PS塑料边角料
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3903190000 | 41.5% | CN | US | Official Doc |
| 3915200000 | 35.0% | CN | US | Official Doc |
| 3903110000 | 41.5% | CN | US | Official Doc |
| 3915900090 | 35.0% | CN | US | Official Doc |
AI Analysis
🧩 PS Plastic Scrap & Edge Trimmings
🌐 HS Code Classification & Tariff Guide | 2026 Update | Expert Customs Clearance Strategy
📌 Understanding PS Plastic Waste: Why It’s Taxed So Heavily in the U.S.
Polystyrene (PS) plastic edge trimmings and scrap — often generated during manufacturing of PS sheets, packaging, or molded products — are not treated as raw material in international trade. Instead, they are classified as waste or scrap under specific HS codes, and subject to extremely high tariffs due to U.S. trade policy.
⚠️ Critical Insight:
- Even if your PS scrap looks like "raw material," if it’s waste, offcuts, or trimmings, it cannot be classified as "primary forms" of polystyrene.
- Misclassification leads to severe penalties, delays, or seizure.
📦 二、HS Code Classification Breakdown (2026 U.S. Tariff Schedule)
| HS Code | Product Description | Tax Rate | Applicable Scenario |
|---|---|---|---|
3915.20.00.00 |
PS plastic scrap: waste, trimmings, or edge cut-offs — benzene polymer waste | 35.0% | Pure PS edge trimmings, post-consumer or post-industrial waste |
3915.90.00.90 |
PS plastic scrap: other plastic waste fragments, trimmings, or offcuts (non-specific) | 35.0% | Mixed PS scraps, contaminated or non-identifiable waste |
3903.19.00.00 |
PS plastic: other primary forms (not pellets, not powder) — e.g., sheets, rods, plates | 41.5% | If scrap is not waste, but still not in granular form |
3903.11.00.00 |
PS plastic: primary forms – pellets, powders, granules | 41.5% | If your material is reprocessable granules or powder, even if from scrap |
🔍 Key Distinction: - Waste & trimmings →
3915.20.00.00or3915.90.00.90→ 35% - Non-waste, non-pellet PS (e.g., cut sheets) →3903.19.00.00→ 41.5% - Pellets/powder (even from scrap) →3903.11.00.00→ 41.5%📌 Red Flag:
If your PS material is not in pellet form, but is clean, reprocessable, and free of contamination, it may still be classified as primary form — not waste.
💰 三、2026 U.S. Tariff Breakdown (Detailed Tax Clauses)
✅ Applicable Country: China (CN)
✅ Applicable Market: United States (US)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 3915.20.00.00 — PS Waste & Edge Trimmings (Benzene Polymer Waste)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Basic Duty | 0.0% | Standard U.S. tariff rate |
| Section 301 (USITC) Additional Duty | +25.0% | From U.S. Trade Act 301 (China-specific tariffs) |
| Section 122 (IEEPA) Additional Duty | +10.0% | From International Emergency Economic Powers Act (IEEPA) |
| Total Effective Duty | 35.0% | Sum of all components |
📌 Legal Pathway:
IEEPA: 9903.01.24→USITC: 3915.20.00.00→FOOTNOTE: 9903.88.01
🎯 2. 3915.90.00.90 — Other Plastic Waste Fragments (Including PS Trimmings)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Basic Duty | 0.0% | Standard U.S. tariff rate |
| Section 301 (USITC) Additional Duty | +25.0% | U.S. Trade Act 301 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA (China-specific) |
| Total Effective Duty | 35.0% |
📌 Note:
- Applies to any plastic waste fragments, even if PS-specific.
- If your material is contaminated, mixed with other plastics, or unsorted, this code applies.
🎯 3. 3903.19.00.00 — PS Primary Forms (Other Than Pellets/Powder)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Basic Duty | 6.5% | Standard U.S. rate for PS primary forms |
| Section 301 (USITC) Additional Duty | +25.0% | U.S. Trade Act 301 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA |
| Total Effective Duty | 41.5% |
📌 When This Applies:
- PS sheets, rods, plates, or extruded shapes — even if cut from production (e.g., trimmings that are not waste, but reusable raw form).
🎯 4. 3903.11.00.00 — PS Primary Forms: Pellets, Powders, Granules
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Basic Duty | 6.5% | Standard U.S. rate |
| Section 301 (USITC) Additional Duty | +25.0% | U.S. Trade Act 301 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA |
| Total Effective Duty | 41.5% |
📌 Critical:
- Even if your PS scrap is reprocessed into pellets, it is still subject to 41.5% if classified as primary form.
- This is higher than waste — so don’t assume recycling reduces tax.
🛠️ 四、Customs Clearance Best Practices (Pro Tips)
✅ 1. Documentation Checklist (MUST-HAVE)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specifications | ✔️ | Define particle size, shape, contamination level |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Prove it’s PS, not mixed plastic |
| ✅ Lab Test Report (e.g., FTIR) | ✔️ | Confirm polymer identity |
| ✅ Commercial Invoice | ✔️ | Must state "PS Plastic Trimmings" or "Waste" |
| ✅ Packing List | ✔️ | Show total weight, packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | If from non-China, may reduce tariffs |
| ✅ Pre-shipment Inspection Report | ✔️ | Avoid customs hold-ups |
✅ 2.申报技巧（Key Rules）
🔥 “Shape Matters, Origin Matters, Form Matters!”
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Clean PS edge trimmings, no contamination | 3915.20.00.00 |
Misreported as 3903.11.00.00 → +6.5% tax |
| PS scrap mixed with PP or PE | 3915.90.00.90 |
Misclassified as pure PS → risk of penalty |
| PS pellets made from scrap | 3903.11.00.00 |
Not waste → 41.5%, not 35% |
| PS sheets cut into strips (not waste) | 3903.19.00.00 |
Misclassified as waste → +6.5% loss |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| High contamination (dirt, labels, adhesives) | Use 3915.90.00.90 → 35% (not 41.5%) |
| Clean, reprocessable PS pellets | Use 3903.11.00.00 → 41.5% (but avoid waste codes) |
| Exporting to non-U.S. markets | Check EU, Canada, ASEAN — much lower tariffs |
| Reprocessing in U.S. | Consider "non-waste" status if reprocessing is verified |
🌍 五、Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3915.20.00.00 |
35.0% | None (but must declare) | Highest tax |
| 🇨🇳 China | 3915.20.00.00 |
0% | None | Domestic recycling |
| 🇪🇺 EU | 3915.20.00.00 |
0% (if recyclable) | CE, REACH | No 301/IEEPA |
| 🇦🇺 Australia | 3915.20.00.00 |
0% | RCM | No extra tariffs |
| 🇯🇵 Japan | 3915.20.00.00 |
0% | PSE | No 301/IEEPA |
📌 Takeaway:
- U.S. is the only major market with 35%+ tariffs on PS scrap.
- China, EU, Japan, Australia treat PS waste more leniently.
📌 六、常见错误 & Risk Warnings (Avoid These!)
❌ Mistake 1: Classifying PS pellets (from scrap) as "waste"
👉 Result: Tax drops from 41.5% to 35% — but you lose reprocessing credit and risk audit.
❌ Mistake 2: Using "PS Resin" or "Raw Material" in invoice
👉 Result: Customs may suspect non-waste → reclassification to 41.5%.
❌ Mistake 3: Not providing FTIR or lab test
👉 Result: Customs delays, possible seizure, or forced reclassification.
❌ Mistake 4: Shipping mixed plastic scraps as PS
👉 Result: 35% tariff, but potential penalties for misdeclaration.
✅ Correct Approach:
Use precise language:
"Polystyrene (PS) Plastic Edge Trimmings, Post-Industrial, Clean, Non-Contaminated, for Recycling"
🎯 七、Final Verdict: How to Minimize Tax & Avoid Risk
🔹 If it’s waste → use
3915.20.00.00or3915.90.00.90→ 35%
🔹 If it’s pellets/powder → use3903.11.00.00→ 41.5%
🔹 If it’s sheets/rods → use3903.19.00.00→ 41.5%
🔹 Never use "raw material" or "resin" for scrap — it’s misleading.📌 Pro Tip:
- Apply for Advance Ruling (Pre-Clearance) with U.S. CBP before shipment.
- Use third-party labs to confirm polymer identity.
- Consider reprocessing in a non-U.S. country (e.g., Vietnam, Mexico) to avoid 35%+.
📣 Act Now: Protect Your Supply Chain!
📞 Contact a U.S. Customs Broker + HS Code Pre-Ruling Specialist
🚀 Get your PS scrap classified correctly before shipment
💼 Save thousands in unexpected tariffs — avoid penalties, delays, and seizures
✨ Precision Classification = Profit Protection
💼 Your PS scrap isn’t just waste — it’s a tax liability. Get it right.
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.