Product classification

HS code for Polyurethane foam sheets: 3921.13

Plastics, plates, sheets, film, foil and strip, of polyurethanes, cellular.

Classification of polyurethane foam sheets under HS 3921.13

Polyurethane foam sheets are classified under HS code 3921.13. This classification is based on the material composition and the physical structure of the product. Chapter 39 covers plastics, and heading 3921 is reserved for other plates, sheets, film, foil, and strip of plastics that are not covered by headings 3918, 3919, or 3920. The subheading 3921.13 specifically identifies products made of polyurethanes that are cellular. Cellular plastics, commonly known as foam or sponge plastics, contain numerous cells distributed throughout the mass. This code applies to sheets that have not been combined with other materials in a way that changes their essential character as plastic sheets. These products are widely used in insulation, upholstery, and packaging due to their lightweight and cushioning properties.

Covers
  • Flexible polyurethane foam sheets
  • Rigid polyurethane insulation boards
  • Cellular polyurethane blocks for upholstery
  • Memory foam sheets in bulk
Also under 3921.13
  • BASF Elastopur
  • Covestro Baydur
  • Dow VORANOL
  • Recticel (various foams)
  • Kingspan (insulation panels)

Codes often confused with 3921.13

Common mistake. Polyurethane foam sheets are often misclassified under 3921.90, which is the catch-all for non-cellular or other plastic sheets. Another common mistake is using 9404.21 for foam sheets intended for mattresses; however, 9404 is only for finished mattresses or mattress supports, not for raw foam sheets. Additionally, if the sheet is self-adhesive, it should be classified under 3919.90.

3921.90Plastics; plates, sheets, film, foil and strip, other than cellular9404.21Mattresses; of cellular rubber or plastics, whether or not covered94.04Mattress supports; articles of bedding (e.g. mattresses, quilts, eiderdowns, cushions pouffes and pillows), fitted with springs or stuffed, whether or not covered3919.90Plastics; plates, sheets, film, foil, tape, strip, other flat shapes thereof, self-adhesive, other than in rolls of a width not exceeding 20cm

Top exporters and importers of HS 392113 (the code used for polyurethane foam sheets), 2025

In 2025, the largest exporter of HS 392113 (the code used for polyurethane foam sheets) in UN Comtrade data was the United States, with 14% of world exports; the largest importer in UN Comtrade data was Mexico, with 9.8% 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 392113, not only polyurethane foam sheets.

Top exporters 2025 · share of world exports

  1. 1 United States $708M
  2. 2 China $704M
  3. 3 Germany $552M

World total: $5.0B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Mexico $470M
  2. 2 United States $318M
  3. 3 Germany $263M

World total: $4.8B 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 codes for polyurethane foam sheets

Brazil splits HS 3921.13 into 2 NCM codes. Pick the one that matches your product:

  • 3921.13.10Open-cell polyester polyurethane foam sheets
  • 3921.13.90Other cellular polyurethane plates and sheets

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about polyurethane foam sheets

What is the HS code for Polyurethane foam sheets?

The HS code for Polyurethane foam sheets is 392113 (Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular).

How do I classify Polyurethane foam sheets for customs?

Polyurethane foam sheets is classified under HS code 392113 — Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular. This is a 6-digit subheading level code.

What is the HS code for PU foam sheets?

The HS code for cellular polyurethane plates, sheets, film, foil, and strip is 3921.13.

Does 3921.13 include rigid insulation boards?

Yes, rigid boards made of cellular polyurethane used for thermal insulation are classified under 3921.13.

Which countries are the top exporters of polyurethane foam sheets (HS 392113)?

In 2025, the top exporters of HS 392113 (the code used for polyurethane foam sheets) in UN Comtrade data were the United States ($708M, 14% of world exports), China ($704M) and Germany ($552M). World exports came to about $5.0B, 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 polyurethane foam sheets (HS 392113)?

In 2025, the top importers of HS 392113 (the code used for polyurethane foam sheets) in UN Comtrade data were Mexico ($470M, 9.8% of world imports), the United States ($318M) and Germany ($263M). World imports came to about $4.8B, 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 Polyurethane foam sheets the same in all countries?

The base HS code 392113 for Polyurethane 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 polyurethane foam sheets in Brazil?

Brazil splits HS 392113 into 2 NCM codes, so the right one for polyurethane foam sheets depends on the product's details: 3921.13.10 (Open-cell polyester polyurethane foam sheets), 3921.13.90 (Other cellular polyurethane plates and sheets).