Product classification
HS code for Polyester sheets: 3920.69
Plastics, plates, sheets, film, foil and strip (not self-adhesive), of polyesters n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
Classification of polyester sheets under HS 3920.69
Polyester sheets are classified under HS code 3920.69 because they represent non-cellular, non-reinforced plastic materials. This specific subheading is reserved for plates, sheets, film, foil, and strip made of polyesters other than polyethylene terephthalate (PET) or polycarbonates. To fall under this category, the product must not be self-adhesive and must not be combined with other materials like textiles or metal reinforcements. The classification follows General Interpretative Rule (GIR) 1 and 6, focusing on the chemical composition and the physical state of the plastic. Since these sheets are not cellular (foam-like) and have not been reinforced or laminated in a way that changes their primary character as a plastic sheet, they remain within the 3920 heading. This code is essential for industrial applications where high-performance polyester films are used for insulation, packaging, or industrial liners.
- Covers
- PETG (Polyethylene Terephthalate Glycol) sheets
- PBT (Polybutylene Terephthalate) films
- Non-adhesive polyester flexible strips
- Unreinforced polyester industrial foils
- Non-cellular polyester plates for manufacturing
- Also under 3920.69
- BASF PBT
- DuPont PTT (Sorona)
- Eastman specialty polyesters
- Mitsubishi Chemical various polyesters.
Codes often confused with 3920.69
Common mistake. Which other HS codes get confused with this one and why. Mention specific code numbers. 3919.90 is often confused with this code when the sheets are self-adhesive. 3921.90 is another common error, which applies if the sheets are cellular or reinforced with other materials. Furthermore, 3920.62 is specifically for PET, and 3920.61 is for polycarbonates; 3920.69 is only for other polyesters.
Top exporters and importers of HS 392069 (the code used for polyester sheets), 2025
In 2025, the largest exporter of HS 392069 (the code used for polyester sheets) in UN Comtrade data was China, with 30% of world exports; the largest importer in UN Comtrade data was South Korea, with 11% 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 392069, not only polyester sheets.
Top exporters 2025 · share of world exports
- 1 China $397M 30% of world exports
- 2 India $227M 17% of world exports
- 3 Germany $178M 13% of world exports
World total: $1.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 South Korea $141M 11% of world imports
- 2 China $121M 9.2% of world imports
- 3 United States $84M 6.4% of world imports
World total: $1.3B 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 sheets
Brazil classifies polyester sheets under NCM 3920.69.00: HS 3920.69 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about polyester sheets
What is the HS code for Polyester sheets?
The HS code for Polyester sheets is 392069 (Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polyesters n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials). The HS code for non-cellular, non-reinforced polyester sheets (other than PET or polycarbonate) is 3920.69.
How do I classify Polyester sheets for customs?
Polyester sheets is classified under HS code 392069 — Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polyesters n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. This is a 6-digit subheading level code.
What is the difference between 3920 and 3921?
Heading 3920 is for sheets that are not cellular and not reinforced or laminated, while 3921 covers sheets that are cellular (foam) or reinforced with textile or other materials.
Which countries are the top exporters of polyester sheets (HS 392069)?
In 2025, the top exporters of HS 392069 (the code used for polyester sheets) in UN Comtrade data were China ($397M, 30% of world exports), India ($227M) and Germany ($178M). World exports came to about $1.3B, 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 polyester sheets (HS 392069)?
In 2025, the top importers of HS 392069 (the code used for polyester sheets) in UN Comtrade data were South Korea ($141M, 11% of world imports), China ($121M) and the United States ($84M). World imports came to about $1.3B, 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.
Is the HS code for Polyester sheets the same in all countries?
The base HS code 392069 for Polyester 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 sheets in Brazil?
In Brazil, polyester sheets (HS 392069) is classified under NCM 3920.69.00.