Product classification
HS code for Rigid PVC sheets: 3920.49
Plastics, polymers of vinyl chloride, containing by weight, less than 6% of plasticisers, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
Classification of rigid PVC sheets under HS 3920.49
Rigid PVC sheets are classified under HS code 3920.49. Chapter 39 of the Harmonized System governs plastics and articles thereof. Heading 3920 is intended for plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. Within this heading, the 3920.4x series is dedicated to polymers of vinyl chloride (PVC). The distinction between 3920.43 and 3920.49 rests on the plasticizer content. Subheading 3920.49 is specifically for PVC products containing by weight less than 6% of plasticizers, which characterizes "rigid" PVC. The classification process involves analyzing the chemical composition and the physical properties of the sheet. If the sheet is not self-adhesive and lacks a cellular structure (foam), and if it is not reinforced with textiles or metal, it must be classified here based on its PVC base and low plasticizer levels. These sheets are commonly used in construction, signage, and industrial fabrication due to their durability and stiffness.
- Covers
- Unplasticized PVC (uPVC) sheets
- Rigid vinyl panels
- Non-cellular rigid PVC film
- Industrial grade rigid PVC sheeting
- Clear rigid PVC sheets
- Also under 3920.49
- Klöckner Pentaplast rigid PVC films
- Veka PVC profiles
- Kömmerling PVC window systems
- Formosa Plastics PVC products.
Codes often confused with 3920.49
Common mistake. The most common misclassification is using 3920.43, which is reserved for PVC sheets containing 6% or more plasticizers (flexible PVC). Another error involves 3921.12, which covers cellular (foam) PVC sheets. If the sheet is self-adhesive, it must be classified under 3919.10 or 3919.90. Additionally, if the sheet is reinforced with other materials, it may fall under 3921.90.
Top exporters and importers of HS 392049 (the code used for rigid PVC sheets), 2025
In 2025, the largest exporter of HS 392049 (the code used for rigid PVC sheets) in UN Comtrade data was China, with 34% of world exports; the largest importer in UN Comtrade data was the United States, with 7.2% 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 392049, not only rigid PVC sheets.
Top exporters 2025 · share of world exports
- 1 China $1.3B 34% of world exports
- 2 Germany $724M 18% of world exports
- 3 United States $290M 7.3% of world exports
World total: $4.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $260M 7.2% of world imports
- 2 Vietnam* ~$228M 6.3% of world imports · partner records ↗
- 3 United Kingdom $189M 5.2% of world imports
World total: $3.6B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 rigid PVC sheets
Brazil classifies rigid PVC sheets under NCM 3920.49.00: HS 3920.49 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about rigid PVC sheets
What is the HS code for Rigid PVC sheets?
The HS code for Rigid PVC sheets is 392049 (Plastics; polymers of vinyl chloride, containing by weight, less than 6% of plasticisers; 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 rigid PVC sheets is 3920.49, provided they contain less than 6% plasticizers and are non-cellular.
How do I classify Rigid PVC sheets for customs?
Rigid PVC sheets is classified under HS code 392049 — Plastics; polymers of vinyl chloride, containing by weight, less than 6% of plasticisers; 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.
How do I distinguish between 3920.43 and 3920.49?
The distinction is based on the weight of plasticizers; 3920.43 is for flexible PVC (6% or more), while 3920.49 is for rigid PVC (less than 6%).
Which countries are the top exporters of rigid PVC sheets (HS 392049)?
In 2025, the top exporters of HS 392049 (the code used for rigid PVC sheets) in UN Comtrade data were China ($1.3B, 34% of world exports), Germany ($724M) and the United States ($290M). World exports came to about $4.0B, 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 rigid PVC sheets (HS 392049)?
In 2025, the top importers of HS 392049 (the code used for rigid PVC sheets) in UN Comtrade data were the United States ($260M, 7.2% of world imports), Vietnam (about $228M) and the United Kingdom ($189M). World imports came to about $3.6B, 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 Rigid PVC sheets the same in all countries?
The base HS code 392049 for Rigid PVC 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 rigid PVC sheets in Brazil?
In Brazil, rigid PVC sheets (HS 392049) is classified under NCM 3920.49.00.