HS 391510 Of polymers of ethylene
Quick Answer: Plastic waste, scrap, and powders of polymers of ethylene imported under HS 391510 enter the UK duty-free, the EU at 6.50% ad valorem, and the US at Free under the MFN rate. This classification specifically covers waste, parings, and scrap of polyethylene, which are typically materials destined for recycling or reprocessing. Importers should note the significant duty rate disparity between major trading blocs. CustomTariffs aggregates this data, highlighting the cost-effectiveness of importing these materials into the UK and US compared to the EU. Exporters should be aware of these varying tariff structures when planning shipments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3915101000 | 0.00 % | — | — |
| 3915100000 | 0.00 % | — | — |
| 3915102000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3915101000 | 6.50 % | — | — |
| 3915102000 | 6.50 % | — | — |
| 3915100000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3915100000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 391510 cover?
This subheading covers waste, parings, and scrap of polymers of ethylene, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes materials such as polyethylene terephthalate (PET) waste, polyethylene (PE) waste, and other ethylene-based polymer scraps. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are materials primarily composed of ethylene polymers that are no longer suitable for their original intended use and are destined for recycling or reprocessing.
What falls outside HS 391510?
The following products are excluded from HS 391510: finished or semi-finished articles made from polymers of ethylene, even if they are intended for disposal or recycling. This includes items like used plastic bottles that have been cleaned and are ready for refilling, or plastic packaging materials that are still functional. Also excluded are waste and scrap of other plastics, such as polyvinyl chloride (PVC) or polypropylene (PP), which would be classified under different subheadings within HS 3915.
What are common classification mistakes for HS 391510?
A common error is misclassifying mixed plastic waste that contains significant proportions of polymers other than ethylene. According to General Rule of Interpretation (GRI) 3(c) of the Harmonized System, when goods are classifiable by reference to the material which gives them their essential character, and the essential character is not readily apparent, the goods should be classified in the heading which occurs last in numerical order among those which equally merit consideration. Importers may also incorrectly classify reusable plastic items as scrap.
How should importers classify products under HS 391510?
The correct procedure for classifying products under HS 391510 involves a thorough examination of the material's composition. Importers and customs brokers must verify that the waste or scrap is predominantly composed of polymers of ethylene. This often requires laboratory analysis or detailed supplier declarations confirming the material's identity and purity. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate classification.
How is the duty calculated for products under HS 391510?
A shipment of 10,000 kilograms of post-consumer polyethylene film scrap, declared at a customs value of $5,000 USD, would attract a US duty of $0 USD. This is because the Most Favored Nation (MFN) duty rate for HS 391510 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $5,000 USD = $0 USD. This rate is subject to change based on trade policy updates.
Which trade agreements reduce duties for HS 391510?
Several free trade agreements may reduce the applicable duty rate for HS 391510, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer preferential rates for eligible developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the importing country's specific requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 391510, covering waste, parings, and scrap of polymers of ethylene?
Import duty rates for HS code 391510 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates under certain trade agreements may also apply. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date information. The USITC provides detailed tariff information for the United States.
How is the import duty for HS code 391510 calculated? Can you provide an example?
The calculation of import duty for HS code 391510 typically involves applying an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity). For instance, if the MFN duty rate for HS 391510 in a particular country is 6.50% ad valorem, and the declared customs value of a shipment of ethylene polymer waste is $10,000 USD, the duty would be calculated as: $10,000 USD * 6.50% = $650 USD. Always verify the specific duty basis (ad valorem, specific, or compound) with the importing country's customs authority.
What documentation is typically required when importing goods classified under HS code 391510?
When importing waste, parings, and scrap of polymers of ethylene under HS code 391510, standard import documentation usually includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the origin of the goods and the destination country's regulations, additional documents may be required. These could include a certificate of origin to claim preferential duty rates under trade agreements, or specific environmental declarations or permits if the waste is subject to hazardous waste regulations or transboundary movement controls (e.g., Basel Convention). Always check with the customs authority of the importing country for a comprehensive list.
Are there any common trade agreements that offer preferential duty rates for HS code 391510?
Yes, many trade agreements can provide preferential duty rates for HS code 391510. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or zero duty rates when imported into the United States, provided they meet the rules of origin. Similarly, the European Union's Generalized Scheme of Preferences (GSP) or its Free Trade Agreements (FTAs) with various countries can impact duty rates for this category within the EU's TARIC system. Importers should always verify the origin of their goods and consult the relevant trade agreement details and the destination country's tariff schedule to determine eligibility for preferential treatment.
What are the key criteria for classifying waste, parings, and scrap under HS code 391510, specifically for polymers of ethylene?
HS code 391510 covers 'Waste, parings and scrap, of polymers of ethylene'. The primary classification criterion is that the material must be waste, parings, or scrap resulting from the manufacture or processing of polymers of ethylene (e.g., polyethylene). It should not be in a form that indicates it is intended for direct use as a finished product or a primary raw material for further synthesis. The material's physical state (e.g., granules, flakes, powder) and its degree of contamination or degradation are also considered. The World Customs Organization (WCO) provides explanatory notes that can offer further guidance on the interpretation of these terms.