Product classification
HS code for Polarizing film: 9001.20
Optical elements, polarising material, sheets and plates thereof.
Classification of polarizing film under HS 9001.20
Polarizing film is classified under HS code 9001.20. This heading covers optical fibers and optical fiber bundles, as well as sheets and plates of polarizing material. The classification is based on the material's optical properties, specifically its ability to polarize light. These sheets are often made of plastic (such as polyvinyl alcohol or triacetyl cellulose) but are distinguished from general plastic sheets in Chapter 39 because they have been treated or manufactured to function as optical elements. This code applies to the material in bulk sheets or plates that have not yet been mounted into frames or instruments. Once the film is cut to shape and mounted into a frame, such as for sunglasses or a camera filter, the classification changes to the specific finished product heading. The technical requirement for 9001.20 is that the material must consist of a layer of molecules aligned in a specific direction to filter light waves. This is a critical component in the manufacturing of liquid crystal displays (LCDs), 3D glasses, and various optical sensors. The material must be of optical quality to qualify for Chapter 90.
- Covers
- Linear polarizing sheets
- Circular polarizing films
- LCD polarizer plates
- Unmounted polarizing filters for photography
- Polarizing material in rolls for industrial use
- Also under 9001.20
- 3M Vikuiti polarizing films
- Nitto Denko polarizing films
- Hoya polarizing filters
- Zeiss polarizing filters
- Edmund Optics polarizing sheets
Codes often confused with 9001.20
Common mistake. The most common misclassification is HS code 3920.62 or other subheadings in Chapter 39 for plastic sheets. While the base material is plastic, the optical function dictates classification in 9001.20. Another error is 9004.10, which is for finished sunglasses, or 9001.90, which covers other optical elements like lenses that do not have polarizing properties.
Top exporters and importers of HS 900120 (the code used for polarizing film), 2025
In 2025, the largest exporter of HS 900120 (the code used for polarizing film) in UN Comtrade data was Japan, with 41% of world exports; the largest importer in UN Comtrade data was China, with 62% 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 900120, not only polarizing film.
Top exporters 2025 · share of world exports
- 1 Japan $1.8B 41% of world exports
- 2 South Korea $1.6B 37% of world exports
- 3 Taiwan* ~$529M 12% of world exports · partner records ↗
World total: $4.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $2.4B 62% of world imports
- 2 South Korea $395M 10% of world imports
- 3 Hong Kong $332M 8.4% of world imports
World total: $3.9B 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. UN Comtrade records Taiwan as "Other Asia, not elsewhere specified". Saudi Arabia's exports under that code are left out: they are far too large to be trade with Taiwan, so mostly undisclosed partners. 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 polarizing film
Brazil classifies polarizing film under NCM 9001.20.00: HS 9001.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about polarizing film
What is the HS code for Polarizing film?
The HS code for Polarizing film is 900120 (Optical elements; polarising material, sheets and plates thereof). The HS code for sheets and plates of polarizing material is 9001.20.
How do I classify Polarizing film for customs?
Polarizing film is classified under HS code 900120 — Optical elements; polarising material, sheets and plates thereof. This is a 6-digit subheading level code.
Why is polarizing film not in Chapter 39?
Because it is considered an optical element, and Chapter 90 takes precedence over Chapter 39 for materials with specific optical functions.
Which countries are the top exporters of polarizing film (HS 900120)?
In 2025, the top exporters of HS 900120 (the code used for polarizing film) in UN Comtrade data were Japan ($1.8B, 41% of world exports), South Korea ($1.6B) and Taiwan (about $529M). World exports came to about $4.3B, 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.
Which countries are the top importers of polarizing film (HS 900120)?
In 2025, the top importers of HS 900120 (the code used for polarizing film) in UN Comtrade data were China ($2.4B, 62% of world imports), South Korea ($395M) and Hong Kong ($332M). World imports came to about $3.9B, 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 Polarizing film the same in all countries?
The base HS code 900120 for Polarizing 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 polarizing film in Brazil?
In Brazil, polarizing film (HS 900120) is classified under NCM 9001.20.00.