Product classification
HS code for PVC foam sheets: 3921.12
Plastics, plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular.
Classification of PVC foam sheets under HS 3921.12
PVC foam sheets are classified under HS code 3921.12. Heading 3921 covers plates, sheets, film, foil, and strip of plastics that are either cellular or reinforced, laminated, or similarly combined with other materials. Subheading 3921.12 is specifically designated for cellular products made of polymers of vinyl chloride. The term "cellular" refers to a plastic structure containing many small cells (open, closed, or both) throughout the mass, which is characteristic of foam or expanded PVC. These sheets are widely used in the signage, advertising, and construction industries because they are lightweight yet rigid. The classification is determined by the cellular nature of the material and its chemical composition (PVC). Under GRI 1, the product is classified based on its physical form as a sheet and its material properties as a cellular plastic.
- Covers
- Expanded PVC boards (Forex, Sintra)
- Closed-cell PVC foam sheets
- Rigid PVC foam panels for construction
- Foamed PVC sheets for digital printing
- Lightweight PVC foam strips
- Also under 3921.12
- Palram Palight
- Sintra (3A Composites)
- Kommerling Komacel
- Vycom Celtec
- Alupanel (foamed PVC core)
Codes often confused with 3921.12
Common mistake. PVC foam sheets are frequently misclassified under HS code 3920.43 or 3920.49. However, heading 3920 is strictly for non-cellular and non-reinforced plastics. If the sheet has a foam core, it must be moved to 3921. Another common error is using 3921.13, which is the code for cellular polyurethane (PU) foam. While both are foam plastics, the chemical polymer must be vinyl chloride to qualify for 3921.12. Additionally, if the foam sheet is further worked into a specific shape or article, such as a finished sign or a piece of furniture, it may be classified under 3926.90 or 9403.
Top exporters and importers of HS 392112 (the code used for PVC foam sheets), 2025
In 2025, the largest exporter of HS 392112 (the code used for PVC foam sheets) in UN Comtrade data was China, with 37% of world exports; the largest importer in UN Comtrade data was Mexico, with 25% of world imports. Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 2.4% of its imports here ($2.2M, CEPII BACI), so it may also belong among the top importers.
Figures cover everything classified under HS 392112, not only PVC foam sheets.
Top exporters 2025 · share of world exports
- 1 China $883M 37% of world exports
- 2 United States $316M 13% of world exports
- 3 Germany $202M 8.4% of world exports
World total: $2.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Mexico $640M 25% of world imports
- 2 United States $279M 11% of world imports
- 3 Germany $96M 3.7% of world imports
Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 2.4% of its imports here ($2.2M, CEPII BACI), so it may also belong among the top importers.
World total: $2.6B 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 PVC foam sheets
Brazil classifies PVC foam sheets under NCM 3921.12.00: HS 3921.12 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about PVC foam sheets
What is the HS code for PVC foam sheets?
The HS code for PVC foam sheets is 392112 (Plastics; plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular). The HS code for cellular plates and sheets made of polymers of vinyl chloride is 3921.12.
How do I classify PVC foam sheets for customs?
PVC foam sheets is classified under HS code 392112 — Plastics; plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular. This is a 6-digit subheading level code.
How do I distinguish between 3920 and 3921 for PVC?
Use 3920 for solid, non-cellular PVC sheets and 3921.12 for foamed or cellular PVC sheets.
Which countries are the top exporters of PVC foam sheets (HS 392112)?
In 2025, the top exporters of HS 392112 (the code used for PVC foam sheets) in UN Comtrade data were China ($883M, 37% of world exports), the United States ($316M) and Germany ($202M). World exports came to about $2.4B, 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 PVC foam sheets (HS 392112)?
In 2025, the top importers of HS 392112 (the code used for PVC foam sheets) in UN Comtrade data were Mexico ($640M, 25% of world imports), the United States ($279M) and Germany ($96M). World imports came to about $2.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 2.4% of its imports here ($2.2M, CEPII BACI), so it may also belong among the top importers.
Is the HS code for PVC foam sheets the same in all countries?
The base HS code 392112 for PVC 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 PVC foam sheets in Brazil?
In Brazil, PVC foam sheets (HS 392112) is classified under NCM 3921.12.00.