Product classification
HS code for Polyester resin sheets: 3920.63
Plastics, plates, sheets, film, foil and strip (not self-adhesive), of unsaturated polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
Classification of polyester resin sheets under HS 3920.63
Polyester resin sheets are classified under HS code 3920.63. This classification falls within Chapter 39, which covers plastics and articles thereof. Heading 3920 is reserved for other plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. Subheading 3920.63 specifically targets products made from unsaturated polyesters. According to the Explanatory Notes to Chapter 39, these products must have a flat surface and not be worked beyond surface treatment. The term "non-cellular" is vital; if the sheet has a foam or sponge-like internal structure, it would be classified under heading 3921. Similarly, if the sheet is reinforced with a layer of glass fiber or carbon fiber, it moves to 3921. The distinction between "unsaturated" and "saturated" polyesters is also a primary factor. Saturated polyesters, such as Polyethylene Terephthalate (PET), are often classified under 3920.62. Therefore, chemical data sheets (SDS) are often required to confirm the resin type. These sheets are widely used in the construction and automotive industries for panels, glazing, and protective coverings. The classification also assumes the sheets are not self-adhesive; if they possess a pressure-sensitive adhesive layer, they must be classified under heading 3919. Customs officials look for the absence of internal layers or backing materials to confirm the 3920 classification. The thickness and flexibility of the sheet do not generally change the heading, provided the material remains a non-cellular, unreinforced plastic plate or sheet as defined by the HS nomenclature. Furthermore, if the sheet is cut into shapes other than rectangles or squares, it may be classified as an "article of plastic" under heading 3926.
- Covers
- Unsaturated polyester resin plates
- Non-cellular polyester film
- Rigid polyester plastic sheets
- Transparent polyester glazing sheets
- Unreinforced polyester foil
- Also under 3920.63
- Ashland unsaturated polyester resins
- Reichhold UPR
- Polynt UPR
- AOC Resins UPR.
Codes often confused with 3920.63
Common mistake. Common misclassifications include HS code 3921.90 for reinforced or cellular sheets and HS code 3919.90 for self-adhesive polyester sheets. Additionally, PET sheets are often incorrectly placed in 3920.63 when they should be in 3920.62.
Top exporters and importers of HS 392063 (the code used for polyester resin sheets), 2025
In 2025, the largest exporter of HS 392063 (the code used for polyester resin sheets) in UN Comtrade data was China, with 35% of world exports; the largest importer in UN Comtrade data was Nigeria, with 9.9% 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 392063, not only polyester resin sheets.
Top exporters 2025 · share of world exports
- 1 China $101M 35% of world exports
- 2 Spain $56M 20% of world exports
- 3 Italy $28M 9.8% of world exports
World total: $286M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Nigeria $22M 9.9% of world imports
- 2 South Korea $19M 8.7% of world imports
- 3 United States $15M 7.0% of world imports
World total: $219M 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 polyester resin sheets
Brazil classifies polyester resin sheets under NCM 3920.63.00: HS 3920.63 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about polyester resin sheets
What is the HS code for Polyester resin sheets?
The HS code for Polyester resin sheets is 392063 (Plastics; plates, sheets, film, foil and strip (not self-adhesive), of unsaturated polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials). The HS code for non-cellular, unreinforced polyester resin sheets is 3920.63.
How do I classify Polyester resin sheets for customs?
Polyester resin sheets is classified under HS code 392063 — Plastics; plates, sheets, film, foil and strip (not self-adhesive), of unsaturated polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. This is a 6-digit subheading level code.
What if the polyester sheet is reinforced with fiberglass?
If the sheet is reinforced with fiberglass or other materials, it is classified under HS code 3921.90.
Which countries are the top exporters of polyester resin sheets (HS 392063)?
In 2025, the top exporters of HS 392063 (the code used for polyester resin sheets) in UN Comtrade data were China ($101M, 35% of world exports), Spain ($56M) and Italy ($28M). World exports came to about $286M, 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 polyester resin sheets (HS 392063)?
In 2025, the top importers of HS 392063 (the code used for polyester resin sheets) in UN Comtrade data were Nigeria ($22M, 9.9% of world imports), South Korea ($19M) and the United States ($15M). World imports came to about $219M, 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 Polyester resin sheets the same in all countries?
The base HS code 392063 for Polyester resin 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 polyester resin sheets in Brazil?
In Brazil, polyester resin sheets (HS 392063) is classified under NCM 3920.63.00.