Product classification
HS code for Plasticized PVC film: 3920.43
Plastics, polymers of vinyl chloride, containing by weight not less than 6% of plasticisers, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
Classification of plasticized PVC film under HS 3920.43
Plasticized PVC film is classified under HS code 3920.43 based on its material composition and physical structure. Chapter 39 of the Harmonized System covers plastics and articles thereof. Heading 3920 specifically applies to plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. Within this heading, subheadings are determined by the type of polymer. PVC (polyvinyl chloride) falls under 3920.4x. The distinction for 3920.43 is the presence of plasticizers, which are additives that increase the flexibility and durability of the material. To qualify for this specific code, the film must contain at least 6% by weight of plasticizers. This classification excludes self-adhesive products and those that have been reinforced with textiles or other substrates, which would move the product to headings 3919 or 3921 respectively. The determination of plasticizer content is a critical technical requirement for customs compliance, often requiring laboratory testing to confirm the percentage by weight. The film must also be non-cellular, meaning it does not have a foam-like structure, and it must not be combined with other materials in a way that provides structural support.
- Covers
- Flexible PVC wrap for industrial packaging
- Plasticized vinyl sheeting for upholstery protection
- Soft PVC film used in stationery products
- Non-adhesive clear vinyl film for table covers
- Plasticized PVC strip for industrial curtains (non-reinforced)
- Also under 3920.43
- Renolit flexible PVC films
- LG Hausys flexible PVC
- Teknor Apex flexible PVC compounds
- Veka (though more known for rigid profiles, also produces flexible films).
Codes often confused with 3920.43
Common mistake. This product is frequently confused with HS code 3920.49, which is for PVC film containing less than 6% plasticizers (often referred to as rigid or semi-rigid PVC). Another common error is classifying it under 3919.10 or 3919.90 if the film has a self-adhesive backing. If the film is reinforced with a mesh or laminated with another material, it must be classified under 3921.12 or 3921.90.
Top exporters and importers of HS 392043 (the code used for plasticized PVC film), 2025
In 2025, the largest exporter of HS 392043 (the code used for plasticized PVC film) in UN Comtrade data was China, with 34% of world exports; the largest importer in UN Comtrade data was the United States, with 9.3% 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 392043, not only plasticized PVC film.
Top exporters 2025 · share of world exports
- 1 China $1.1B 34% of world exports
- 2 Germany $453M 13% of world exports
- 3 Netherlands $278M 8.3% of world exports
World total: $3.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $278M 9.3% of world imports
- 2 Vietnam* ~$216M 7.2% of world imports · partner records ↗
- 3 Türkiye $188M 6.3% of world imports
World total: $3.0B 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 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 codes for plasticized PVC film
Brazil splits HS 3920.43 into 2 NCM codes. Pick the one that matches your product:
- 3920.43.10Clear PVC shrink film, max 250 µm, 6%+ plasticiser
- 3920.43.90Other vinyl chloride film, 6% plasticiser or more
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about plasticized PVC film
What is the HS code for Plasticized PVC film?
The HS code for Plasticized PVC film is 392043 (Plastics; polymers of vinyl chloride, containing by weight not less than 6% of plasticisers; plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials). The HS code for plasticized PVC film containing at least 6% plasticizers by weight, which is non-cellular and not reinforced, is 3920.43.
How do I classify Plasticized PVC film for customs?
Plasticized PVC film is classified under HS code 392043 — Plastics; polymers of vinyl chloride, containing by weight not less than 6% of plasticisers; plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials. This is a 6-digit subheading level code.
How is the plasticizer content verified for customs?
Customs authorities typically require a technical data sheet (TDS) or a laboratory analysis report (MSDS) that specifies the percentage of plasticizers by weight to distinguish between 3920.43 and 3920.49.
Which countries are the top exporters of plasticized PVC film (HS 392043)?
In 2025, the top exporters of HS 392043 (the code used for plasticized PVC film) in UN Comtrade data were China ($1.1B, 34% of world exports), Germany ($453M) and the Netherlands ($278M). World exports came to about $3.4B, 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 plasticized PVC film (HS 392043)?
In 2025, the top importers of HS 392043 (the code used for plasticized PVC film) in UN Comtrade data were the United States ($278M, 9.3% of world imports), Vietnam (about $216M) and Türkiye ($188M). World imports came to about $3.0B, 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 Plasticized PVC film the same in all countries?
The base HS code 392043 for Plasticized PVC film 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 plasticized PVC film in Brazil?
Brazil splits HS 392043 into 2 NCM codes, so the right one for plasticized PVC film depends on the product's details: 3920.43.10 (Clear PVC shrink film, max 250 µm, 6%+ plasticiser), 3920.43.90 (Other vinyl chloride film, 6% plasticiser or more).