Product classification

HS code for PS sheets: 3920.30

Plastics, of polymers of styrene, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

Classification of PS sheets under HS 3920.30

Polystyrene (PS) sheets are classified under HS code 3920.30. This classification applies to plates, sheets, film, foil, and strip made of polymers of styrene. To fall under this code, the sheets must be non-cellular and not reinforced, laminated, or supported by other materials. They must also be non-self-adhesive. Polystyrene is a synthetic aromatic hydrocarbon polymer made from the monomer styrene. In the context of HS code 3920.30, the sheets are usually solid and can be transparent (General Purpose Polystyrene - GPPS) or opaque (High Impact Polystyrene - HIPS). The classification is determined by the chemical structure of the polymer and the physical form of the finished product. These sheets are widely used in the packaging, signage, and refrigeration industries due to their rigidity and ease of thermoforming. The 3920.30 code ensures that solid, flat-rolled styrene products are grouped together for customs and statistical purposes, provided they have not been worked into finished articles.

Covers
  • GPPS (General Purpose Polystyrene) sheets
  • HIPS (High Impact Polystyrene) sheets
  • Polystyrene film (non-cellular)
  • Rigid PS plates
  • Styrene polymer strips
Also under 3920.30
  • Sabic PS sheets
  • Trinseo Styron PS
  • Pactiv Evergreen PS packaging
  • Dart Container (PS foam, though this code is non-cellular).

Codes often confused with 3920.30

Common mistake. A common misclassification occurs with 3921.11, which is the code for cellular (foamed or expanded) polystyrene. If the sheet has a bubbly or porous internal structure, it must go to 3921. Another error is using 3903.11 or 3903.19, which are for polystyrene in primary forms like granules or pellets, not finished sheets. If the PS sheet is coated with an adhesive layer, it should be classified under 3919.90. Additionally, if the sheet is a co-extrusion of PS and another plastic where PS is not the dominant polymer by weight, the classification may change to the 3920 subheading corresponding to the dominant polymer.

3921.11Plastics; plates, sheets, film, foil and strip, of polymers of styrene, cellular39.21Plastic plates, sheets, film, foil and strip n.e.c. in chapter 393903.11Styrene polymers; expansible polystyrene, in primary forms3903.19Styrene polymers; (other than expansible polystyrene), in primary forms3919.90Plastics; plates, sheets, film, foil, tape, strip, other flat shapes thereof, self-adhesive, other than in rolls of a width not exceeding 20cm39.20Plastics; plates, sheets, film, foil and strip (not self-adhesive); non-cellular and not reinforced, laminated, supported or similarly combined with other materials, n.e.c. in chapter 39

Top exporters and importers of HS 392030 (the code used for PS sheets), 2025

In 2025, the largest exporter of HS 392030 (the code used for PS sheets) in UN Comtrade data was Germany, with 16% of world exports; the largest importer in UN Comtrade data was France, with 9.4% 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 392030, not only PS sheets.

Top exporters 2025 · share of world exports

  1. 1 Germany $322M
  2. 2 China $244M
  3. 3 Austria $191M

World total: $2.1B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 France $206M
  2. 2 Poland $165M
  3. 3 Germany $160M

World total: $2.2B 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 PS sheets

Brazil classifies PS sheets under NCM 3920.30.00: HS 3920.30 with 00 added.

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

Questions about PS sheets

What is the HS code for PS sheets?

The HS code for PS sheets is 392030 (Plastics; of polymers of styrene, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials). The HS code for non-cellular, non-reinforced polystyrene sheets is 3920.30.

How do I classify PS sheets for customs?

PS sheets is classified under HS code 392030 — Plastics; of polymers of styrene, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials. This is a 6-digit subheading level code.

Is HIPS sheet classified under the same code as GPPS?

Yes, both High Impact Polystyrene (HIPS) and General Purpose Polystyrene (GPPS) sheets are classified under 3920.30 as they are both polymers of styrene.

Which countries are the top exporters of PS sheets (HS 392030)?

In 2025, the top exporters of HS 392030 (the code used for PS sheets) in UN Comtrade data were Germany ($322M, 16% of world exports), China ($244M) and Austria ($191M). World exports came to about $2.1B, 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 PS sheets (HS 392030)?

In 2025, the top importers of HS 392030 (the code used for PS sheets) in UN Comtrade data were France ($206M, 9.4% of world imports), Poland ($165M) and Germany ($160M). World imports came to about $2.2B, 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 PS sheets the same in all countries?

The base HS code 392030 for PS 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 PS sheets in Brazil?

In Brazil, PS sheets (HS 392030) is classified under NCM 3920.30.00.