Product classification
HS code for Urethane foam: 3921.13
Plastics, plates, sheets, film, foil and strip, of polyurethanes, cellular.
Classification of urethane foam under HS 3921.13
Urethane foam, technically known as cellular polyurethane, is classified under HS code 3921.13. This classification is found in Chapter 39 (Plastics), heading 3921, which covers other plates, sheets, film, foil, and strip of plastics. The sub-heading 3921.13 specifically identifies products made of polyurethanes that are "cellular." According to the Explanatory Notes to the HS, cellular plastics are those having many cells (either open, closed, or both) dispersed throughout the mass, typically produced by using gas-evolving blowing agents. This code applies to foam in the form of large blocks, sheets, or rolls that have not been cut to a specific shape other than a simple rectangle. It includes both flexible foams used in upholstery and rigid foams used for thermal insulation in construction.
- Covers
- Flexible polyurethane foam sheets
- Rigid polyurethane insulation boards
- Cellular polyurethane blocks
- Memory foam (viscoelastic) in bulk rolls
- High-resiliency (HR) foam slabs
- Also under 3921.13
- BASF Elastopur
- Covestro Baydur
- Dow VORANOL
- Recticel (various foams)
- Kingspan (insulation panels)
Codes often confused with 3921.13
Common mistake. Urethane foam is often misclassified under 3921.19, which is the "Other" category for cellular plastics like polyethylene or PVC foam. It is also frequently confused with 9404.21 (Mattresses of cellular plastics) or 9404.90 (Cushions). If the foam is cut to a specific shape for a specific piece of furniture or is finished with a cover, it moves from Chapter 39 to Chapter 94. Additionally, non-cellular polyurethane sheets fall under 3921.90 or 3920.99.
Top exporters and importers of HS 392113 (the code used for urethane foam), 2025
In 2025, the largest exporter of HS 392113 (the code used for urethane foam) in UN Comtrade data was the United States, with 14% of world exports; the largest importer in UN Comtrade data was Mexico, with 9.8% 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 392113, not only urethane foam.
Top exporters 2025 · share of world exports
- 1 United States $708M 14% of world exports
- 2 China $704M 14% of world exports
- 3 Germany $552M 11% of world exports
World total: $5.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Mexico $470M 9.8% of world imports
- 2 United States $318M 6.6% of world imports
- 3 Germany $263M 5.5% of world imports
World total: $4.8B 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 codes for urethane foam
Brazil splits HS 3921.13 into 2 NCM codes. Pick the one that matches your product:
- 3921.13.10Open-cell polyester polyurethane foam sheets
- 3921.13.90Other cellular polyurethane plates and sheets
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about urethane foam
What is the HS code for Urethane foam?
The HS code for Urethane foam is 392113 (Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular). The HS code for cellular polyurethane (urethane foam) in plates, sheets, or strips is 3921.13.
How do I classify Urethane foam for customs?
Urethane foam is classified under HS code 392113 — Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular. This is a 6-digit subheading level code.
Does 3921.13 include finished acoustic foam panels?
If the panels are simple rectangular sheets, they stay in 3921.13; however, if they are shaped (e.g., egg-crate or pyramid) or cut to size for a specific installation, they may be classified elsewhere.
Which countries are the top exporters of urethane foam (HS 392113)?
In 2025, the top exporters of HS 392113 (the code used for urethane foam) in UN Comtrade data were the United States ($708M, 14% of world exports), China ($704M) and Germany ($552M). World exports came to about $5.0B, 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 urethane foam (HS 392113)?
In 2025, the top importers of HS 392113 (the code used for urethane foam) in UN Comtrade data were Mexico ($470M, 9.8% of world imports), the United States ($318M) and Germany ($263M). World imports came to about $4.8B, 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 Urethane foam the same in all countries?
The base HS code 392113 for Urethane foam 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 urethane foam in Brazil?
Brazil splits HS 392113 into 2 NCM codes, so the right one for urethane foam depends on the product's details: 3921.13.10 (Open-cell polyester polyurethane foam sheets), 3921.13.90 (Other cellular polyurethane plates and sheets).