Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste, parings and scrap, semi-manufactures and finished articles. Plastics in this chapter refer to polymeric materials, including synthetic resins, natural macromolecular compounds, etc. Heading 3915 is a specific heading for waste, parings and scrap of plastics, applicable only to plastic waste and scrap, excluding plastic waste that has been made into articles of other headings. Heading 3915 includes waste, parings and scrap of plastics, covering waste and scrap of plastics in primary forms, waste from the processing of plastic articles, and post-consumer recycled plastic waste. However, it is limited to plastic waste that has not been mixed with other substances and has not been made into specific articles. This heading is subdivided by polymer type, such as polyethylene, polystyrene, polyvinyl chloride, etc. First 2 digits 39: indicates Chapter 39, Plastics and articles thereof. Digits 3-4, 15: indicates heading 3915, i.e., waste, parings and scrap of plastics. Digits 5-6, 90: indicates subheading 391590, i.e., waste and scrap of other plastics, referring to plastic waste and scrap other than those specifically named such as polyethylene, polystyrene, polyvinyl chloride, polyethylene terephthalate, etc. This subheading is a residual subheading, covering plastic waste and scrap not separately named, such as waste and scrap of polypropylene, polyamide, polycarbonate, etc. The goods are plastic waste and scrap, not made into specific articles, and do not belong to the specifically named waste and scrap of polyethylene, polystyrene, etc., therefore classified under 391590. If they were plastic waste made into specific articles, they should be classified under the corresponding article heading; if they are mixed plastic waste that cannot be separated, they are also classified under this subheading.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste, parings and scrap, semi-manufactures and finished articles. Plastics in this chapter refer to polymeric materials, including synthetic resins, natural macromolecular compounds, etc. Heading 3915 is a specific heading for waste, parings and scrap of plastics, applicable only to plastic waste and scrap, excluding plastic waste that has been made into articles of other headings.
Heading
Heading 3915 includes waste, parings and scrap of plastics, covering waste and scrap of plastics in primary forms, waste from the processing of plastic articles, and post-consumer recycled plastic waste. However, it is limited to plastic waste that has not been mixed with other substances and has not been made into specific articles. This heading is subdivided by polymer type, such as polyethylene, polystyrene, polyvinyl chloride, etc.
Digit Breakdown
First 2 digits 39: indicates Chapter 39, Plastics and articles thereof. Digits 3-4, 15: indicates heading 3915, i.e., waste, parings and scrap of plastics. Digits 5-6, 90: indicates subheading 391590, i.e., waste and scrap of other plastics, referring to plastic waste and scrap other than those specifically named such as polyethylene, polystyrene, polyvinyl chloride, polyethylene terephthalate, etc. This subheading is a residual subheading, covering plastic waste and scrap not separately named, such as waste and scrap of polypropylene, polyamide, polycarbonate, etc.
Classification Basis
The goods are plastic waste and scrap, not made into specific articles, and do not belong to the specifically named waste and scrap of polyethylene, polystyrene, etc., therefore classified under 391590. If they were plastic waste made into specific articles, they should be classified under the corresponding article heading; if they are mixed plastic waste that cannot be separated, they are also classified under this subheading.
📝 Declaration Elements
Product name: Declared commodity name should be specific and clear, such as "polypropylene waste and scrap", avoiding vague terms like "plastic waste". Source: Explain the source of the waste and scrap, such as scraps generated during production, post-consumer recycling, etc. Composition: Main polymer components and content, such as polypropylene content ≥95%, may contain small amounts of additives. Appearance: Describe the physical form of the waste and scrap, such as flakes, lumps, powder, etc. Whether cleaned: Declare whether it has been cleaned, affecting classification and environmental requirements. Whether mixed: Whether mixed with other plastics or materials; if mixed, specify the types. Use: Explain the use of the waste and scrap, such as recycled pelletizing, energy recovery, etc. Product name: Polypropylene waste and scrap; Source: Scraps generated during production; Composition: Polypropylene 95%, calcium carbonate 5%; Appearance: White flakes; Whether cleaned: Yes; Whether mixed: No; Use: Recycled pelletizing. Failing to distinguish specific polymer types and generally declaring as "other plastic waste and scrap", which may lead to classification errors. Ignoring source declaration, declaring post-consumer plastic waste as industrial waste, affecting environmental supervision. Failing to declare cleaning status, which may be mistaken as requiring further processing, affecting classification.
Product name
Declared commodity name should be specific and clear, such as "polypropylene waste and scrap", avoiding vague terms like "plastic waste".
⚠️ Only writing "plastic waste" without specifying the specific polymer type.
Source
Explain the source of the waste and scrap, such as scraps generated during production, post-consumer recycling, etc.
⚠️ Failing to provide source information, making it impossible to determine whether it falls under 3915.
Composition
Main polymer components and content, such as polypropylene content ≥95%, may contain small amounts of additives.
⚠️ Failing to indicate composition content, or incorrectly labeling as a mixture.
Appearance
Describe the physical form of the waste and scrap, such as flakes, lumps, powder, etc.
⚠️ Description too simple, such as "irregular", making accurate identification impossible.
Whether cleaned
Declare whether it has been cleaned, affecting classification and environmental requirements.
⚠️ Failing to declare cleaning status, leading to customs questioning.
Whether mixed
Whether mixed with other plastics or materials; if mixed, specify the types.
⚠️ Concealing mixing situation, declaring as a single material.
Use
Explain the use of the waste and scrap, such as recycled pelletizing, energy recovery, etc.
⚠️ Use unclear, such as "recycling".
Example： Product name: Polypropylene waste and scrap; Source: Scraps generated during production; Composition: Polypropylene 95%, calcium carbonate 5%; Appearance: White flakes; Whether cleaned: Yes; Whether mixed: No; Use: Recycled pelletizing.
Common Mistakes：
Failing to distinguish specific polymer types and generally declaring as "other plastic waste and scrap", which may lead to classification errors.
Failing to declare cleaning status, which may be mistaken as requiring further processing, affecting classification.
🎯 Classification Logic
Core classification basis: 1. The goods are plastic waste and scrap, conforming to the description of heading 3915; 2. They do not belong to the specifically named waste and scrap of polyethylene, polystyrene, etc., therefore classified under 391590; 3. It must be confirmed that the waste and scrap have not been made into specific articles, otherwise classified under the corresponding article heading; 4. If they are mixed plastic waste that cannot be separated, they are also classified under this subheading. 391510 Waste and scrap of polyethylene: Applicable only to waste and scrap of polyethylene; if it is polypropylene, classify under 391590. 391520 Waste and scrap of polystyrene: Applicable only to waste and scrap of polystyrene; waste and scrap of other styrene polymers are classified under 391590. 391530 Waste and scrap of polyvinyl chloride: Applicable only to waste and scrap of polyvinyl chloride; waste and scrap of other chlorine-containing polymers are classified under 391590. 391590 Waste and scrap of other plastics: Residual subheading, covering plastic waste and scrap not named, such as polypropylene, polyamide, etc. Confirm whether the waste and scrap are plastic material Confirm whether they belong to a specifically named polymer Confirm whether they have been made into specific articles Confirm whether they are mixed with other materials Confirm whether source and use affect classification
Basis
Core classification basis: 1. The goods are plastic waste and scrap, conforming to the description of heading 3915; 2. They do not belong to the specifically named waste and scrap of polyethylene, polystyrene, etc., therefore classified under 391590; 3. It must be confirmed that the waste and scrap have not been made into specific articles, otherwise classified under the corresponding article heading; 4. If they are mixed plastic waste that cannot be separated, they are also classified under this subheading.
Confused Codes：
391510 - Waste and scrap of polyethylene
Applicable only to waste and scrap of polyethylene; if it is polypropylene, classify under 391590.
391520 - Waste and scrap of polystyrene
Applicable only to waste and scrap of polystyrene; waste and scrap of other styrene polymers are classified under 391590.
391530 - Waste and scrap of polyvinyl chloride
Applicable only to waste and scrap of polyvinyl chloride; waste and scrap of other chlorine-containing polymers are classified under 391590.
391590 - Waste and scrap of other plastics
Residual subheading, covering plastic waste and scrap not named, such as polypropylene, polyamide, etc.
Self-Check：
✓ Confirm whether the waste and scrap are plastic material
✓ Confirm whether they belong to a specifically named polymer
✓ Confirm whether they have been made into specific articles
✓ Confirm whether they are mixed with other materials
✓ Confirm whether source and use affect classification
❓ FAQ
How to determine whether plastic waste and scrap should be classified under 3915 or other headings? If the waste and scrap are waste and scrap of plastics in primary forms and have not been made into specific articles, they should be classified under 3915. If they have been made into specific articles (such as plastic bottles, films, etc.), even if they are waste, they should be classified under the corresponding article heading. If they are mixed plastic waste that cannot be separated, they are also classified under 3915. What is the difference between 391590 and 391510? 391510 applies only to waste and scrap of polyethylene, while 391590 is waste and scrap of other plastics, including waste and scrap of polypropylene, polyamide, polycarbonate, etc. that are not specifically named. If the waste and scrap are polyethylene, they must be classified under 391510. What documents are required to declare 391590? Usually requires contract, invoice, packing list, bill of lading, composition test report, source statement, etc. According to customs requirements, a solid waste import license (if applicable) or environmental approval document may also be required. It is recommended to consult the local customs in advance. What special regulatory requirements are there for importing plastic waste? Plastic waste import is supervised by environmental protection authorities and must comply with the Law on the Prevention and Control of Environmental Pollution by Solid Waste and the Catalog of Solid Wastes Restricted from Import as Raw Materials. Enterprises need to obtain a solid waste import license and meet environmental standards. Since 2021, China has completely banned the import of solid waste, but some recycled plastic pellets may be allowed for import, which needs to be confirmed specifically. How to check the tariff rate for 391590? It can be checked through the General Administration of Customs website, China International Trade Single Window, or professional tariff inquiry platforms. Tariff rates vary due to trade agreements, country of origin, etc. It is recommended to use the latest official data. MFN rate, general rate, agreement rate, etc. need to be determined based on actual circumstances. If plastic waste contains a small amount of other materials, how should it be classified? If mixed with a small amount of other materials but overall still plastic waste and scrap, and does not affect its basic characteristics, it is usually still classified under 3915. However, if the mixing makes it impossible to classify by specific type, it is classified under 391590. If the mixed materials cause the waste to lose the basic characteristics of plastics, it may be classified under other headings. For cross-border e-commerce sales of recycled plastic pellets, which HS code should be used? If recycled plastic pellets are in primary forms, they should be classified under the corresponding headings 3901-3914, not 3915. 3915 applies only to waste and scrap. If the pellets are regenerated from plastic waste and meet the definition of primary forms, they are classified under the corresponding heading by specific polymer, such as polypropylene pellets under 3902. When declaring 391590, how to avoid being identified by customs as solid waste? Ensure that the plastic waste complies with standards such as "Recycled Plastic Products", provide composition test reports, cleaning certificates, use statements, etc., to prove that it can be used as raw material. If the plastic waste cannot be used for recycling, it may be prohibited from import. It is recommended to cooperate with professional customs brokers to ensure compliance.
Q: How to determine whether plastic waste and scrap should be classified under 3915 or other headings?
A: If the waste and scrap are waste and scrap of plastics in primary forms and have not been made into specific articles, they should be classified under 3915. If they have been made into specific articles (such as plastic bottles, films, etc.), even if they are waste, they should be classified under the corresponding article heading. If they are mixed plastic waste that cannot be separated, they are also classified under 3915.
Q: What is the difference between 391590 and 391510?
A: 391510 applies only to waste and scrap of polyethylene, while 391590 is waste and scrap of other plastics, including waste and scrap of polypropylene, polyamide, polycarbonate, etc. that are not specifically named. If the waste and scrap are polyethylene, they must be classified under 391510.
Q: What documents are required to declare 391590?
A: Usually requires contract, invoice, packing list, bill of lading, composition test report, source statement, etc. According to customs requirements, a solid waste import license (if applicable) or environmental approval document may also be required. It is recommended to consult the local customs in advance.
Q: What special regulatory requirements are there for importing plastic waste?
A: Plastic waste import is supervised by environmental protection authorities and must comply with the Law on the Prevention and Control of Environmental Pollution by Solid Waste and the Catalog of Solid Wastes Restricted from Import as Raw Materials. Enterprises need to obtain a solid waste import license and meet environmental standards. Since 2021, China has completely banned the import of solid waste, but some recycled plastic pellets may be allowed for import, which needs to be confirmed specifically.
Q: How to check the tariff rate for 391590?
A: It can be checked through the General Administration of Customs website, China International Trade Single Window, or professional tariff inquiry platforms. Tariff rates vary due to trade agreements, country of origin, etc. It is recommended to use the latest official data. MFN rate, general rate, agreement rate, etc. need to be determined based on actual circumstances.
Q: If plastic waste contains a small amount of other materials, how should it be classified?
A: If mixed with a small amount of other materials but overall still plastic waste and scrap, and does not affect its basic characteristics, it is usually still classified under 3915. However, if the mixing makes it impossible to classify by specific type, it is classified under 391590. If the mixed materials cause the waste to lose the basic characteristics of plastics, it may be classified under other headings.
Q: For cross-border e-commerce sales of recycled plastic pellets, which HS code should be used?
A: If recycled plastic pellets are in primary forms, they should be classified under the corresponding headings 3901-3914, not 3915. 3915 applies only to waste and scrap. If the pellets are regenerated from plastic waste and meet the definition of primary forms, they are classified under the corresponding heading by specific polymer, such as polypropylene pellets under 3902.
Q: When declaring 391590, how to avoid being identified by customs as solid waste?
A: Ensure that the plastic waste complies with standards such as "Recycled Plastic Products", provide composition test reports, cleaning certificates, use statements, etc., to prove that it can be used as raw material. If the plastic waste cannot be used for recycling, it may be prohibited from import. It is recommended to cooperate with professional customs brokers to ensure compliance.
⚠️ 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.