HS 391590 Of other plastics
Quick Answer: Waste, parings, and scrap of other plastics imported under HS 391590 enters the US at Free, the EU at 6.50%, and the UK at 0.00%. This classification applies to discarded materials from plastics not specifically covered in other subheadings of Chapter 39, such as those derived from polyurethanes, silicones, or other less common polymers. Importers should be aware of potential differences in tariff application across jurisdictions, as highlighted by the varying rates. According to CustomTariffs data, careful classification is crucial to ensure compliance and optimize duty payments for these waste materials.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3915901100 | 0.00 % | — | — |
| 3915900000 | — | — | — |
| 3915902000 | 0.00 % | — | — |
| 3915907000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3915900000 | 6.50 % | — | — |
| 3915901100 | 6.50 % | — | — |
| 3915902000 | 6.50 % | — | — |
| 3915907000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 39159000 | Free | — | — |
| 3915900090 | — | — | ["kg"] |
| 3915900010 | — | — | ["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 391590 cover?
This subheading covers waste, parings, and scrap of plastics, specifically those not provided for in preceding subheadings of HS 3915. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses discarded materials from the manufacturing or processing of plastics other than those explicitly listed elsewhere. For example, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database define this as residual plastic materials that are not specifically categorized by their plastic type in earlier subheadings, such as those for polyethylene, polypropylene, or PVC.
What falls outside HS 391590?
The following products are excluded from HS 391590: waste, parings, and scrap of plastics that are specifically enumerated in preceding subheadings of HS 3915, such as those for polyethylene (3915.10), copolymers of styrene (3915.20), or polyamides (3915.30). Also excluded are finished or semi-finished plastic articles that are merely damaged or obsolete, as these would be classified under their respective finished product headings. For instance, a cracked plastic container would not be waste but a damaged article, and scrap metal contaminated with plastic would be classified as metal scrap.
What are common classification mistakes for HS 391590?
A common error is misclassifying mixed plastic waste where one plastic type predominates significantly, but the mixture is not explicitly covered by a more specific subheading. General Interpretative Rule 3(b) of the Harmonized System, concerning goods consisting of different components or materials, may be relevant if a mixture is presented as a set. Importers may also incorrectly classify non-plastic materials mixed with plastic scrap, failing to consider the predominant material or the specific nature of the mixture as per GRI 1 and GRI 3.
How should importers classify products under HS 391590?
The correct procedure for classifying products under HS 391590 involves first identifying the specific type of plastic material comprising the waste, parings, or scrap. If the material is not specifically listed in subheadings 3915.10 through 3915.30, and it is indeed waste, parings, or scrap, then HS 3915.90 is the appropriate classification. Importers and customs brokers must consult official tariff schedules, such as the USITC HTS or the UK Trade Tariff, and consider the WCO Explanatory Notes to ensure accurate classification based on the material composition and form.
How is the duty calculated for products under HS 391590?
A shipment of mixed plastic scrap, weighing 1,000 kilograms and declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the customs value ($500 USD × 0.035 = $17.50) plus a specific duty of $0.0175 per kilogram ($0.0175/kg × 1,000 kg = $17.50), totaling $35.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 3915.90.90.
Which trade agreements reduce duties for HS 391590?
Several free trade agreements may reduce the applicable duty rate for HS 391590, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates, often Free, for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP eligible countries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 391590, 'Of other plastics'?
Import duty rates for HS code 391590, 'Of other plastics', can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 6.50% ad valorem. However, preferential rates under agreements like the USMCA may be Free (0.00%). In the European Union, the TARIC system often shows a 0.00% duty rate for goods originating from countries with preferential trade agreements, while the standard rate might be higher. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the import duty for HS code 391590 calculated? Can you provide an example?
The duty for HS code 391590 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if you are importing plastic waste and scrap classified under 391590 into the United States, and the MFN duty rate is 6.50%, the duty calculation would be: Customs Value × Duty Rate = Duty Amount. If the declared customs value of the shipment is $10,000, the duty would be $10,000 × 0.0650 = $650.00. It is crucial to ensure the customs value is correctly determined according to the importing country's valuation rules.
What specific criteria determine if plastic waste and scrap falls under HS code 391590 'Of other plastics'?
HS code 391590 covers waste, parings, and scrap of plastics, other than those specifically classified under subheadings 3915.10 (polyethers, epoxy resins), 3915.20 (polycarbonates, alkyd resins, polyesters), 3915.30 (polymethacrylates of methyl, other acrylic polymers), and 3915.90 (other plastics). Therefore, to classify under 391590, the plastic waste must not be from the specific polymer types listed in the preceding subheadings. This typically includes waste and scrap from polymers such as polyethylene, polypropylene, polyvinyl chloride (PVC), polystyrene, and other plastics not explicitly mentioned elsewhere in Chapter 39.
What documentation is typically required for importing goods under HS code 391590?
Standard import documentation for HS code 391590 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the 'other plastics' waste or scrap, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, and potentially environmental permits or declarations, especially if the waste is considered hazardous or subject to specific import regulations for waste materials. Importers should verify the exact requirements with the customs authority of the destination country.
Which common trade agreements might offer preferential duty rates for HS code 391590?
Several trade agreements can provide preferential duty rates for HS code 391590. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often grants duty-free treatment for originating goods. Other agreements, such as those between the EU and various partner countries (e.g., CETA with Canada, EPAs with African, Caribbean, and Pacific countries), can also reduce or eliminate duties. The World Trade Organization (WTO) framework also influences MFN rates. To benefit from these agreements, importers must ensure the goods meet the relevant Rules of Origin and possess the necessary proof of origin documentation.