HS 391520 Of polymers of styrene
Quick Answer: Plastics waste, scrap, and powders of polymers of styrene imported under HS 391520 enter the UK duty-free, the EU at 6.50% ad valorem, and the US at rates ranging from Free to 10% ad valorem, depending on the specific tariff provision. This classification specifically covers waste, scrap, and powders derived from styrene-based polymers, such as polystyrene and styrene copolymers. Importers should verify the precise duty rate applicable in their destination country, as specific subheadings may exist. CustomTariffs aggregates this information, highlighting potential cost differences for international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3915200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3915200000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3915200000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 391520 cover?
This subheading covers waste, parings, and scrap of polymers of styrene, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes materials that are by-products of the manufacture of polystyrene or copolymers of styrene, such as styrene-butadiene rubber, in a form suitable for reprocessing. These materials are typically in granular, powder, or irregular solid forms.
What falls outside HS 391520?
The following products are excluded from HS 391520: finished or semi-finished articles made from polymers of styrene, even if they are intended for recycling or are damaged. This also excludes waste and scrap of other plastics not specifically of styrene polymers, such as polyethylene or PVC. For instance, shredded polystyrene packaging foam that has been reformed into blocks for shipping, but not yet granulated for reprocessing, would likely be classified elsewhere, potentially under a finished or semi-finished goods heading.
What are common classification mistakes for HS 391520?
A common error is misclassifying mixed plastic waste containing styrene polymers alongside other types of plastic waste. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, mixtures are typically classified by the component that gives them their essential character. If the styrene polymer is not the predominant or essential component, the waste would be classified under the heading for the other plastic. Another mistake is classifying new or virgin polystyrene pellets as scrap.
How should importers classify products under HS 391520?
The correct procedure for classifying products under HS 391520 involves a thorough examination of the material's composition and form. Importers and customs brokers must confirm that the waste is indeed derived from polymers of styrene and is in a state suitable for reprocessing, such as granules, powders, or irregular solid pieces. Reviewing product specifications, supplier declarations, and potentially laboratory analysis is crucial to ensure accurate classification, referencing the WCO HS Explanatory Notes and national tariff schedules.
How is the duty calculated for products under HS 391520?
A shipment of 1,000 kilograms of recycled polystyrene granules, declared at a customs value of $1,500 USD, would attract a US duty of $45.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($1,500 USD × 0.03 = $45.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, effective as of the latest revision.
Which trade agreements reduce duties for HS 391520?
Several free trade agreements may reduce the applicable duty rate for HS 391520, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating waste and scrap of styrene polymers from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin, as specified by USMCA regulations, is required. Other agreements may offer reduced rates depending on the origin country and specific product qualifications.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 391520 (Waste, parings and scrap, of plastics, of polymers of styrene)?
Import duty rates for HS code 391520 can vary significantly depending on the country of import and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates under trade agreements may differ. Importers should always consult the specific tariff schedule of the importing country to determine the exact rate applicable to their shipment. The USITC's Harmonized Tariff Schedule is a key resource for U.S. imports.
How is the import duty for HS code 391520 calculated, and can you provide an example?
Import duty is typically calculated based on either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity), or a combination of both. For HS code 391520, assuming a hypothetical scenario where a country applies a 6.50% ad valorem duty and the declared customs value of the styrene plastic scrap is $10,000, the duty would be calculated as follows: $10,000 (Customs Value) × 0.0650 (Duty Rate) = $650.00 (Import Duty). Always verify the specific duty calculation method and rate with the importing country's customs authority.
What are the classification criteria for waste, parings, and scrap under HS code 391520, specifically for polymers of styrene?
HS code 391520 covers waste, parings, and scrap of plastics, specifically those derived from polymers of styrene. This includes materials that are unusable in their current form and are intended for reprocessing or recycling. Key classification criteria include the material's composition (predominantly styrene polymers like polystyrene, ABS, SAN) and its state (waste, parings, or scrap). It's crucial that the material is demonstrably waste or scrap and not a finished or semi-finished product. The World Customs Organization (WCO) provides explanatory notes that can assist in precise classification.
Are there specific documentation requirements for importing waste, parings, and scrap of styrene polymers under HS code 391520?
Yes, importing waste and scrap materials often involves specific documentation beyond standard commercial invoices and bills of lading. Importers may need to provide a declaration certifying the nature of the material as waste or scrap, intended for recycling or reprocessing. Depending on the importing country's regulations, additional documents such as a waste manifest, an environmental permit, or a certificate of origin might be required. For instance, the EU's TARIC database may outline specific requirements for waste shipments. It is advisable to consult the customs regulations of the destination country and potentially the environmental protection agency.
How do trade agreements, such as free trade agreements (FTAs), impact the duty rates for HS code 391520?
Trade agreements can significantly reduce or eliminate import duties for goods originating from partner countries. For HS code 391520, if the styrene plastic scrap originates from a country that has a Free Trade Agreement (FTA) with the importing country, it may qualify for preferential duty rates, potentially even free entry. For example, if the U.S. has an FTA with a partner country, styrene scrap originating from that partner country might be eligible for a duty rate lower than the MFN rate. To claim preferential treatment, importers typically need to provide a Certificate of Origin (COO) or other proof of origin as stipulated by the specific trade agreement. Checking resources like the UK Trade Tariff or the EU TARIC for specific FTA provisions is essential.