Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste, parings and scrap, as well as semi-manufactures and articles. This chapter is divided into multiple headings by polymer type, such as 3901 to 3914 for plastics in primary forms, 3915 specifically for plastic waste, parings and scrap, and 3916 and later for semi-manufactures and articles. Goods in this chapter are important categories in international trade, involving multiple industries such as chemicals, packaging, electronics, and automobiles. Heading 3915 covers plastic waste, parings and scrap, i.e., residues, offcuts, and scrap articles generated after plastic processing or use. It applies only to recycled thermoplastic materials and does not include plastic articles already made into specific shapes. This heading is subdivided by polymer type, such as 391510 for waste of polymers of ethylene, 391520 for waste of polymers of styrene, 391530 for waste of polymers of vinyl chloride, etc. The first 2 digits 39 represent Chapter 39, plastics and articles thereof; digits 3-4, 15, represent heading 3915, plastic waste, parings and scrap; digits 5-6, 20, represent subheading 391520, waste, parings and scrap of polymers of styrene. Polymers of styrene include polystyrene (PS), ABS, SAN, etc., but subheading 391520 covers only polystyrene waste; other styrene copolymers such as ABS are classified under 391590. Therefore, 391520 specifically refers to waste, parings and scrap of polystyrene (PS), including expanded polystyrene (EPS) and general-purpose polystyrene (GPPS), etc. This commodity is polystyrene waste, parings and scrap, falls within the scope of plastic waste, parings and scrap, and the polymer type is polystyrene, so it is classified under 391520. If it were other styrene copolymers such as ABS, it would be classified under 391590; if it were waste of polymers of ethylene, it would be classified under 391510; if it were plastic articles already made into specific shapes, it would be classified under 3916 and later. Therefore, 391520 is the correct code specifically for polystyrene waste, parings and scrap.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste, parings and scrap, as well as semi-manufactures and articles. This chapter is divided into multiple headings by polymer type, such as 3901 to 3914 for plastics in primary forms, 3915 specifically for plastic waste, parings and scrap, and 3916 and later for semi-manufactures and articles. Goods in this chapter are important categories in international trade, involving multiple industries such as chemicals, packaging, electronics, and automobiles.
Heading
Heading 3915 covers plastic waste, parings and scrap, i.e., residues, offcuts, and scrap articles generated after plastic processing or use. It applies only to recycled thermoplastic materials and does not include plastic articles already made into specific shapes. This heading is subdivided by polymer type, such as 391510 for waste of polymers of ethylene, 391520 for waste of polymers of styrene, 391530 for waste of polymers of vinyl chloride, etc.
Digit Breakdown
The first 2 digits 39 represent Chapter 39, plastics and articles thereof; digits 3-4, 15, represent heading 3915, plastic waste, parings and scrap; digits 5-6, 20, represent subheading 391520, waste, parings and scrap of polymers of styrene. Polymers of styrene include polystyrene (PS), ABS, SAN, etc., but subheading 391520 covers only polystyrene waste; other styrene copolymers such as ABS are classified under 391590. Therefore, 391520 specifically refers to waste, parings and scrap of polystyrene (PS), including expanded polystyrene (EPS) and general-purpose polystyrene (GPPS), etc.
Classification Basis
This commodity is polystyrene waste, parings and scrap, falls within the scope of plastic waste, parings and scrap, and the polymer type is polystyrene, so it is classified under 391520. If it were other styrene copolymers such as ABS, it would be classified under 391590; if it were waste of polymers of ethylene, it would be classified under 391510; if it were plastic articles already made into specific shapes, it would be classified under 3916 and later. Therefore, 391520 is the correct code specifically for polystyrene waste, parings and scrap.
📝 Declaration Elements
Product name: The specific name of the declared commodity should clearly be polystyrene waste, parings and scrap, such as "polystyrene waste, parings and scrap (PS scrap)" or "expanded polystyrene waste, parings and scrap." Source: Explain the source of the waste, parings and scrap, such as offcuts generated during production, or scrap articles recovered after consumption. Composition: Declare the polystyrene content, usually 100%. If impurities are present, indicate the type and content of impurities. Appearance: Describe the physical form of the waste, parings and scrap, such as flakes, lumps, powder, foam, etc. Whether expanded: Declare whether it is expanded polystyrene (EPS). Expanded and non-expanded materials may differ in recycling and classification. Density: For expanded polystyrene, density (kg/m³) must be declared; for non-expanded, relative density may be declared. Packaging method: Explain the packaging form, such as baling, bagging, bulk, etc., and the weight per piece. Product name: Polystyrene waste, parings and scrap (PS scrap); Source: Offcuts generated during production; Composition: Polystyrene content ≥99%, impurities ≤1%; Appearance: White flakes; Whether expanded: Non-expanded; Density: 1.05 g/cm³; Packaging method: Woven bag packaging, 25 kg per bag. Misdeclaring ABS waste as 391520 when it should actually be classified under 391590. Failure to declare density for expanded polystyrene (EPS), leading to customs questioning. Failure to distinguish between production offcuts and post-consumer recycled material, affecting environmental access.
Product name
The specific name of the declared commodity should clearly be polystyrene waste, parings and scrap, such as "polystyrene waste, parings and scrap (PS scrap)" or "expanded polystyrene waste, parings and scrap."
⚠️ Writing only "plastic waste" or "waste plastics" without indicating polystyrene material.
Source
Explain the source of the waste, parings and scrap, such as offcuts generated during production, or scrap articles recovered after consumption.
⚠️ Vague source description, such as "from factory," without specifying whether it is production offcuts or post-consumer recycled material.
Composition
Declare the polystyrene content, usually 100%. If impurities are present, indicate the type and content of impurities.
⚠️ Failure to declare impurity content, or incorrectly declaring it as pure polystyrene when it actually contains other plastics.
Appearance
Describe the physical form of the waste, parings and scrap, such as flakes, lumps, powder, foam, etc.
⚠️ Appearance description is too simple, such as "scrap," without specifying the specific form.
Whether expanded
Declare whether it is expanded polystyrene (EPS). Expanded and non-expanded materials may differ in recycling and classification.
⚠️ Failure to indicate whether expanded, leading to disputes over classification or customs valuation.
Density
For expanded polystyrene, density (kg/m³) must be declared; for non-expanded, relative density may be declared.
⚠️ Expanded material density not declared, affecting customs confirmation of the product name.
Packaging method
Explain the packaging form, such as baling, bagging, bulk, etc., and the weight per piece.
⚠️ Packaging description unclear, such as "bulk," without specifying the specific packaging unit.
Example： Product name: Polystyrene waste, parings and scrap (PS scrap); Source: Offcuts generated during production; Composition: Polystyrene content ≥99%, impurities ≤1%; Appearance: White flakes; Whether expanded: Non-expanded; Density: 1.05 g/cm³; Packaging method: Woven bag packaging, 25 kg per bag.
Common Mistakes：
Misdeclaring ABS waste as 391520 when it should actually be classified under 391590.
Failure to declare density for expanded polystyrene (EPS), leading to customs questioning.
Failure to distinguish between production offcuts and post-consumer recycled material, affecting environmental access.
🎯 Classification Logic
The core criteria for classification are: 1. Whether the commodity is plastic waste, parings and scrap; 2. Whether the polymer type is polystyrene (homopolymer); 3. Whether it has undergone processing beyond primary forms. If it is polystyrene homopolymer waste, parings and scrap and has not been made into other shapes, it is classified under 391520. If it is a styrene copolymer (such as ABS, SAN), it is classified under 391590. If it is an article already made into a specific shape, it is classified under 3916 and later. 391510 Waste of polymers of ethylene: 391510 covers waste of polymers of ethylene such as polyethylene (PE), while 391520 specifically refers to polystyrene waste; the polymer types are different. 391590 Waste of other plastics: 391590 covers plastic waste not elsewhere specified or included, including styrene copolymers such as ABS and SAN, while 391520 is limited to polystyrene homopolymer. 390319 Other polystyrene in primary forms: 390319 is polystyrene in primary forms (such as granules, powder), while 391520 is waste, parings and scrap; the forms and sources are different. 391610 Monofilament, rods, sticks, etc., of polymers of ethylene: 391610 is semi-manufactures or articles of polymers of ethylene, while 391520 is waste, parings and scrap; the use and degree of processing are different. Confirm the commodity is polystyrene homopolymer, not copolymer. Confirm the commodity is waste, parings and scrap, not primary forms or finished articles. Confirm it is not mixed with other plastics, which would affect classification. Confirm that expanded polystyrene has declared density. Confirm the source and use comply with environmental regulations.
Basis
The core criteria for classification are: 1. Whether the commodity is plastic waste, parings and scrap; 2. Whether the polymer type is polystyrene (homopolymer); 3. Whether it has undergone processing beyond primary forms. If it is polystyrene homopolymer waste, parings and scrap and has not been made into other shapes, it is classified under 391520. If it is a styrene copolymer (such as ABS, SAN), it is classified under 391590. If it is an article already made into a specific shape, it is classified under 3916 and later.
Confused Codes：
391510 - Waste of polymers of ethylene
391510 covers waste of polymers of ethylene such as polyethylene (PE), while 391520 specifically refers to polystyrene waste; the polymer types are different.
391590 - Waste of other plastics
391590 covers plastic waste not elsewhere specified or included, including styrene copolymers such as ABS and SAN, while 391520 is limited to polystyrene homopolymer.
390319 - Other polystyrene in primary forms
390319 is polystyrene in primary forms (such as granules, powder), while 391520 is waste, parings and scrap; the forms and sources are different.
391610 - Monofilament, rods, sticks, etc., of polymers of ethylene
391610 is semi-manufactures or articles of polymers of ethylene, while 391520 is waste, parings and scrap; the use and degree of processing are different.
Self-Check：
✓ Confirm the commodity is polystyrene homopolymer, not copolymer.
✓ Confirm the commodity is waste, parings and scrap, not primary forms or finished articles.
✓ Confirm it is not mixed with other plastics, which would affect classification.
✓ Confirm that expanded polystyrene has declared density.
✓ Confirm the source and use comply with environmental regulations.
❓ FAQ
How to determine whether polystyrene waste, parings and scrap is classified under 391520 or 391590? The key is the polymer type: if it is polystyrene homopolymer (PS), it is classified under 391520; if it is a styrene copolymer such as ABS or SAN, it is classified under 391590. Polymer composition can be determined by testing methods such as infrared spectroscopy. What elements should be declared for expanded polystyrene (EPS) waste, parings and scrap? In addition to the regular product name, source, and composition, whether it is expanded and the density (kg/m³) must be declared, because expanded material has low density, affecting transportation and recycling value, and customs may conduct valuation based on this. What environmental documents are required for importing polystyrene waste, parings and scrap? Usually a solid waste import license, environmental approval document, pre-shipment inspection certificate, etc. are required, subject to adjustment according to national environmental policies. It is recommended to check the latest Catalogue of Solid Wastes Restricted from Import as Raw Materials. How to check the export tariff and VAT for 391520? The latest tax rates can be checked through the General Administration of Customs website or China International Trade Single Window. Note that export of waste, parings and scrap may involve export tariffs and VAT, and policies change frequently, so real-time inquiries should prevail. What is the difference in classification between polystyrene waste, parings and scrap and recycled polystyrene pellets? Waste, parings and scrap are classified under 391520, while recycled polystyrene pellets, if in primary forms, are classified under 390319. The degree of processing differs, and tax rates and regulatory conditions may also differ. If polystyrene waste, parings and scrap contains impurities, how should it be declared? The type and content of impurities must be truthfully declared. If impurities exceed a certain proportion, it may affect classification and may even be regarded as a mixture, requiring classification according to the main component. It is recommended to provide a test report. Does 391520 apply to cross-border e-commerce small parcel exports of polystyrene waste, parings and scrap? Yes, but note that small parcel exports may be subject to simplified declaration, yet correct classification is still required. If the quantity is large, it is recommended to declare under general trade to avoid compliance risks.
Q: How to determine whether polystyrene waste, parings and scrap is classified under 391520 or 391590?
A: The key is the polymer type: if it is polystyrene homopolymer (PS), it is classified under 391520; if it is a styrene copolymer such as ABS or SAN, it is classified under 391590. Polymer composition can be determined by testing methods such as infrared spectroscopy.
Q: What elements should be declared for expanded polystyrene (EPS) waste, parings and scrap?
A: In addition to the regular product name, source, and composition, whether it is expanded and the density (kg/m³) must be declared, because expanded material has low density, affecting transportation and recycling value, and customs may conduct valuation based on this.
Q: What environmental documents are required for importing polystyrene waste, parings and scrap?
A: Usually a solid waste import license, environmental approval document, pre-shipment inspection certificate, etc. are required, subject to adjustment according to national environmental policies. It is recommended to check the latest Catalogue of Solid Wastes Restricted from Import as Raw Materials.
Q: How to check the export tariff and VAT for 391520?
A: The latest tax rates can be checked through the General Administration of Customs website or China International Trade Single Window. Note that export of waste, parings and scrap may involve export tariffs and VAT, and policies change frequently, so real-time inquiries should prevail.
Q: What is the difference in classification between polystyrene waste, parings and scrap and recycled polystyrene pellets?
A: Waste, parings and scrap are classified under 391520, while recycled polystyrene pellets, if in primary forms, are classified under 390319. The degree of processing differs, and tax rates and regulatory conditions may also differ.
Q: If polystyrene waste, parings and scrap contains impurities, how should it be declared?
A: The type and content of impurities must be truthfully declared. If impurities exceed a certain proportion, it may affect classification and may even be regarded as a mixture, requiring classification according to the main component. It is recommended to provide a test report.
Q: Does 391520 apply to cross-border e-commerce small parcel exports of polystyrene waste, parings and scrap?
A: Yes, but note that small parcel exports may be subject to simplified declaration, yet correct classification is still required. If the quantity is large, it is recommended to declare under general trade to avoid compliance risks.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.