Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste, parings and scrap, semi-manufactures and finished products. This chapter is divided into headings according to polymer origin (natural or synthetic) and processing stage, and is the core chapter for classifying plastic commodities in international trade. Heading 3915 specifically refers to waste, parings and scrap of plastics, including scraps generated during production, post-consumer recycled plastic waste, and plastic products scrapped due to substandard quality. Under this heading, further subdivision is made by polymer type. First 2 digits 39: represents Chapter 39 "Plastics and articles thereof", covering all plastic materials and their primary products. Digits 3-4, 15: represents heading 3915 "Waste, parings and scrap of plastics", distinguished from polymers in primary forms (3901-3914) and semi-manufactures (3916-3921). Digits 5-6, 30: represents subheading 391530 "Waste, parings and scrap of polymers of vinyl chloride", specifically referring to waste, parings and scrap of vinyl chloride polymers (PVC), excluding other plastic waste and scrap. This commodity is waste, parings and scrap of polyvinyl chloride (PVC), which falls within the scope of plastic waste and scrap, and the polymer type is clearly identified as PVC, therefore it is classified under 391530. If it were waste and scrap of other plastics, it would be classified under 391510 (polyethylene) or 391520 (polystyrene), etc.; if it were virgin PVC material (in primary forms), it would be classified under 3904.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste, parings and scrap, semi-manufactures and finished products. This chapter is divided into headings according to polymer origin (natural or synthetic) and processing stage, and is the core chapter for classifying plastic commodities in international trade.
Heading
Heading 3915 specifically refers to waste, parings and scrap of plastics, including scraps generated during production, post-consumer recycled plastic waste, and plastic products scrapped due to substandard quality. Under this heading, further subdivision is made by polymer type.
Digit Breakdown
First 2 digits 39: represents Chapter 39 "Plastics and articles thereof", covering all plastic materials and their primary products. Digits 3-4, 15: represents heading 3915 "Waste, parings and scrap of plastics", distinguished from polymers in primary forms (3901-3914) and semi-manufactures (3916-3921). Digits 5-6, 30: represents subheading 391530 "Waste, parings and scrap of polymers of vinyl chloride", specifically referring to waste, parings and scrap of vinyl chloride polymers (PVC), excluding other plastic waste and scrap.
Classification Basis
This commodity is waste, parings and scrap of polyvinyl chloride (PVC), which falls within the scope of plastic waste and scrap, and the polymer type is clearly identified as PVC, therefore it is classified under 391530. If it were waste and scrap of other plastics, it would be classified under 391510 (polyethylene) or 391520 (polystyrene), etc.; if it were virgin PVC material (in primary forms), it would be classified under 3904.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, which should be stated as polyvinyl chloride waste, parings and scrap, avoiding vague generic terms. Source: Explain the source of the waste, parings and scrap, such as production scraps, post-consumer recycling, scrapped products, etc. Composition: Main components and content, such as polyvinyl chloride content, types of additives, etc. Appearance: Describe the physical form of the waste, parings and scrap, such as crushed material, flakes, lumps, powder, etc. Whether Cleaned: Declare whether the waste, parings and scrap have been cleaned, which affects subsequent processing and environmental requirements. Packaging Method: Explain the packaging form, such as woven bags, ton bags, bales, etc., to facilitate customs inspection. Use: Declare the final use of the waste, parings and scrap, such as recycled pelletizing, production of pipes, etc. Product Name: Polyvinyl chloride waste, parings and scrap; Source: Production scraps; Composition: PVC content ≥99%, containing a small amount of calcium carbonate; Appearance: Crushed material, particle size approximately 5mm; Whether Cleaned: Yes; Packaging Method: Ton bags; Use: Recycled pelletizing. Mistakenly classifying PVC waste, parings and scrap under 3904 (primary forms), resulting in incorrect regulatory conditions. Failing to distinguish between waste, parings and scrap and used articles; used articles should be classified under headings such as 3920. Ignoring the "Source" declaration element, which may affect the solid waste import permit.
Product Name
The specific name of the declared commodity, which should be stated as polyvinyl chloride waste, parings and scrap, avoiding vague generic terms.
⚠️ Only writing "plastic waste" or "PVC waste", without specifying the form of waste, parings and scrap.
Source
Explain the source of the waste, parings and scrap, such as production scraps, post-consumer recycling, scrapped products, etc.
⚠️ Failing to distinguish between industrial scraps and post-consumer waste, which affects regulatory conditions.
Composition
Main components and content, such as polyvinyl chloride content, types of additives, etc.
⚠️ Only writing "PVC", without indicating whether plasticizers, stabilizers, etc. are contained.
Appearance
Describe the physical form of the waste, parings and scrap, such as crushed material, flakes, lumps, powder, etc.
⚠️ Vaguely writing "waste", without specifying the specific shape and dimensions.
Whether Cleaned
Declare whether the waste, parings and scrap have been cleaned, which affects subsequent processing and environmental requirements.
⚠️ Mistakenly declaring uncleaned waste as cleaned, resulting in failure upon inspection.
Packaging Method
Explain the packaging form, such as woven bags, ton bags, bales, etc., to facilitate customs inspection.
⚠️ Packaging description inconsistent with actual condition, such as declaring bulk as bagged.
Use
Declare the final use of the waste, parings and scrap, such as recycled pelletizing, production of pipes, etc.
⚠️ Use description too broad, such as "recycling", without being specific.
Example： Product Name: Polyvinyl chloride waste, parings and scrap; Source: Production scraps; Composition: PVC content ≥99%, containing a small amount of calcium carbonate; Appearance: Crushed material, particle size approximately 5mm; Whether Cleaned: Yes; Packaging Method: Ton bags; Use: Recycled pelletizing.
Common Mistakes：
Mistakenly classifying PVC waste, parings and scrap under 3904 (primary forms), resulting in incorrect regulatory conditions.
Failing to distinguish between waste, parings and scrap and used articles; used articles should be classified under headings such as 3920.
Ignoring the "Source" declaration element, which may affect the solid waste import permit.
🎯 Classification Logic
The core basis for classification is whether the commodity meets the definition of "waste, parings and scrap", i.e., plastic materials generated during production or consumption that cannot be used for their original purpose and can only be used for recycling. It is also necessary to confirm that the polymer type is vinyl chloride polymer and that it is not mixed with other plastics. If it is virgin PVC material or semi-manufactures, it is classified under 3904 or 3916, etc. 390410 Polyvinyl chloride (not mixed with other substances): 390410 is pure PVC virgin material in primary forms, while 391530 is waste, parings and scrap; the two differ in physical form and use. 391510 Waste, parings and scrap of polyethylene: 391510 is waste, parings and scrap of polyethylene (PE); the polymer type is different, and PE and PVC must be distinguished during classification. 391520 Waste, parings and scrap of polystyrene: 391520 is waste, parings and scrap of polystyrene (PS), which differs from PVC waste, parings and scrap in chemical composition and recycling process. 391590 Waste, parings and scrap of other plastics: 391590 is waste, parings and scrap of plastics not elsewhere specified; if PVC is mixed with other plastics, it may be classified under this code. Is the commodity in the form of waste, parings and scrap? Is the polymer indeed polyvinyl chloride? Is it mixed with other plastics? Has it been cleaned or treated? Is it used for recycling and regeneration?
Basis
The core basis for classification is whether the commodity meets the definition of "waste, parings and scrap", i.e., plastic materials generated during production or consumption that cannot be used for their original purpose and can only be used for recycling. It is also necessary to confirm that the polymer type is vinyl chloride polymer and that it is not mixed with other plastics. If it is virgin PVC material or semi-manufactures, it is classified under 3904 or 3916, etc.
Confused Codes：
390410 - Polyvinyl chloride (not mixed with other substances)
390410 is pure PVC virgin material in primary forms, while 391530 is waste, parings and scrap; the two differ in physical form and use.
391510 - Waste, parings and scrap of polyethylene
391510 is waste, parings and scrap of polyethylene (PE); the polymer type is different, and PE and PVC must be distinguished during classification.
391520 - Waste, parings and scrap of polystyrene
391520 is waste, parings and scrap of polystyrene (PS), which differs from PVC waste, parings and scrap in chemical composition and recycling process.
391590 - Waste, parings and scrap of other plastics
391590 is waste, parings and scrap of plastics not elsewhere specified; if PVC is mixed with other plastics, it may be classified under this code.
Self-Check：
✓ Is the commodity in the form of waste, parings and scrap?
✓ Is the polymer indeed polyvinyl chloride?
✓ Is it mixed with other plastics?
✓ Has it been cleaned or treated?
✓ Is it used for recycling and regeneration?
❓ FAQ
How to check the import tariff rate for 391530? The latest tariff rate can be checked through the official website of the General Administration of Customs or the China International Trade Single Window. Enter HS code 391530 to view the import MFN rate, general rate and VAT rate. Note that tariff rates may be adjusted with policy changes, and the rate at the time of declaration should prevail. What regulatory documents are required for importing PVC waste, parings and scrap? It is necessary to confirm whether it belongs to solid waste. If it is waste, parings and scrap permitted for import, a Solid Waste Import License and environmental approval documents are required. Since 2021, China has completely banned the import of solid waste, so goods under 391530 are generally prohibited from import unless they meet exception provisions. How to distinguish between PVC waste, parings and scrap and virgin PVC material for declaration? Virgin material is in primary forms (such as powder, granules) and is classified under 3904; waste, parings and scrap are recycled materials with irregular forms and are classified under 391530. When declaring, source certificates and composition test reports must be provided to avoid confusion. If PVC waste, parings and scrap contain a small amount of other plastics, how should it be classified? If the other plastics are impurities with extremely low content, it can still be classified under 391530; if the mixing proportion is relatively high, it may be classified under 391590 (waste, parings and scrap of other plastics). It is recommended to provide a composition test report, subject to customs determination. What elements need to be declared for exporting PVC waste, parings and scrap? Export declaration elements include product name, source, composition, appearance, whether cleaned, packaging method, use, etc. It is necessary to ensure consistency with the actual goods and comply with the environmental requirements of the destination country. What is the export tax rebate rate for 391530? The export tax rebate rate should be checked according to the latest policy, which can be obtained through the website of the State Taxation Administration or the General Administration of Customs. Generally, the export tax rebate rate for waste, parings and scrap is 0 or relatively low, subject to the rate at the time of declaration. What restrictions are there on selling PVC waste, parings and scrap through cross-border e-commerce? Cross-border e-commerce retail imported goods must comply with the positive list. PVC waste, parings and scrap are usually not on the list and involve solid waste management, so import is prohibited. General trade import is recommended, but relevant permits must be obtained. How to determine whether PVC waste, parings and scrap belong to hazardous waste? If the waste, parings and scrap contain harmful substances (such as heavy metals, excessive plasticizers), they may belong to hazardous waste and need to be identified according to the National Catalogue of Hazardous Wastes. When declaring, test reports must be provided to ensure compliance with environmental standards.
Q: How to check the import tariff rate for 391530?
A: The latest tariff rate can be checked through the official website of the General Administration of Customs or the China International Trade Single Window. Enter HS code 391530 to view the import MFN rate, general rate and VAT rate. Note that tariff rates may be adjusted with policy changes, and the rate at the time of declaration should prevail.
Q: What regulatory documents are required for importing PVC waste, parings and scrap?
A: It is necessary to confirm whether it belongs to solid waste. If it is waste, parings and scrap permitted for import, a Solid Waste Import License and environmental approval documents are required. Since 2021, China has completely banned the import of solid waste, so goods under 391530 are generally prohibited from import unless they meet exception provisions.
Q: How to distinguish between PVC waste, parings and scrap and virgin PVC material for declaration?
A: Virgin material is in primary forms (such as powder, granules) and is classified under 3904; waste, parings and scrap are recycled materials with irregular forms and are classified under 391530. When declaring, source certificates and composition test reports must be provided to avoid confusion.
Q: If PVC waste, parings and scrap contain a small amount of other plastics, how should it be classified?
A: If the other plastics are impurities with extremely low content, it can still be classified under 391530; if the mixing proportion is relatively high, it may be classified under 391590 (waste, parings and scrap of other plastics). It is recommended to provide a composition test report, subject to customs determination.
Q: What elements need to be declared for exporting PVC waste, parings and scrap?
A: Export declaration elements include product name, source, composition, appearance, whether cleaned, packaging method, use, etc. It is necessary to ensure consistency with the actual goods and comply with the environmental requirements of the destination country.
Q: What is the export tax rebate rate for 391530?
A: The export tax rebate rate should be checked according to the latest policy, which can be obtained through the website of the State Taxation Administration or the General Administration of Customs. Generally, the export tax rebate rate for waste, parings and scrap is 0 or relatively low, subject to the rate at the time of declaration.
Q: What restrictions are there on selling PVC waste, parings and scrap through cross-border e-commerce?
A: Cross-border e-commerce retail imported goods must comply with the positive list. PVC waste, parings and scrap are usually not on the list and involve solid waste management, so import is prohibited. General trade import is recommended, but relevant permits must be obtained.
Q: How to determine whether PVC waste, parings and scrap belong to hazardous waste?
A: If the waste, parings and scrap contain harmful substances (such as heavy metals, excessive plasticizers), they may belong to hazardous waste and need to be identified according to the National Catalogue of Hazardous Wastes. When declaring, test reports must be provided to ensure compliance with environmental standards.
⚠️ 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.