LDPE Blown Film Waste
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3915100000 | 35.0% | CN | US | 官方文档 |
| 3915900090 | 35.0% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 3901105020 | 41.5% | CN | US | 官方文档 |
| 3915100000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🏭 LDPE Blown Film Waste (Low-Density Polyethylene)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Is It Waste or Film?
LDPE Blown Film Waste refers to the scrap, trimmings, or defective products resulting from the production or processing of Low-Density Polyethylene (LDPE) blown films. In international trade, the distinction between "Waste/Scrap" and "Finished Product/Film" is critical because it dictates the HS Code, tariff rate, and regulatory requirements.
1. Plastic Waste/Scrap (Waste Form):
Raw materials, edge trimmings, or defective films that are no longer usable in their current form and are intended for recycling or reprocessing. These are classified under Chapter 39 (Plastics and Articles Thereof), Heading 3915 (Waste, Parings, and Scrap).
2. Finished/Intermediate Film (Product Form):
Continuous rolls or sheets of LDPE film, even if produced via blowing, are considered products, not waste. These are classified under Heading 3919 (Self-adhesive plates, sheets, film, etc.) or Heading 3901 (Polyethylene in Primary Forms), depending on specific physical characteristics and presentation.
⚠️ Key Distinction Point:
- If the material is discarded, fragmented, or intended solely for recycling → Classified as Waste (3915.xxxxxxxx).
- If the material is continuous, usable, and sold as a film/product → Classified as Film (3919.xxxxxxxx or 3901.xxxxxxxx).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Form/State |
|---|---|---|---|
3915.10.00.00 |
Waste, parings, and scrap of plastics (Ethylene polymers only) | LDPE trimmings, defective blown films, recycled granules from waste | ✅ Waste/Scrap |
3915.90.00.90 |
Waste, parings, and scrap of plastics (Other plastics) | Blown film waste if not purely ethylene polymer (e.g., mixed blends) | ✅ Waste/Scrap |
3919.10.20.55 |
Plastic plates, sheets, film, etc., self-adhesive, of polyethylene | LDPE blown film (if self-adhesive or specific film type) | ❌ Product/Film |
3901.10.50.20 |
Polyethylene, in primary forms (e.g., blocks, sheets) | LDPE blown film/stripes if considered primary form | ❌ Product/Film |
🔍 Critical Reminder:
- LDPE Blown Film "Waste" specifically refers to 3915.10.00.00 if it is strictly waste/scrap of ethylene polymers.
- Do not confuse "Waste" with "Film." If you declare waste but the goods are usable film, you face severe penalties for misclassification.
- 3915.90.00.90 is a fallback if the waste contains non-ethylene plastics, but for pure LDPE, 3915.10.00.00 is the primary choice.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharge Taxes)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Post-November 2025 (Current 2026 Tariff Structure)
🎯 1. 3915.10.00.00 —— LDPE Blown Film Waste (Ethylene Polymer Waste)
| Item | Content |
|---|---|
| Basic Tariff | 0% (ad valorem) |
| Section 301 Surcharge | +25% (China-specific) |
| Section 122 Surcharge | +10% (Specific to certain plastic waste/recycling items under recent policy adjustments) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (Deny de minimis) |
| Legal Basis Path | USITC:3915.10.00.00 → SECTION301:3915 → SECTION122:3915 |
📌 Explanation:
- Although the base tariff for plastic waste is 0%, the Section 301 tariff (+25%) applies to most Chinese-origin plastic products and wastes.
- The Section 122 tariff (+10%) is a recent additional surcharge specifically targeting certain plastic-related imports, bringing the total to 35%.
- Total Tax: 35% is a significant cost factor for recycling businesses importing LDPE waste.
🎯 2. 3915.90.00.90 —— Other Plastic Waste (Non-Ethylene Specific)
| Item | Content |
|---|---|
| Basic Tariff | 0% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3915.90.00.90 → SECTION301:3915 → SECTION122:3915 |
📌 Note:
- Same tax rate as above. Use this code only if the waste is not purely ethylene polymer (e.g., mixed plastic waste).
- For pure LDPE,3915.10.00.00is more accurate and avoids potential customs scrutiny on material composition.
🎯 3. 3919.10.20.55 —— LDPE Blown Film (Product/Film Classification)
| Item | Content |
|---|---|
| Basic Tariff | 5.8% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3919.10.20.55 → SECTION301:3919 → SECTION122:3919 |
📌 Note:
- This code applies if the "Waste" is actually usable film (misdeclared as waste).
- The tax is higher (40.8%) because it includes the base tariff (5.8%) plus surcharges.
- Risk: If Customs determines the goods are waste but you declared as film, or vice versa, penalties apply.
🎯 4. 3901.10.50.20 —— LDPE in Primary Forms (Film/Sheets)
| Item | Content |
|---|---|
| Basic Tariff | 6.5% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3901.10.50.20 → SECTION301:3901 → SECTION122:3901 |
📌 Note:
- Applies if the LDPE is in primary forms (e.g., large rolls not yet converted to finished packaging).
- Highest tax rate among the options (41.5%).
- Use only if the product is clearly a primary form product, not waste.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state "Waste," "Scrap," or "Trimings," and material composition (100% LDPE). |
| ✅ Photos of Goods | ✔️ | Show fragmented, non-usable state if declared as waste. Do not show continuous rolls if declared as waste. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "LDPE Blown Film Waste" or "LDPE Scrap." Avoid vague terms like "Plastic Material." |
| ✅ Packing List | ✔️ | Detail weight, quantity, and packaging type. |
| ✅ Material Test Report | ✔️ | Confirm 100% Ethylene Polymer content to support HS Code 3915.10.00.00. |
| ✅ Recycling/Disposal Intent Declaration | ✔️ | Statement of purpose for waste (e.g., "For Recycling Only"). |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Waste is Waste, Film is Film. Don't Mix Them Up!"
| Situation | Correct Declaration | Incorrect Practice |
|---|---|---|
| Actual Waste/Scrap | 3915.10.00.00 (35%) |
Misdeclare as 3919 (40.8%) → Overpay tax OR Misdeclare as 3901 (41.5%) → Higher tax |
| Usable Film Rolls | 3919.10.20.55 (40.8%) or 3901.10.50.20 (41.5%) |
Declare as "Waste" to save tax → Severe Penalty, Seizure, Fraud Charges |
| Mixed Plastic Waste | 3915.90.00.90 (35%) |
Declare as pure ethylene waste → Customs Rejection |
| OEM Recycled Pellets | 3915.10.00.00 (if still waste) or 3915.10.00.00 (if processed) |
Ensure state matches description. Processed granules may still be waste if not further converted. |
✅ 3. Special Considerations
| Scenario | Handling Advice |
|---|---|
| OEM Custom Waste | Provide supplier confirmation that goods are by-products/scrap, not finished goods. |
| Contaminated Waste | If waste contains non-plastic materials (e.g., paper labels, ink-heavy), consider 3915.90.00.90 or risk rejection. |
| US Environmental Laws | Ensure waste complies with EPA regulations for imported plastic waste. Some forms may require additional permits. |
| Free Trade Agreements (FTAs) | No Preferential Treatment: US-China FTAs do not apply to plastic waste in this context. No duty reduction available. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3915.10.00.00 |
35% (0% Base + 25% Sec301 + 10% Sec122) | None Specific | High tariff, strict waste import rules |
| 🇨🇳 China | 3915.10.00.00 |
0% | None | China is a major importer of plastic waste, but regulations are tightening |
| 🇪🇺 EU | 3915.10.00 |
0-4% | RoHS, REACH | EU has strict rules on plastic waste imports; may require EPR registration |
| 🇯🇵 Japan | 3915.10.00 |
0-5% | JIS Standards | Strict contamination checks |
| 🇸🇬 Singapore | 3915.10.00 |
0% | NEA Permit | May require import permit for plastic waste |
📌 Conclusion:
- USA has one of the highest effective tariff rates (35%) for LDPE waste due to Section 301 and 122 surcharges.
- Misclassification is the biggest risk. Declaring waste as film increases tax to 40.8-41.5%, but declaring film as waste leads to legal issues.
- Prepare for Customs Inspections: Always have physical samples and test reports ready.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "LDPE Film Rolls" as "Waste" to avoid higher taxes
👉 Consequence: Customs inspection reveals usable film → Seizure, Fines, Criminal Charges.
❌ Error 2: Using 3915.90.00.90 for pure LDPE waste
👉 Consequence: Tax rate is same, but incorrect classification may lead to delays and requests for material tests.
❌ Error 3: Ignoring Section 122 Surcharge
👉 Consequence: Underpaying by 10% → Back Taxes + Interest + Penalties.
❌ Error 4: Failing to provide Material Test Reports
👉 Consequence: Customs cannot verify "Ethylene Polymer" content → Goods held at port, demurrage costs.
✅ Correct Practice:
"LDPE Blown Film Waste, 100% Ethylene Polymer, Fragmented/Trimings, For Recycling Only, CIF Value $X"
🎯 VII. Conclusion: Accurate Classification Saves Money and Time
🎯 Key Takeaways:
🔹 "Waste is 35%, Film is 40-41%. But Fraud Costs More."
🔹 "Section 301 (+25%) and Section 122 (+10%) are Non-Negotiable for China-Origin."
🔹 "HS Code3915.10.00.00is the gold standard for pure LDPE Waste."
📌 Tips:
- If your LDPE Waste is mixed with other plastics, use
3915.90.00.90.- If the goods are usable film, use
3919.10.20.55or3901.10.50.20.- Apply for a Pre-Ruling from US Customs if unsure about the state of the goods (Waste vs. Product).
📣 Immediate Action:
📞 Contact a Customs Broker + Provide Product Photos + Material Test Report
🚀 Ensure Compliance, Avoid Penalties, Optimize Tax.
✨ Professional Clearance, Start with Accurate Classification!
💼 Every Cent of Tax, Worth Calculating Precisely!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。