Product classification
HS code for Phenolic resin sheets: 3920.94
Plastics, plates, sheets, film, foil and strip (not self-adhesive), of phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
Classification of phenolic resin sheets under HS 3920.94
HS code 3920.94 is designated for plates, sheets, film, foil, and strip made of phenolic resins. This classification is part of Chapter 39, which governs plastics and articles thereof. Heading 3920 is specific to products that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. For a product to fall under 3920.94, it must be a flat, semi-finished shape consisting entirely of phenolic resin. The distinction between 3920 and 3921 is a frequent point of audit for customs officials. If the phenolic sheet is reinforced with a substrate like paper, cotton fabric, or glass fiber (common in industrial laminates like Bakelite), it is excluded from 3920.94 and must be classified under 3921.90. This code is strictly for "pure" phenolic plastic sheets that have been cast or extruded but not yet converted into a finished article like a gear or an electrical insulator.
- Covers
- Non-cellular phenolic resin sheets
- Unreinforced phenolic film and foil
- Phenolic resin strips (not self-adhesive)
- Cast phenolic plates without internal reinforcement
- Also under 3920.94
- Bakelite (historical, but brand still exists)
- Sumitomo Bakelite
- Hexion (phenolic resins)
- Georgia-Pacific (phenolic resins)
- Norplex-Micarta (laminates)
Codes often confused with 3920.94
Common mistake. The most common misclassification is using 3920.94 for reinforced laminates, which belong under 3921.90. Most industrial "phenolic sheets" are actually composites (e.g., Grade L, Grade C, or FR-4 equivalents), which require the 3921 classification. Another error is confusing these with self-adhesive strips, which are classified under 3919. Finally, if the sheet is cut into a specific shape other than a rectangle, it may be classified as a finished article in 3926.
Top exporters and importers of HS 392094 (the code used for phenolic resin sheets), 2025
In 2025, the largest exporter of HS 392094 (the code used for phenolic resin sheets) in UN Comtrade data was China, with 75% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 15% 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 392094, not only phenolic resin sheets.
Top exporters 2025 · share of world exports
- 1 China $129M 75% of world exports
- 2 United States $21M 12% of world exports
- 3 United Kingdom $4.7M 2.7% of world exports
World total: $172M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Vietnam* ~$20M 15% of world imports · partner records ↗
- 2 United Arab Emirates* ~$13M 9.6% of world imports · partner records ↗
- 3 United States $10M 7.4% of world imports
World total: $136M 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 phenolic resin sheets
Brazil classifies phenolic resin sheets under NCM 3920.94.00: HS 3920.94 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about phenolic resin sheets
What is the HS code for Phenolic resin sheets?
The HS code for Phenolic resin sheets is 392094 (Plastics; plates, sheets, film, foil and strip (not self-adhesive), of phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials). The HS code for non-cellular, unreinforced phenolic resin sheets is 3920.94.
How do I classify Phenolic resin sheets for customs?
Phenolic resin sheets is classified under HS code 392094 — Plastics; plates, sheets, film, foil and strip (not self-adhesive), of phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. This is a 6-digit subheading level code.
What code is used if the phenolic sheet is reinforced with glass fiber?
Reinforced or laminated phenolic sheets are classified under HS code 3921.90, as they are combined with other materials.
Which countries are the top exporters of phenolic resin sheets (HS 392094)?
In 2025, the top exporters of HS 392094 (the code used for phenolic resin sheets) in UN Comtrade data were China ($129M, 75% of world exports), the United States ($21M) and the United Kingdom ($4.7M). World exports came to about $172M, 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 phenolic resin sheets (HS 392094)?
In 2025, the top importers of HS 392094 (the code used for phenolic resin sheets) in UN Comtrade data were Vietnam (about $20M, 15% of world imports), the United Arab Emirates (about $13M) and the United States ($10M). World imports came to about $136M, 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 Phenolic resin sheets the same in all countries?
The base HS code 392094 for Phenolic resin 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 phenolic resin sheets in Brazil?
In Brazil, phenolic resin sheets (HS 392094) is classified under NCM 3920.94.00.