Product classification
HS code for Plastic sheets: 3921.90
Plastics, plates, sheets, film, foil and strip, other than cellular.
Classification of plastic sheets under HS 3921.90
HS code 3921.90 covers plates, sheets, film, foil, and strip of plastics that are not cellular and have been reinforced, laminated, supported, or similarly combined with other materials. While heading 3920 covers similar products that are not reinforced or combined with other materials, heading 3921 is the correct classification for more complex plastic structures. The subheading 3921.90 is a \"basket\" category for products made from plastics other than those specified in the 3921.11 to 3921.19 range, which covers cellular plastics. This classification is often applied to high-performance industrial sheets where plastic is bonded to a substrate or where multiple layers of different plastics are laminated together to achieve specific physical properties. The determination of whether a sheet is \"cellular\" or \"non-cellular\" is a primary step in the classification process. Non-cellular sheets that are worked beyond simple surface treatment or are combined with materials other than plastic (like textile fabric or glass fibers) where the plastic remains the constituent providing the essential character are typically placed here. This follows GRI 3(b), which dictates that composite goods should be classified by the material that gives them their essential character.
- Covers
- Laminated plastic sheets reinforced with glass fibers
- Plastic film combined with a textile backing for industrial use
- Reinforced polyester plates used in construction
- Composite plastic strips for heavy-duty binding
- Multi-layered non-cellular plastic foils
- Also under 3921.90
- Mylar film
- Lexan sheets
- Plexiglas panels
- Saran Wrap (film)
- Tyvek (spunbonded olefin, often considered for film-like applications)
Codes often confused with 3921.90
Common mistake. The most frequent misclassification occurs with HS code 3920.90. Heading 3920 is only for sheets and films that are not cellular and not reinforced, laminated, or supported. If a sheet has any internal reinforcement or a backing of another material, it must move to 3921. Additionally, cellular plastic sheets (foam-like) must be classified under subheadings 3921.11 through 3921.19 depending on the polymer type, rather than 3921.90.
Top exporters and importers of HS 392190 (the code used for plastic sheets), 2025
In 2025, the largest exporter of HS 392190 (the code used for plastic sheets) in UN Comtrade data was Germany, with 13% of world exports; the largest importer in UN Comtrade data was the United States, with 8.7% 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 392190, not only plastic sheets.
Top exporters 2025 · share of world exports
- 1 Germany $2.4B 13% of world exports
- 2 China $1.8B 9.6% of world exports
- 3 United States $1.7B 9.4% of world exports
World total: $18.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.6B 8.7% of world imports
- 2 Germany $1.4B 7.9% of world imports
- 3 France $944M 5.2% of world imports
World total: $18.1B 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 plastic sheets
Brazil splits HS 3921.90 into 6 NCM codes. Pick the one that matches your product:
- 3921.90.11Melamine-formaldehyde, laminated/reinforced/backed
- 3921.90.12Cross-ply polyethylene fibre-reinforced sheets
- 3921.90.13PTFE-reinforced electrolysis membrane sheets
- 3921.90.19Other laminated, reinforced or supported plastics
- 3921.90.20PET film, gelatin/latex antistatic on both faces
- 3921.90.90Other non-cellular plastic plates and sheets
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about plastic sheets
What is the HS code for Plastic sheets?
The HS code for Plastic sheets is 392190 (Plastics; plates, sheets, film, foil and strip, other than cellular). For non-cellular plastic sheets that are reinforced or laminated, the HS code is 3921.90. Simple, non-reinforced sheets are usually classified under heading 3920.
How do I classify Plastic sheets for customs?
Plastic sheets is classified under HS code 392190 — Plastics; plates, sheets, film, foil and strip, other than cellular. This is a 6-digit subheading level code.
What does \"other than cellular\" mean in this context?
It refers to plastics that do not have a porous or foam-like structure. Cellular plastics contain many small cells (open or closed) throughout the mass and are classified elsewhere in 3921.
Which countries are the top exporters of plastic sheets (HS 392190)?
In 2025, the top exporters of HS 392190 (the code used for plastic sheets) in UN Comtrade data were Germany ($2.4B, 13% of world exports), China ($1.8B) and the United States ($1.7B). World exports came to about $18.5B, 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 sheets (HS 392190)?
In 2025, the top importers of HS 392190 (the code used for plastic sheets) in UN Comtrade data were the United States ($1.6B, 8.7% of world imports), Germany ($1.4B) and France ($944M). World imports came to about $18.1B, 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 sheets the same in all countries?
The base HS code 392190 for Plastic 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 sheets in Brazil?
Brazil splits HS 392190 into 6 NCM codes, so the right one for plastic sheets depends on the product's details: 3921.90.11 (Melamine-formaldehyde, laminated/reinforced/backed), 3921.90.12 (Cross-ply polyethylene fibre-reinforced sheets), 3921.90.13 (PTFE-reinforced electrolysis membrane sheets), 3921.90.19 (Other laminated, reinforced or supported plastics), 3921.90.20 (PET film, gelatin/latex antistatic on both faces), 3921.90.90 (Other non-cellular plastic plates and sheets).