PS Plastic Recycled Material General Purpose
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3915200000 | 35.0% | CN | US | 官方文档 |
| 3915900090 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
♻️ Plastic Waste, Parings & Scrap (General Purpose/Polymers of Styrene)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Plastic Scrap"?
In international trade, "plastic recycled material" is not a single monolithic category. It is strictly divided based on the polymer type and physical state. For general-purpose plastics, the two most common classifications are:
- Polymers of Styrene (e.g., Polystyrene - PS, HIPS): White or colored beads, granules, or flakes derived from styrene-based waste.
- Other Plastics (e.g., PE, PP, PVC, ABS): Any other plastic waste not specifically classified under the "styrene" heading.
⚠️ Key Distinction Point:
- If the material is specifically polystyrene (PS) or its copolymers → It falls under 3915.20.00.00.
- If the material is any other plastic (like Polyethylene/PE, Polypropylene/PP, Polyvinyl Chloride/PVC) → It falls under 3915.90.00.90.
- Critical Note: Misclassifying "Other Plastic" as "Styrene" (or vice versa) leads to declaration errors and potential customs penalties.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Polymer Type |
|---|---|---|---|
3915.20.00.00 |
Waste, parings, and scrap of plastics: Of polymers of styrene | Polystyrene (PS) scrap, HIPS waste, EPS (Styrofoam) granules, styrene-based moldings | ✅ Styrene-based |
3915.90.00.90 |
Waste, parings, and scrap of plastics: Of other plastics Other | Polyethylene (PE), Polypropylene (PP), PVC, ABS, PET waste scraps, non-styrene industrial trimmings | ❌ Not Styrene |
🔍 Important Reminder:
- 3915.20 is exclusively for Styrene polymers.
- 3915.90 is a "catch-all" for all other thermoplastics and thermosets.
- Recycled Status: Both codes refer to waste, parings, and scrap (Chapter 39). If the material is pelletized and meets specific purity/standards for primary use, it might fall under Chapter 39 heads (e.g., 3902/3903), but if it is explicitly labeled as "waste, parings, scrap", it must stay in Chapter 39.15.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharge)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates apply (see details below)
🎯 1. 3915.20.00.00 —— Waste, Parings & Scrap of Polymers of Styrene
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Surcharge (USITC) | +25.0% (Additional duty on Chinese goods) |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption Eligible? | ❌ No (Deny de minimis for Chapter 39.15 items from China in many contexts, but primarily due to high base rate + surcharge, it is significant) |
| Legal Basis Path | USITC:3915.20.00.00 → SECTION_301_FOOTNOTE:39.15.20 |
📌 Explanation:
- Although the base duty is 0%, the Section 301 surcharge of 25% applies heavily to Chinese-origin plastic waste/scrap.
- This is a high-cost item for importers. The total landed cost includes this 25% tariff on top of shipping and insurance.
🎯 2. 3915.90.00.90 —— Waste, Parings & Scrap of Other Plastics
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Surcharge (USITC) | +25.0% (Additional duty on Chinese goods) |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption Eligible? | ❌ No (Same as above; high surcharge applies) |
| Legal Basis Path | USITC:3915.90.00.90 → SECTION_301_FOOTNOTE:39.15.90 |
📌 Note:
- Despite being "other plastics," the tariff treatment is identical to styrene scrap: 0% base + 25% surcharge = 25% total.
- This applies to PE, PP, PVC, ABS, etc. waste scrap.
- Warning: Do not assume "Other" means lower tax. The Section 301 list covers most plastic waste categories from China uniformly.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfalls Guide)
✅ 1. Documentation Checklist (Missing = Delay/Return)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state Polymer Type (e.g., "PS," "HIPS," "PE," "PP"). |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | To confirm chemical composition and ensure no hazardous contaminants. |
| ✅ Photos of Goods | ✔️ | Show granules/flakes clearly. Avoid looking like "mixed municipal waste." |
| ✅ Commercial Invoice | ✔️ | Must use terms "Waste, Parings, Scrap" not "Recycled Pellets" (unless re-processed to primary standard). |
| ✅ Packing List | ✔️ | Detail net/gross weight accurately. Plastic scrap is bulky; weight is critical. |
| ✅ Certificate of Origin | ✔️ | Essential for proving Chinese origin to apply (or dispute) Section 301 duties. |
✅ 2. Declaration Techniques (Key Mantras)
🔥 "Clarify Polymer, State 'Scrap', Avoid 'Pellets' Unless Primary!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Polystyrene (PS) Waste | 3915.20.00.00 - "Waste of Polymers of Styrene" |
Mislabeling as "ABS Scrap" → Misclassification penalty |
| Polyethylene (PE) Waste | 3915.90.00.90 - "Scrap of Other Plastics" |
Mislabeling as "Styrene" → Incorrect HS Code |
| Recycled Pellets (Re-processed) | Might be 3902/3903 (Not 39.15) | Declaring clean pellets as "Scrap" → Lowers tax incorrectly (Risky) |
| Mixed Plastic Waste | Cannot be imported freely | Mixing PS and PE in one shipment → Customs may reject or inspect thoroughly |
📌 Crucial Distinction:
- "Scrap/Waste": Irregular pieces, trimmings, unsold goods. → Chapter 39.15.
- Recycled Pellets: Clean, melted, re-pelletized, meeting virgin quality specs. → Chapter 39 (Headings 3901-3914).
- If you declare pellets but they are actually irregular scraps, customs will reclassify and penalize.
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Contaminated Scrap | If the scrap contains labels, glue, or other materials, customs may classify it as "mixed waste," leading to higher scrutiny or rejection. Ensure it meets "clean scrap" standards. |
| EPA Restrictions | Plastic waste import is heavily regulated by the EPA. Ensure compliance with the Leyden Amendment and EPA waste shipment rules. |
| Section 301 Exclusion | Check if your specific HTS code had a Section 301 Exclusion in previous rounds. As of 2026, most plastic waste codes do not have exclusions. Assume 25% applies. |
| Transshipment | Do not attempt to label Chinese-origin scrap as "Made in Vietnam" to avoid tariffs. FDA and CBP traceability is strict. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification/Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3915.20.00.00 / 3915.90.00.90 |
25% (Total) | EPA Compliance + CBP Entry | High tariff; strict environmental laws. |
| 🇨🇳 China | 3915.20.00.00 / 3915.90.00.90 |
0% - 5% | GB Standards | China restricts import of foreign plastic waste. |
| 🇪🇺 EU | 3915.10 - 3915.90 |
Varies (often 0-6.5%) | REACH + RoHS | EU has strict waste shipment regulations (Basel Convention). |
| 🇬🇧 UK | 3915.10 - 3915.90 |
0% - 6.5% | UKCA + REACH | Post-Brexit rules align with EU on waste. |
| 🇯🇵 Japan | 3915.10 - 3915.90 |
0% - 5% | JIS Standards | Strict inspection for contaminants. |
📌 Conclusion:
- USA: 25% surcharge is the major cost driver.
- EU/UK/Japan: Lower tariffs but higher non-tariff barriers (environmental permits, contamination limits).
- China: Generally bans import of most plastic waste. Do not attempt to export waste to China.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring "Recycled Pellets" as "Scrap" to lower tax.
👉 Consequence: If customs inspect and find irregular shapes, they will reclassify to 39.15 + 25% tariff + Penalties.
👉 Fix: Only declare as "Pellets" if they are re-processed to primary standard (Chapter 39 heads).
❌ Error 2: Mixing Styrene (PS) and Non-Styrene (PE/PP) in one container.
👉 Consequence: Customs may reject the shipment or classify the entire container under the strictest code, leading to delays.
👉 Fix: Segregate by polymer type. Declare separate invoices.
❌ Error 3: Using vague descriptions like "Plastic Recycling Material".
👉 Consequence: Customs will query the declaration. Delay of weeks.
👉 Fix: Use precise terms: "Waste Parings of Polymers of Styrene, White, Clean" or "Scrap of Polyethylene, Blue, Granulated."
❌ Error 4: Ignoring EPA Regulations.
👉 Consequence: Shipment blocked at port, returned at importer's expense.
👉 Fix: Ensure EPA notification is complete before shipping.
✅ Correct Declaration Example:
"Waste, Parings and Scrap of Plastics: Of Polymers of Styrene (PS), Clean, White Flakes, Model PS-SCRAP, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
🎯 Remember the Mantra:
🔹 "Styrene is 39.15.20, Other is 39.15.90."
🔹 "25% Surcharge Applies to Both from China."
🔹 "Scrap vs. Pellets: Know the Difference or Pay the Penalty."
📌 Pro Tip:
- If you are importing high-volume plastic scrap, consider applying for an Advance Ruling (CBP Ruling Letter) to confirm the HS code classification before shipment.
- Ensure your supplier provides MSDS and Composition Certificates to prove the polymer type.
📣 Immediate Action:
📞 Contact a licensed US Customs Broker
📄 Prepare MSDS and Product Photos
🚀 Accurate Declaration Today, Smooth Clearance Tomorrow!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tariff Matters in the Recycled Material Business!
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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。