Analysis
Heading 3915 of the Harmonized Tariff Schedule covers waste, parings and scrap, of plastics. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its median rate of duty-free sits at the 6th percentile of the headings in chapter 39.
The largest subheadings are 3915.10 (unnamed, 1 line), 3915.20 (unnamed, 1 line), 3915.30 (unnamed, 1 line) and 3915.90 (unnamed, 1 line).
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3915.10.00 | Of polymers of ethylene | Free |
| 3915.20.00 | Of polymers of styrene | Free |
| 3915.30.00 | Of polymers of vinyl chloride | Free |
| 3915.90.00 | Waste, parings and scrap, of plastics: of other plastics | Free |