Product classification
HS code for PMMA sheets: 3920.51
Plastics, of acrylic polymers, polymethyl methacrylate, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
Classification of PMMA sheets under HS 3920.51
PMMA sheets, commonly known as acrylic glass or plexiglass, are classified under HS code 3920.51. This code is situated within Chapter 39, which covers plastics and articles thereof. Heading 3920 is specifically designated for plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. Subheading 3920.51 is reserved for those products made specifically of poly(methyl methacrylate). To qualify for this code, the sheet must be monolithic, meaning it consists of a single layer of PMMA without any internal reinforcement like glass fibers or metal mesh. The classification is based on the physical state of the product as a semi-finished plate or sheet with a square or rectangular shape, whether or not printed or otherwise surface-worked, but not further worked. This follows GRI 1 and 6, as well as the specific requirements of the Chapter 39 notes regarding the definition of plates and sheets.
- Covers
- Cast acrylic sheets
- Extruded PMMA plates
- Clear PMMA panels for signage
- Colored or opaque PMMA sheets
- Acrylic film and foil (non-adhesive)
- Also under 3920.51
- Plexiglas (Evonik)
- Lucite (Mitsubishi Chemical)
- Acrylite (Roehm)
- Perspex (Perspex International).
Codes often confused with 3920.51
Common mistake. A frequent error is classifying PMMA sheets under 3921.13 or 3921.90. Heading 3921 is for cellular plastics (foam) or reinforced materials; if the PMMA sheet is solid and non-reinforced, it must stay in 3920. Another common mistake is using 3906.10, which is only for PMMA in primary forms (resins/pellets). If the sheet has been further worked into a specific shape, such as a finished display stand or a machine part, it may move to 3926.90 (other articles of plastics) or a specific heading for the finished article.
Top exporters and importers of HS 392051 (the code used for PMMA sheets), 2025
In 2025, the largest exporter of HS 392051 (the code used for PMMA sheets) in UN Comtrade data was China, with 29% of world exports; the largest importer in UN Comtrade data was China, with 12% 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 392051, not only PMMA sheets.
Top exporters 2025 · share of world exports
- 1 China $644M 29% of world exports
- 2 Japan $279M 12% of world exports
- 3 South Korea $269M 12% of world exports
World total: $2.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $279M 12% of world imports
- 2 United States $261M 11% of world imports
- 3 India $217M 9.4% of world imports
World total: $2.3B 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 PMMA sheets
Brazil classifies PMMA sheets under NCM 3920.51.00: HS 3920.51 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about PMMA sheets
What is the HS code for PMMA sheets?
The HS code for PMMA sheets is 392051 (Plastics; of acrylic polymers, polymethyl methacrylate, 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 non-cellular, non-reinforced PMMA sheets and plates is 3920.51.
How do I classify PMMA sheets for customs?
PMMA sheets is classified under HS code 392051 — Plastics; of acrylic polymers, polymethyl methacrylate, 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.
Are self-adhesive acrylic sheets classified here?
No, self-adhesive plates, sheets, or film of plastics are classified under heading 3919. HS code 3920.51 only applies to non-adhesive PMMA sheets.
Which countries are the top exporters of PMMA sheets (HS 392051)?
In 2025, the top exporters of HS 392051 (the code used for PMMA sheets) in UN Comtrade data were China ($644M, 29% of world exports), Japan ($279M) and South Korea ($269M). World exports came to about $2.2B, 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 PMMA sheets (HS 392051)?
In 2025, the top importers of HS 392051 (the code used for PMMA sheets) in UN Comtrade data were China ($279M, 12% of world imports), the United States ($261M) and India ($217M). World imports came to about $2.3B, 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 PMMA sheets the same in all countries?
The base HS code 392051 for PMMA 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 PMMA sheets in Brazil?
In Brazil, PMMA sheets (HS 392051) is classified under NCM 3920.51.00.