazil splits HS 3920.10 into 3 NCM codes. Pick the one that matches your product:
- 3920.10.10Ethylene polymer film, density 0.94+, max 19 µm
- 3920.10.91Ethylene polymer film for battery separators
- 3920.10.99Other ethylene polymer plates, sheets and film
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about PE sheet
What is the HS code for PE sheet?
The HS code for PE sheet is 392010 (Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polymers of ethylene, non-cellular and not reinforced, laminated, supported or similarly combined with other materials). The standard HS code for non-cellular, non-reinforced polyethylene sheets is 3920.10.
How do I classify PE sheet for customs?
PE sheet is classified under HS code 392010 — Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polymers of ethylene, 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 PE bubble wrap?
No, bubble wrap is considered a cellular plastic and is typically classified under HS code 3921.19 due to its air-filled cellular structure.
Which countries are the top exporters of PE sheet (HS 392010)?
In 2025, the top exporters of HS 392010 (the code used for PE sheet) in UN Comtrade data were China ($3.5B, 17% of world exports), Germany ($2.3B) and the United States ($1.6B). World exports came to about $20.4B, 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 PE sheet (HS 392010)?
In 2025, the top importers of HS 392010 (the code used for PE sheet) in UN Comtrade data were the United States ($2.2B, 11% of world imports), Germany ($1.4B) and France ($985M). World imports came to about $19.7B, 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.
Is the HS code for PE sheet the same in all countries?
The base HS code 392010 for PE sheet 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 PE sheet in Brazil?
Brazil splits HS 392010 into 3 NCM codes, so the right one for PE sheet depends on the product's details: 3920.10.10 (Ethylene polymer film, density 0.94+, max 19 µm), 3920.10.91 (Ethylene polymer film for battery separators), 3920.10.99 (Other ethylene polymer plates, sheets and film).