Product classification
HS code for Soft PVC sheets: 3920.43
Plastics, polymers of vinyl chloride, containing by weight not 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 soft PVC sheets under HS 3920.43
Soft PVC sheets are classified under HS code 3920.43. This classification falls within Chapter 39, which covers plastics and articles thereof. Heading 3920 is designated for plates, sheets, film, foil, and strip of plastics that are non-cellular and not reinforced, laminated, supported, or similarly combined with other materials. The specific subheading 3920.43 is reserved for polymers of vinyl chloride (PVC) that contain, by weight, not less than 6% of plasticizers. The presence of these plasticizers is what characterizes the material as \"soft\" or flexible. If the plasticizer content were lower than 6%, the product would instead fall under subheading 3920.49. This classification is critical for customs purposes as it distinguishes flexible industrial materials from rigid PVC sheets. The determination of the plasticizer content is often verified through laboratory analysis or technical data sheets provided by the manufacturer. According to the Explanatory Notes to the Harmonized System, these sheets must not be self-adhesive to remain within this specific heading; self-adhesive sheets would instead be classified under heading 3919. The sheets must also be non-cellular, meaning they do not have a foam-like structure.
- Covers
- Flexible PVC film rolls
- Plasticized PVC sheeting
- Clear vinyl soft sheets
- Soft PVC strips (non-adhesive)
- Flexible PVC foil for industrial use
- Also under 3920.43
- Renolit flexible PVC films
- LG Hausys flexible PVC
- Teknor Apex flexible PVC compounds
- Veka (though more known for rigid profiles, also produces flexible films).
Codes often confused with 3920.43
Common mistake. Soft PVC sheets are often misclassified under 3920.49, which is the code for PVC sheets containing less than 6% plasticizer (rigid PVC). Another common error is using 3921.12, which applies to cellular (foam) polymers of vinyl chloride. If the PVC sheet is reinforced with textile or metal mesh, it must be classified under heading 3921 rather than 3920. Additionally, if the sheet has an adhesive backing, it is classified under 3919.10 or 3919.90 depending on its dimensions.
Top exporters and importers of HS 392043 (the code used for soft PVC sheets), 2025
In 2025, the largest exporter of HS 392043 (the code used for soft 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 9.3% 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 392043, not only soft PVC sheets.
Top exporters 2025 · share of world exports
- 1 China $1.1B 34% of world exports
- 2 Germany $453M 13% of world exports
- 3 Netherlands $278M 8.3% of world exports
World total: $3.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $278M 9.3% of world imports
- 2 Vietnam* ~$216M 7.2% of world imports · partner records ↗
- 3 Türkiye $188M 6.3% of world imports
World total: $3.0B 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 codes for soft PVC sheets
Brazil splits HS 3920.43 into 2 NCM codes. Pick the one that matches your product:
- 3920.43.10Clear PVC shrink film, max 250 µm, 6%+ plasticiser
- 3920.43.90Other vinyl chloride film, 6% plasticiser or more
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about soft PVC sheets
What is the HS code for Soft PVC sheets?
The HS code for Soft PVC sheets is 392043 (Plastics; polymers of vinyl chloride, containing by weight not 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 soft PVC sheets containing at least 6% plasticizer by weight is 3920.43.
How do I classify Soft PVC sheets for customs?
Soft PVC sheets is classified under HS code 392043 — Plastics; polymers of vinyl chloride, containing by weight not 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 is \"soft\" PVC defined for customs?
For HS classification, PVC is considered \"soft\" or plasticized if it contains 6% or more plasticizers by weight, as specified in the subheading notes of Chapter 39.
Which countries are the top exporters of soft PVC sheets (HS 392043)?
In 2025, the top exporters of HS 392043 (the code used for soft PVC sheets) in UN Comtrade data were China ($1.1B, 34% of world exports), Germany ($453M) and the Netherlands ($278M). World exports came to about $3.4B, 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 soft PVC sheets (HS 392043)?
In 2025, the top importers of HS 392043 (the code used for soft PVC sheets) in UN Comtrade data were the United States ($278M, 9.3% of world imports), Vietnam (about $216M) and Türkiye ($188M). World imports came to about $3.0B, 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.
Is the HS code for Soft PVC sheets the same in all countries?
The base HS code 392043 for Soft 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 soft PVC sheets in Brazil?
Brazil splits HS 392043 into 2 NCM codes, so the right one for soft PVC sheets depends on the product's details: 3920.43.10 (Clear PVC shrink film, max 250 µm, 6%+ plasticiser), 3920.43.90 (Other vinyl chloride film, 6% plasticiser or more).