Product classification
HS code for Polarizing sheet: 9001.20
Optical elements, polarising material, sheets and plates thereof.
Classification of polarizing sheet under HS 9001.20
Polarizing sheets are classified under HS code 9001.20, which is part of the chapter dedicated to optical, photographic, and cinematographic instruments. Heading 9001 covers optical fibers, bundles, cables, and other optical elements. Subheading 9001.20 specifically identifies "sheets and plates of polarising material." These materials are classified here because they are considered unmounted optical elements. The classification is driven by the material's optical properties—specifically its ability to polarize light—rather than its base material, which is often a polymer or plastic. According to the General Rules of Interpretation, products that are specifically named in a subheading, like polarizing sheets, must be classified there even if they could potentially fall under a more general material-based heading like Chapter 39 for plastics. This code covers the raw sheets or plates used in the manufacture of sunglasses, LCD screens, and scientific instruments, provided they have not yet been mounted into a frame or housing. The technical functionality of light filtration places it firmly within Chapter 90, which deals with high-precision optical goods.
- Covers
- Linear polarizing film sheets
- Circular polarizing plates
- Unmounted polarizing filters for displays
- Polarizing material in rolls for industrial use
- Optical grade polarizing sheets for laboratory experiments
- 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. Polarizing sheets are often misclassified under 3920.99, which covers other plates and sheets of plastics. While the substrate is often plastic, the optical function of polarization requires classification in Chapter 90. Another common error is using 9001.90, the residual category for other optical elements. Since 9001.20 specifically names polarizing material, it must be used instead of the general 9001.90 code. Additionally, finished polarizing filters for cameras are classified under 9002.20 as mounted optical elements.
Top exporters and importers of HS 900120 (the code used for polarizing sheet), 2025
In 2025, the largest exporter of HS 900120 (the code used for polarizing sheet) 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 sheet.
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 sheet
Brazil classifies polarizing sheet 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 sheet
What is the HS code for Polarizing sheet?
The HS code for Polarizing sheet is 900120 (Optical elements; polarising material, sheets and plates thereof).
How do I classify Polarizing sheet for customs?
Polarizing sheet is classified under HS code 900120 — Optical elements; polarising material, sheets and plates thereof. This is a 6-digit subheading level code.
What is the HS code for polarizing sheets?
The specific HS code for unmounted sheets and plates of polarizing material is 9001.20.
Are polarized sunglasses classified under this code?
No, finished sunglasses are classified under HS code 9004.10. Code 9001.20 only applies to the raw polarizing material in sheet or plate form.
Which countries are the top exporters of polarizing sheet (HS 900120)?
In 2025, the top exporters of HS 900120 (the code used for polarizing sheet) 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 sheet (HS 900120)?
In 2025, the top importers of HS 900120 (the code used for polarizing sheet) 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 sheet the same in all countries?
The base HS code 900120 for Polarizing sheet 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 sheet in Brazil?
In Brazil, polarizing sheet (HS 900120) is classified under NCM 9001.20.00.