Product classification
HS code for Polycarbonate film: 3920.61
Plastics, plates, sheets, film, foil and strip (not self-adhesive), of polycarbonates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
Classification of polycarbonate film under HS 3920.61
HS code 3920.61 is used for flat plastic products made of polycarbonates. The classification criteria for this code are quite specific: the material must be in the form of plates, sheets, film, foil, or strip. Crucially, the product must be non-cellular, meaning it does not have a foam-like or porous structure. Additionally, it must not be reinforced, laminated, supported, or similarly combined with other materials like glass fiber or metal mesh. This code is part of Chapter 39, which governs plastics and articles thereof. The sub-heading 61 specifically identifies polycarbonates as the primary polymer. If the film is self-adhesive, it would be excluded from this heading and moved to 3919. The thickness and flexibility of the film are also factors, but the chemical composition and the lack of internal reinforcement are the primary drivers for 3920.61. This material is widely used in industrial applications, electronics, and construction due to its high impact resistance and optical clarity.
- Covers
- Clear polycarbonate film
- Opaque polycarbonate sheets (non-cellular)
- Polycarbonate foil for labels
- Unreinforced polycarbonate strips
- Non-adhesive polycarbonate protective film
- Also under 3920.61
- Lexan (Sabic)
- Makrolon (Covestro)
- Palsun (Palram)
- Gallina (multiwall PC sheets).
Codes often confused with 3920.61
Common mistake. A common misclassification occurs with HS code 3921.90, which covers plates and sheets that are reinforced or laminated. If the polycarbonate is combined with a layer of another material, it moves to 3921. Another frequent error is using 3919.90 for films that have an adhesive backing. Furthermore, if the polycarbonate is in a cellular (foam) form, it must be classified under 3921.19 rather than 3920.61.
Top exporters and importers of HS 392061 (the code used for polycarbonate film), 2025
In 2025, the largest exporter of HS 392061 (the code used for polycarbonate film) in UN Comtrade data was China, with 23% of world exports; the largest importer in UN Comtrade data was Germany, with 8.1% 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 392061, not only polycarbonate film.
Top exporters 2025 · share of world exports
- 1 China $380M 23% of world exports
- 2 United States $147M 8.7% of world exports
- 3 Germany $146M 8.7% of world exports
World total: $1.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $127M 8.1% of world imports
- 2 China $116M 7.4% of world imports
- 3 United States $104M 6.6% of world imports
World total: $1.6B 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 polycarbonate film
Brazil classifies polycarbonate film under NCM 3920.61.00: HS 3920.61 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about polycarbonate film
What is the HS code for Polycarbonate film?
The HS code for Polycarbonate film is 392061 (Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polycarbonates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials). The HS code for non-cellular, unreinforced polycarbonate film (not self-adhesive) is 3920.61.
How do I classify Polycarbonate film for customs?
Polycarbonate film is classified under HS code 392061 — Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polycarbonates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. This is a 6-digit subheading level code.
Does this code include polycarbonate sheets used for roofing?
Yes, provided the sheets are solid (non-cellular) and not reinforced with other materials. Multi-wall or corrugated polycarbonate often falls under 3921 if it is cellular.
Which countries are the top exporters of polycarbonate film (HS 392061)?
In 2025, the top exporters of HS 392061 (the code used for polycarbonate film) in UN Comtrade data were China ($380M, 23% of world exports), the United States ($147M) and Germany ($146M). World exports came to about $1.7B, 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 polycarbonate film (HS 392061)?
In 2025, the top importers of HS 392061 (the code used for polycarbonate film) in UN Comtrade data were Germany ($127M, 8.1% of world imports), China ($116M) and the United States ($104M). World imports came to about $1.6B, 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 Polycarbonate film the same in all countries?
The base HS code 392061 for Polycarbonate 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 polycarbonate film in Brazil?
In Brazil, polycarbonate film (HS 392061) is classified under NCM 3920.61.00.