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39.15 ‑ Waste, parings and scrap, of plastics.
The products of this heading may consist of broken or worn articles of plastics, clearly not usable for their original purposes, or of manufacturing waste (shavings, dust, trimmings, etc.). Some waste can be reused as moulding material, varnish base, fillers, etc.
The heading, however, does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).
Waste, parings and scrap of a single thermosetting material or of two or more thermoplastic materials mixed together, even if transformed into primary forms, are covered by the heading.
The heading also excludes waste, parings and scrap, of plastics, containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12).
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