Product classification
HS code for SAN resin: 3903.20
Styrene polymers, styrene-acrylonitrile (SAN) copolymers, in primary forms.
Classification of SAN resin under HS 3903.20
Styrene-acrylonitrile (SAN) copolymers in primary forms are classified under HS code 3903.20. This code is situated in Chapter 39, which covers plastics and articles thereof. Heading 3903 is designated for polymers of styrene in primary forms. The subheading 3903.20 specifically identifies SAN, which is a copolymer consisting of styrene and acrylonitrile monomers. To be classified here, the styrene content must predominate by weight over any other single comonomer, and the product must be in a "primary form." According to Note 6 to Chapter 39, primary forms include liquids and pastes (including dispersions and solutions), as well as blocks of irregular shape, lumps, powders, granules, flakes, and similar bulk forms. SAN is valued for its transparency, thermal resistance, and rigidity, making it a common material for kitchenware and automotive components before it is molded into finished goods.
- Covers
- SAN resin pellets for injection molding
- SAN copolymer granules
- SAN beads for industrial processing
- SAN resin in liquid or paste form (primary forms)
- Unfilled or reinforced SAN compounds in bulk
- Also under 3903.20
- Trinseo Tyril SAN
- INEOS Styrolution Luran SAN
- LG Chem SAN
- Chi Mei Polylac SAN
- Toray SAN
Codes often confused with 3903.20
Common mistake. SAN resin is often misclassified under HS code 3903.11 or 3903.19, which are for Polystyrene (PS). While both are styrene polymers, SAN contains acrylonitrile which requires classification under 3903.20. It is also frequently confused with ABS (Acrylonitrile-butadiene-styrene) classified under 3903.30. The absence of the butadiene component is the technical factor that distinguishes SAN from ABS.
Top exporters and importers of HS 390320 (the code used for SAN resin), 2025
In 2025, the largest exporter of HS 390320 (the code used for SAN resin) in UN Comtrade data was South Korea, with 37% of world exports; the largest importer in UN Comtrade data was China, with 19% 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 390320, not only SAN resin.
Top exporters 2025 · share of world exports
- 1 South Korea $263M 37% of world exports
- 2 Taiwan* ~$104M 15% of world exports · partner records ↗
- 3 China $83M 12% of world exports
World total: $709M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $157M 19% of world imports
- 2 India $72M 8.5% of world imports
- 3 United States $62M 7.3% of world imports
World total: $847M 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. UN Comtrade records Taiwan as "Other Asia, not elsewhere specified". Saudi Arabia's exports under that code are left out: they are far too large to be trade with Taiwan, so mostly undisclosed partners. 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 SAN resin
Brazil classifies SAN resin under NCM 3903.20.00: HS 3903.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about SAN resin
What is the HS code for SAN resin?
The HS code for SAN resin is 390320 (Styrene polymers; styrene-acrylonitrile (SAN) copolymers, in primary forms). The HS code for Styrene-acrylonitrile (SAN) copolymers in primary forms is 3903.20.
How do I classify SAN resin for customs?
SAN resin is classified under HS code 390320 — Styrene polymers; styrene-acrylonitrile (SAN) copolymers, in primary forms. This is a 6-digit subheading level code.
What qualifies as a "primary form" for SAN?
Primary forms include raw materials like pellets, granules, powders, or liquids that have not yet been formed into finished products or semi-manufactured shapes like sheets or rods.
Which countries are the top exporters of SAN resin (HS 390320)?
In 2025, the top exporters of HS 390320 (the code used for SAN resin) in UN Comtrade data were South Korea ($263M, 37% of world exports), Taiwan (about $104M) and China ($83M). World exports came to about $709M, 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 SAN resin (HS 390320)?
In 2025, the top importers of HS 390320 (the code used for SAN resin) in UN Comtrade data were China ($157M, 19% of world imports), India ($72M) and the United States ($62M). World imports came to about $847M, 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 SAN resin the same in all countries?
The base HS code 390320 for SAN resin 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 SAN resin in Brazil?
In Brazil, SAN resin (HS 390320) is classified under NCM 3903.20.00.