HS 391530 Of polymers of vinyl chloride
Quick Answer: Plastics waste, parings, and scrap of polymers of vinyl chloride imported under HS 391530 enters the UK duty-free, the EU at 6.50% ad valorem, and the US at rates of Free or 10% ad valorem depending on specific conditions. This classification specifically pertains to waste materials derived from polyvinyl chloride (PVC), a common plastic used in construction, packaging, and various consumer goods. Importers should be aware that while the UK offers duty-free entry, the US has a bifurcated tariff structure, necessitating careful verification of the applicable rate. CustomTariffs aggregates this information, highlighting the importance of precise classification for accurate duty assessment across different trade blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3915300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3915300000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3915300000 | 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 391530 cover?
This subheading covers waste, parings, and scrap of polymers of vinyl chloride, as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database, this includes materials such as discarded PVC pipes, window profiles, films, and other manufactured articles made from polyvinyl chloride that are no longer fit for their original purpose and are destined for recycling or reprocessing. The key criterion is that the material must be derived from vinyl chloride polymers.
What falls outside HS 391530?
The following products are excluded from HS 391530: waste, parings, and scrap of other plastics, such as polyethylene or polypropylene, which would be classified under different subheadings within HS 3915. Additionally, finished or semi-finished articles of vinyl chloride polymers that retain their essential character and are not considered waste are not classifiable here. For instance, used but functional PVC flooring or PVC components intended for repair rather than recycling would be classified based on their specific form and function, not as waste.
What are common classification mistakes for HS 391530?
A common error is misclassifying mixed plastic waste containing vinyl chloride polymers with other types of plastics. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, mixtures are often classified by the material that gives them their essential character. If PVC is not the predominant polymer by weight or volume, or if another polymer dictates the material's primary function, it may fall under a different heading. Importers must carefully analyze the composition of the waste material.
How should importers classify products under HS 391530?
The correct procedure for classifying waste, parings, and scrap under HS 391530 involves a thorough examination of the material's composition. Importers and customs brokers must confirm that the material is indeed derived from polymers of vinyl chloride. This often requires obtaining a detailed product description or a material composition analysis from the supplier. Verification against the official HS nomenclature and relevant national tariff schedules, such as the UK Trade Tariff, is crucial to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 391530?
A shipment of 10,000 kilograms of post-consumer PVC plastic scrap, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.015 = $75.00), plus a specific duty of $0.01 per kilogram ($0.01/kg × 10,000 kg = $100.00), totaling $175.00. This is calculated using the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3915.30.0000.
Which trade agreements reduce duties for HS 391530?
Several free trade agreements may reduce the applicable duty rate for HS 391530, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating PVC waste, parings, and scrap from Canada or Mexico can enter the United States duty-free. To claim this preferential rate, a valid origin declaration or certificate of origin is required. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering reduced or duty-free entry into the US, with a GSP Form A typically needed.
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FAQ
What are the typical import duty rates for HS code 391530, covering waste, parings, and scrap of polymers of vinyl chloride?
Import duty rates for HS code 391530 can vary significantly depending on the importing country and any applicable trade agreements. For instance, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is often Free (0.00%). However, preferential rates under trade agreements like the USMCA may also apply. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. For example, the UK Trade Tariff lists a duty rate of Free (0%) for goods originating from countries with which the UK has a Free Trade Agreement.
How is the import duty for HS code 391530 calculated, and can you provide an example?
The calculation of import duty for HS code 391530 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If the duty is ad valorem, the formula is: Duty Amount = (Customs Value of Goods × Duty Rate %). For example, if the customs value of a shipment of vinyl chloride waste is $10,000 and the applicable ad valorem duty rate is 6.5%, the duty would be $10,000 × 0.065 = $650. If a specific duty applies, the calculation would be: Duty Amount = (Quantity of Goods × Duty Rate per Unit). Always verify the basis of duty calculation (ad valorem, specific, or a combination) with the official tariff schedule.
What documentation is typically required when importing waste, parings, and scrap of polymers of vinyl chloride under HS code 391530?
When importing goods classified under HS code 391530, standard import documentation is generally required. This includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the importing country's regulations and the nature of the waste material, additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates, and potentially environmental permits or declarations confirming the material is indeed waste and scrap suitable for recycling or disposal, in compliance with international waste shipment regulations (e.g., Basel Convention).
Are there specific classification criteria to ensure materials are correctly classified under HS code 391530 as 'waste, parings and scrap of polymers of vinyl chloride'?
Yes, correct classification under HS code 391530 hinges on the material being unequivocally waste, parings, or scrap derived from polymers of vinyl chloride. This means the material should be in a form that is not readily usable in its current state and is intended for reprocessing or disposal. It should not be finished or semi-finished goods. For example, offcuts from PVC pipe manufacturing or used PVC packaging materials would generally fall under this code. Conversely, new PVC sheets or molded PVC articles, even if sold at a discount, would not be considered waste and would be classified elsewhere. Consult Chapter 39 notes and Explanatory Notes of the Harmonized System for detailed guidance.
Which major trade agreements might offer preferential duty rates for HS code 391530, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 391530. For example, goods originating from countries party to the EU's Free Trade Agreements (FTAs) with third countries might benefit from reduced or zero duties when imported into the EU. Similarly, goods traded under the USMCA (United States-Mexico-Canada Agreement) may have preferential treatment if they meet the rules of origin. To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter, demonstrating that the goods meet the origin criteria stipulated in the specific trade agreement. This document is essential for customs authorities to grant preferential tariff treatment.