LDPE Processing Edge Scrap
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 |
| 3915900010 | 35.0% | CN | US | 官方文档 |
| 3901105010 | 41.5% | CN | US | 官方文档 |
| 3901105020 | 41.5% | CN | US | 官方文档 |
| 3901105030 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🧱 LDPE Processing Edge Scrap (Low-Density Polyethylene Scrap)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "LDPE Processing Edge Scrap"?
LDPE Processing Edge Scrap refers to the waste, shavings, and trimmings generated during the manufacturing process of Low-Density Polyethylene (LDPE) products. In international trade, its classification depends strictly on its material (LDPE) and state (scrap/waste vs. resin).
Low-Density Polyethylene Resin (Virgin Material): The raw polymer, typically in granules or powder form, with a specific gravity less than 0.94. LDPE Processing Edge Scrap (Recycled/Waste): The by-product or waste resulting from processing the above resin, characterized as waste, shavings, or off-cuts.
⚠️ Key Distinction Point:
- If the material is raw, unprocessed resin (primary form) → Classified as Resin. - If the material is waste, trimmings, or scrap from production → Classified as Plastic Waste/Scrap.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Application Scenario | State/Morphology |
|---|---|---|---|
3915.10.00.00 |
Waste, shavings, and scrap of polyethylene | LDPE production trimmings, off-cuts, processing waste | ✅ Waste/Scrap |
3915.90.00.10 |
Waste, shavings, and scrap of other plastics | LDPE scrap fitting other plastic waste logic (no conflict in material/state) | ✅ Waste/Scrap |
3901.10.50.10 |
Polyethylene of a specific gravity < 0.94 | Virgin LDPE resin, primary form (granules/powder) | ✅ Primary Form |
3901.10.50.20 |
Polyethylene (LDPE) | Virgin LDPE resin, explicitly matching material/state attributes | ✅ Primary Form |
🔍 Key Reminder:
- All "Processing Edge Scrap" must be classified under Chapter 3915 (Waste/Scrap), NOT Chapter 3901 (Resin). - Misclassifying scrap as resin can lead to severe penalties due to tax evasion accusations.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3915.10.00.00 —— Waste, Shavings, and Scrap of Polyethylene (LDPE)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301 → Section 122 → USITC:3915.10.00.00 |
📌 Explanation:
- "Base Tariff 0%": Standard duty for plastic waste under HTSUS. - "Section 301 Surcharge 25%": Additional tariff on Chinese goods under the Trade Act of 1974. - "Section 122 Tariff 10%": Additional duty under Section 122 of the Trade Act of 1974 (for national security/international balance of payments). - Total 35%: This is the total effective tax rate for LDPE processing edge scrap from China.
🎯 2. 3915.90.00.10 —— Waste, Shavings, and Scrap of Other Plastics (LDPE Fallback)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301 → Section 122 → USITC:3915.90.00.10 |
📌 Note:
- If3915.10.00.00is deemed inapplicable for some specific LDPE scrap variants, this code serves as the alternative. - The tax rate remains identical (35%). - Classification logic confirms that LDPE scrap fits the "other plastic waste" category when not explicitly listed under 3915.10.
🎯 3. 3901.10.50.10 —— Polyethylene of a Specific Gravity < 0.94 (Virgin Resin)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301 → Section 122 → USITC:3901.10.50.10 |
📌 Explanation:
- Only applicable to VIRGIN LDPE RESIN, not scrap. - Base Rate 6.5%: Higher than waste (0%). - Total 41.5%: Higher than scrap (35%). - ⚠️ Critical Warning: Do NOT misclassify scrap as resin to avoid higher base rates, but also do NOT classify resin as scrap to avoid fraud charges.
🎯 4. 3901.10.50.20 —— Polyethylene (LDPE) (Virgin Resin)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301 → Section 122 → USITC:3901.10.50.20 |
📌 Note:
- Explicitly covers LDPE resin with defined material/state attributes. - Tax Rate: 41.5%. - Clearly distinguishes from scrap by including "material and state attributes" of virgin resin.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Document Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state "Processing Edge Scrap" or "Off-cuts" |
| ✅ Material Composition Report | ✔️ | Confirm LDPE content, no contamination with other plastics |
| ✅ Photos of Goods | ✔️ | Show state (flakes, shavings, blocks) to prove it's scrap, not resin |
| ✅ Commercial Invoice | ✔️ | Use exact description: "LDPE Processing Edge Scrap" |
| ✅ Packing List | ✔️ | List net weight, gross weight, and packaging type |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Scrap is Waste, Resin is Raw; Misclassification Leads to Fine!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| LDPE Production Trimmings | 3915.10.00.00 |
Misdeclare as Resin (3901...) → 41.5% Tax + Fraud Risk |
| Mixed Plastic Waste (LDPE dominant) | 3915.90.00.10 |
Misdeclare as Pure LDPE Scrap → Inaccurate Reporting |
| Virgin LDPE Granules | 3901.10.50.10 |
Misdeclare as Scrap → Tax Evasion Charge |
✅ 3. Special Situation Handling
| Scenario | Handling Advice |
|---|---|
| Contaminated Scrap | If mixed with non-LDPE, may require different HS Code; ensure purity report |
| OEM Custom Scrap | Provide purchase order + manufacturing process description |
| Import from Non-CN Origin | Section 301 and 122 may not apply; verify origin certificate |
| Small Quantity Samples | Still subject to full tariff if declared as commercial goods |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3915.10.00.00 |
35% (CN Origin) | No special | High tax due to Section 301 & 122 |
| 🇨🇳 China | 3915.10.00.00 |
Varies | No special | Import restrictions on plastic waste may apply |
| 🇪🇺 EU | 3915.10.00 |
0-6% | REACH | No Section 301/122 equivalent |
| 🇦🇺 Australia | 3915.10.00 |
5% | No special | Standard tariff applies |
📌 Conclusion:
- USA has the highest total tax rate (35%) for LDPE Scrap from China. - EU and other markets do not apply Section 301/122, making them more cost-effective for scrap imports.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring LDPE Scrap as "LDPE Resin"
👉 Consequence: Incorrect tax calculation (41.5% vs 35%), but more importantly, fraud risk if actually scrap.
❌ Error 2: Failing to specify "Scrap" in declaration
👉 Consequence: Customs may treat as resin (41.5%) or request additional documentation, causing delays.
❌ Error 3: Ignoring Section 122 Tariff
👉 Consequence: Underpayment by 10%, leading to penalties and back taxes.
❌ Error 4: Misidentifying Material State
👉 Consequence: If "scrap" is actually "regranulated" (reprocessed into resin), it may be classified as resin, leading to tax discrepancies.
✅ Correct Practice:
"LDPE Processing Edge Scrap, Waste Form, Low-Density Polyethylene, Origin China, Section 301 & 122 Applicable"
🎯 VII. Conclusion: Professional Declaration, Save Time and Money
🎯 Remember the Mantra:
🔹 "Scrap vs. Resin: State Matters; Tax Differs by 6.5%; Declare Accurately!"
🔹 "HS Code Decides Fate; 35% for Scrap, 41.5% for Resin; One Mistake Costs Thousands!"
📌 Pro Tip:
If your LDPE scrap is originally from Vietnam, Mexico, Thailand, or Malaysia, Section 301 and 122 may not apply, significantly reducing tax burden.
Consider Advance Ruling (Pre-classification) to avoid clearance risks.
📣 Take Action Now:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your LDPE Scrap clear customs smoothly, efficiently, and cost-effectively!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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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。