Product classification
HS code for Plastic foam sheets: 3921.19
Plastics, plates, sheets, film, foil and strip, of plastics n.e.c. in heading no. 3921, cellular.
Classification of plastic foam sheets under HS 3921.19
Plastic foam sheets are classified under HS code 3921.19. Heading 3921 covers other plates, sheets, film, foil, and strip of plastics. The classification logic relies on Note 10 to Chapter 39, which defines the scope of plates, sheets, film, foil, and strip. Subheading 3921.19 is specifically for "cellular" plastics, which are plastics that have many cells (pores) throughout the mass, commonly referred to as foam or expanded plastic. The subheading 3921.19 is a residual category for cellular plastics made from polymers other than styrene (3921.11), vinyl chloride (3921.12), or polyurethanes (3921.13). Therefore, foam sheets made of polyethylene (PE), ethylene-vinyl acetate (EVA), or other non-specified polymers fall here. The material must be in a primary form like a sheet or plate and must not have been worked beyond surface processing to remain in this heading.
- Covers
- Expanded polyethylene (EPE) foam sheets
- EVA (ethylene-vinyl acetate) foam sheets
- Cellular polyolefin sheets for insulation
- Foam plastic padding in sheet form
- Closed-cell plastic foam for industrial gaskets
- Also under 3921.19
- Dow Styrofoam insulation
- BASF Neopor
- Armacell Armaflex
- Sealed Air Instapak
Codes often confused with 3921.19
Common mistake. A common error is classifying these under 3920, which is for non-cellular (solid) plastic sheets. Another mistake is using 3921.13 for all foam; 3921.13 is strictly for polyurethane foam. If the foam sheet is cut to a specific shape other than a square or rectangle, it may be considered an "article of plastic" and classified under 3926.90. Additionally, bubble wrap is often confused with foam but is usually classified under 3920 as it is not technically "cellular" in the sense of having internal pores.
Top exporters and importers of HS 392119 (the code used for plastic foam sheets), 2025
In 2025, the largest exporter of HS 392119 (the code used for plastic foam sheets) in UN Comtrade data was the United States, with 14% of world exports; the largest importer in UN Comtrade data was the United States, with 18% 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 392119, not only plastic foam sheets.
Top exporters 2025 · share of world exports
- 1 United States $837M 14% of world exports
- 2 South Korea $774M 13% of world exports
- 3 China $661M 11% of world exports
World total: $6.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.1B 18% of world imports
- 2 South Korea $492M 8.2% of world imports
- 3 China $422M 7.0% of world imports
World total: $6.0B 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 plastic foam sheets
Brazil classifies plastic foam sheets under NCM 3921.19.00: HS 3921.19 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about plastic foam sheets
What is the HS code for Plastic foam sheets?
The HS code for Plastic foam sheets is 392119 (Plastics; plates, sheets, film, foil and strip, of plastics n.e.c. in heading no. 3921, cellular). The HS code for cellular plastic sheets made of polymers other than styrene, PVC, or polyurethane is 3921.19.
How do I classify Plastic foam sheets for customs?
Plastic foam sheets is classified under HS code 392119 — Plastics; plates, sheets, film, foil and strip, of plastics n.e.c. in heading no. 3921, cellular. This is a 6-digit subheading level code.
Is memory foam classified here?
No, memory foam is typically a polyurethane foam and is classified under HS code 3921.13.
Which countries are the top exporters of plastic foam sheets (HS 392119)?
In 2025, the top exporters of HS 392119 (the code used for plastic foam sheets) in UN Comtrade data were the United States ($837M, 14% of world exports), South Korea ($774M) and China ($661M). World exports came to about $6.0B, 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 plastic foam sheets (HS 392119)?
In 2025, the top importers of HS 392119 (the code used for plastic foam sheets) in UN Comtrade data were the United States ($1.1B, 18% of world imports), South Korea ($492M) and China ($422M). World imports came to about $6.0B, 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.
Is the HS code for Plastic foam sheets the same in all countries?
The base HS code 392119 for Plastic foam 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 plastic foam sheets in Brazil?
In Brazil, plastic foam sheets (HS 392119) is classified under NCM 3921.19.00.