Product classification
HS code for Polystyrene foam sheets: 3921.11
Plastics, plates, sheets, film, foil and strip, of polymers of styrene, cellular.
Classification of polystyrene foam sheets under HS 3921.11
Polystyrene foam sheets are classified under HS code 392111. This classification is determined by the material composition and the physical structure of the product. Chapter 39 covers plastics, and heading 3921 is designated for other plates, sheets, film, foil, and strip of plastics. The sub-heading 392111 specifically identifies products made of "cellular" polymers of styrene. "Cellular" refers to the foam-like structure where the plastic contains numerous small cells or bubbles. These sheets are typically used for insulation, protective packaging, or signage. Because the product is cellular (foam) and has not been combined with other materials in a way that would place it in heading 3920 (which is for non-cellular plastics), it must be classified here. The classification remains 392111 regardless of whether the foam is open-cell or closed-cell, provided the base polymer is polystyrene.
- Covers
- Expanded Polystyrene (EPS) foam sheets
- Extruded Polystyrene (XPS) insulation boards
- Cellular polystyrene film for packaging
- Foamed polystyrene plates for industrial use
- Laminated polystyrene foam boards (where polystyrene predominates)
- Also under 3921.11
- Dow Styrofoam (XPS)
- BASF Neopor (EPS)
- Knauf Insulation (EPS/XPS)
- Owens Corning Foamular (XPS)
- Kingspan (insulation panels)
Codes often confused with 3921.11
Common mistake. Polystyrene foam sheets are often misclassified under HS code 392030. However, 392030 is strictly for non-cellular (solid) polystyrene sheets. If the material has a foam structure, it must move to 3921. Another common error is using 392119, which is for cellular plastics made of "other" polymers (like polyurethane or PVC). Importers must verify that the polymer is indeed styrene-based to use 392111. Additionally, if the foam sheet is self-adhesive, it should be classified under heading 3919.
Top exporters and importers of HS 392111 (the code used for polystyrene foam sheets), 2025
In 2025, the largest exporter of HS 392111 (the code used for polystyrene foam sheets) in UN Comtrade data was Germany, with 20% of world exports; the largest importer in UN Comtrade data was Germany, with 10% 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 392111, not only polystyrene foam sheets.
Top exporters 2025 · share of world exports
- 1 Germany $312M 20% of world exports
- 2 China $124M 7.9% of world exports
- 3 United States $117M 7.5% of world exports
World total: $1.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $166M 10% of world imports
- 2 United States $129M 8.0% of world imports
- 3 France $91M 5.6% 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 polystyrene foam sheets
Brazil classifies polystyrene foam sheets under NCM 3921.11.00: HS 3921.11 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about polystyrene foam sheets
What is the HS code for Polystyrene foam sheets?
The HS code for Polystyrene foam sheets is 392111 (Plastics; plates, sheets, film, foil and strip, of polymers of styrene, cellular). The HS code for cellular (foam) plates and sheets made of polymers of styrene is 392111.
How do I classify Polystyrene foam sheets for customs?
Polystyrene foam sheets is classified under HS code 392111 — Plastics; plates, sheets, film, foil and strip, of polymers of styrene, cellular. This is a 6-digit subheading level code.
Does this code cover Styrofoam insulation?
Yes, most commercial Styrofoam insulation boards, which are made of extruded polystyrene (XPS), are classified under HS code 392111.
Which countries are the top exporters of polystyrene foam sheets (HS 392111)?
In 2025, the top exporters of HS 392111 (the code used for polystyrene foam sheets) in UN Comtrade data were Germany ($312M, 20% of world exports), China ($124M) and the United States ($117M). World exports 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.
Which countries are the top importers of polystyrene foam sheets (HS 392111)?
In 2025, the top importers of HS 392111 (the code used for polystyrene foam sheets) in UN Comtrade data were Germany ($166M, 10% of world imports), the United States ($129M) and France ($91M). 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 Polystyrene foam sheets the same in all countries?
The base HS code 392111 for Polystyrene foam 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 polystyrene foam sheets in Brazil?
In Brazil, polystyrene foam sheets (HS 392111) is classified under NCM 3921.11.00.