Product classification
HS code for Polycarbonate sheets: 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 sheets under HS 3920.61
Polycarbonate sheets are classified under HS code 3920.61. This heading is designated for plates, sheets, film, foil, and strip made of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. Under the Harmonized System, Chapter 3920 specifically excludes products that have been worked beyond surface-working (such as polished, embossed, or colored) or those cut into shapes other than rectangular. Polycarbonate sheets are widely used in construction and manufacturing due to their impact resistance and optical clarity. To qualify for this code, the sheet must be solid (non-cellular) and must not contain internal layers of glass fiber, metal mesh, or other reinforcing materials which would instead push the classification toward heading 3921.
- Covers
- Solid polycarbonate glazing panels
- Clear polycarbonate flat sheets
- Tinted or colored polycarbonate films (non-adhesive)
- Polycarbonate strips cut to rectangular shapes
- Optical grade polycarbonate sheets
- Also under 3920.61
- Lexan (Sabic)
- Makrolon (Covestro)
- Palsun (Palram)
- Gallina (multiwall PC sheets).
Codes often confused with 3920.61
Common mistake. A common error is classifying these under 3921.19 or 3921.90. Heading 3921 is reserved for sheets that are cellular (like multiwall or twin-wall polycarbonate) or reinforced with other materials. Another misclassification is 3919.90 if the sheet has a self-adhesive backing, or 3926.90 if the sheet has been fabricated into a specific finished part like a machine guard or safety visor.
Top exporters and importers of HS 392061 (the code used for polycarbonate sheets), 2025
In 2025, the largest exporter of HS 392061 (the code used for polycarbonate sheets) 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 sheets.
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 sheets
Brazil classifies polycarbonate sheets 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 sheets
What is the HS code for Polycarbonate sheets?
The HS code for Polycarbonate sheets 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 standard HS code for non-cellular, non-reinforced polycarbonate sheets is 3920.61.
How do I classify Polycarbonate sheets for customs?
Polycarbonate sheets 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.
Are multiwall polycarbonate sheets covered here?
No, multiwall or twin-wall polycarbonate sheets are considered "cellular" and are typically classified under HS code 3921.19 or 3921.61 depending on national tariff specifications.
Which countries are the top exporters of polycarbonate sheets (HS 392061)?
In 2025, the top exporters of HS 392061 (the code used for polycarbonate sheets) 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 sheets (HS 392061)?
In 2025, the top importers of HS 392061 (the code used for polycarbonate sheets) 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 sheets the same in all countries?
The base HS code 392061 for Polycarbonate 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 polycarbonate sheets in Brazil?
In Brazil, polycarbonate sheets (HS 392061) is classified under NCM 3920.61.00.