PET Plastic Film Waste
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3915900010 | 35.0% | CN | US | Official Doc |
| 3926904590 | 38.5% | CN | US | Official Doc |
| 3907995010 | 41.5% | CN | US | Official Doc |
| 3915100000 | 35.0% | CN | US | Official Doc |
| 3915900090 | 35.0% | CN | US | Official Doc |
AI Analysis
π§ͺ PET Plastic Film Waste (Post-Consumer/Industrial Scrap)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is "PET Waste"?
PET Plastic Film Waste refers to discarded or surplus polyethylene terephthalate (PET) materials, typically in the form of thin sheets, films, edges, or scrap generated during manufacturing or consumption. In international trade, the classification depends heavily on its physical state (bulk waste vs. specific processed item) and intended use (recycling raw material vs. finished goods residue).
β οΈ Key Distinction Point:
- If it is loose scrap, offcuts, or general waste β Classified under Chapter 39.15 (Waste and Scrap).
- If it is considered finished articles or chemical intermediates β Classified under Chapter 39.26 or 39.07.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
3915.90.00.10 |
PET Plastic Waste (Offcuts/Scrap) | Manufacturing offcuts, trimming waste, clean industrial scrap | β Fits "Waste/Scrap/Offcuts" category exactly |
3915.10.00.00 |
Ethylene Polymer Waste (Reference) | Ethylene-based film scrap (for comparison only) | β Different base material (PE vs. PET), but similar form |
3915.90.00.90 |
Other Plastic Waste/Scrap (General) | General plastic film waste (if PET not specifically listed) | β οΈ General bucket; 3915.90.00.10 is more precise for PET |
3926.90.45.90 |
PET Plastic Demolding Waste (Articles) | Finished-like scrap from molding processes | β οΈ Classified as "Other Plastic Articles" rather than pure scrap |
3907.99.50.10 |
PET Plastic Waste (Polyester Raw Material) | Recyclable polyester flakes/chips as raw material input | β οΈ Classified as "Polyesters" (intermediate), not waste |
π Critical Reminder:
- "Waste" (3915) is generally cheaper than "Articles" (3926) or "Resins/Polymers" (3907).
- Misclassifying clean PET scrap as "Finished Articles" can lead to higher tariffs.
- 3915.90.00.10 is the most accurate for typical "PET Plastic Film Waste" if it fits the specific description of offcuts/scrap.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 3915.90.00.10 ββ PET Plastic Waste (Offcuts/Scrap) β RECOMMENDED
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligible? | β No (Denied de minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3915.90.00.10 β FOOTNOTE:9903.88.01 |
π Explanation:
- 0% Base Tariff: Plastics waste often has low base duties.
- 25% Section 301: Standard USITC surcharge on Chinese plastics scrap.
- 10% IEEPA (Section 122): Additional levy on specific Chinese imports.
- Total: 35% is the most competitive rate for PET waste.
π― 2. 3926.90.45.90 ββ PET Plastic Demolding Waste (Articles)
| Item | Content |
|---|---|
| Base Tariff | 3.5% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 38.5% |
| Tax Calculation | CIF Value Γ 38.5% |
| De Minimis Eligible? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3926.90.45.90 β FOOTNOTE:9903.88.01 |
π Note:
- Higher than 3915 because it is classified as an "Article" (product) rather than "Waste."
- Avoid this classification if your goods are clearly scrap/offcuts.
π― 3. 3907.99.50.10 ββ PET Plastic Waste (Polyester Raw Material)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligible? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3907.99.50.10 β FOOTNOTE:9903.88.01 |
π Note:
- Highest rate among the three.
- Only use if the PET is processed into recyclable flakes/chips intended as raw material for polyester production, not just loose film waste.
π― 4. Comparative Reference: 3915.10.00.00 (Ethylene Waste) & 3915.90.00.90
| HS Code | Total Rate | Notes |
|---|---|---|
3915.10.00.00 |
35.0% | For Ethylene (PE) waste. Same rate as PET waste (3915.90.00.10) but different material. Use for comparison only. |
3915.90.00.90 |
35.0% | General "Other Plastic Waste." Can be used if 3915.90.00.10 is unavailable, but 10 is more specific for PET. |
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
β 1. Documentation Checklist (All Required)
| Document | Must Provide | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Clearly state "PET Plastic Film Waste, Offcuts, Scrap" |
| β Packing List | βοΈ | Detail weight, volume, and packaging type (bales, bags) |
| β Material Safety Data Sheet (MSDS) | βοΈ | Confirm non-hazardous nature of PET |
| β Product Photos | βοΈ | Show clean, sorted state of waste (no mixed contaminants) |
| β Certificate of Origin (CO) | βοΈ | Required for tariff calculation (China origin triggers surcharges) |
| β Processing Declaration | βοΈ | Specify if it is "Clean" or "Mixed" waste |
β 2. Declaration Tips (Key Mantra)
π₯ "Clean Waste, 35% Tax; Dirty Waste, Rejection Risk! Specify 'Offcuts' to Avoid Higher Rates!"
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Clean PET film scraps from production | 3915.90.00.10 (35%) |
Declare as "Recycled Pellets" β 3907 (41.5%) |
| Mixed plastic waste including PET | General Scrap Classification | Mix with other non-pet plastics β Risk of rejection |
| PET bottles (whole) | 3907 or 3915? |
Whole bottles may be considered "Used Goods" β Different rules |
| PET demolding waste from molding | 3926.90.45.90 (38.5%) |
Try to declare as 3915 β Customs may reject if it looks like an article |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Contaminated Waste | If PET is mixed with food residue or other plastics, it may be classified as "Mixed Waste" or rejected. Ensure clean, sorted status. |
| Recyclable Flakes | If sold to recyclers as raw material, use 3907.99.50.10 (41.5%). Justify with buyer's intent. |
| Small Samples | No De Minimis! Even small shipments of PET waste from China are subject to full tariffs (35%+). |
| Transshipment | Goods transshipped through Vietnam/Malaysia may still face origin scrutiny. Provide proof of substantial transformation if claiming non-China origin. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3915.90.00.10 |
35.0% | None specific for waste | High surcharges (35% total) |
| π¨π³ China | 3915.90.00.10 |
5.0% | None | No surcharges |
| πͺπΊ EU | 3915.90.90 |
0% - 4.5% | REACH Compliance | Lower tariffs, strict waste shipment rules |
| π¬π§ UK | 3915.90.90 |
4.5% | UKCA Mark (if applicable) | Post-Brexit rules apply |
| π¦πΊ Australia | 3915.90.00 |
5.0% | None | Moderate tariffs |
π Conclusion:
- USA has the highest effective tariff (35%) for PET plastic waste due to Section 301 and IEEPA.
- EU and UK have lower base tariffs but stricter environmental waste shipment regulations (e.g., Basel Convention).
- China imports PET waste with lower duties but has banned most plastic waste imports since 2021.
π VI. Common Mistakes & Pitfall Guide (Blood-Taught Lessons)
β Mistake 1: Declaring "PET Film" instead of "PET Waste"
π Consequence: Classified as finished goods (3920 or 3921) β Tariff could jump to 10-20% + surcharges = Higher cost!
β Mistake 2: Not specifying "Offcuts/Scrap" in description
π Consequence: Customs may classify under generic "Other Plastic Waste" (3915.90.00.90) β Same rate (35%) but audit risk if not specific.
β Mistake 3: Mixing PET with non-PET plastics
π Consequence: Classified as "Mixed Plastic Waste" β May be rejected at US border or face higher scrutiny.
β Mistake 4: Assuming De Minimis Applies
π Consequence: Small samples still incur 35% tax + handling fees. Do not rely on de minimis for Chinese plastic waste!
β Correct Practice:
"PET Plastic Film Waste, Clean Offcuts, 100% Virgin Material Remnants, Sorted, Baled, for Recycling Only"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ "Clean PET, 35% Tax; Dirty PET, Rejection Risk! Specify 'Offcuts' to Lock In 35%!"
πΉ "HS Code Determines Destiny; 35% vs 41.5% Matters! Declare Accurately to Avoid Penalties!"
π Pro Tip:
- If your PET waste is transshipped via a third country (e.g., Vietnam, Thailand), ensure it has undergone substantial transformation to change origin. Otherwise, US Customs may still apply China-origin surcharges.
- Pre-ruling (Advance Ruling): Consider applying for a binding ruling from US CBP if you have large volumes, to lock in the 3915.90.00.10 classification.
π£ Immediate Action:
π Contact a professional customs broker + Provide Product Photos + Apply for HS Code Pre-ruling
π Let your PET waste clear customs smoothly, efficiently, and profitably!
β¨ Professional Clearance, Starts with Accurate Classification!
πΌ Every Cent of Cost, Deserves Precise Calculation!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.