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HS 2028 introduces new sub-headings for plastic products to enhance capacities to fight plastic pollution

Individual goods are placed into different classes in the HS, so that governments can decide what to do about these goods as a group, namely apply a simplified procedure, charge a particular rate of duty, require an import permit, apply quarantine checks, or take whatever measures are considered appropriate. Such groupings also enable governments to collect a range of data on trade in these groups of goods, which can then be turned into highly useful information.

Recognizing the role played by the WCO’s Harmonized System (HS) as the backbone of international trade statistics and in the implementation of trade regulations, the WTO Dialogue on Plastic Pollution and Environmentally Sustainable Plastics Trade submitted several proposals during the last review cycle of the instrument to enhance the visibility of materials and products that contribute to plastic pollution. The WCO Secretariat added further proposals based on previous discussions with other intergovernmental organizations.

As a result, the 2028 edition of the HS introduces new subheadings giving greater visibility:

• for certain polymers, in primary forms, of environmental interest (PBS[1], PBT[2], PBAT[3], PEF[4]) (subheadings 3907.92 to 3907.95) and PHBV[5] (subheading 3913.21).
• for certain articles of expanded (cellular) polystyrene and poly(vinyl chloride) (subheadings 3923.11, 3924.21 and 3924.22).
• certain vegetable textile fibres specified as “raw or processed but not spun”, or “tow, noils and waste” (subheadings 5305.10 and 5305.90).
• cotton buds with sticks of plastic (subheading 5601.23).
• made up fishing nets, other made-up nets and knotted netting of twine, cordage or rope, of artificial and of synthetic fibres (heading 56.08).
• ballons (subheading 9503.10).
• fish landing nets, butterfly nets and similar articles, of man-made and of other textile materials (subheadings 9507.41 and 9507.49).

The term “single-use”, defined as referring “to goods of a kind normally disposed of or recycled after a single use and that are not for repeated or prolonged use”, was also introduced for some products of Chapter 39 “Plastics and articles thereof” and Chapter 65 “Headgear and parts thereof”:

• single-use drinking straws (subheadings 3917.24 and 3917.34);
• single-use boxes, cases, crates and similar articles (subheadings 3923.11 and 3923.12);
• single-use sacks and bags (subheadings 3923.22 and 2923.23);
• single-use carboys, bottles, flasks and similar articles (subheading 3923.31);
• single-use stoppers, lids, caps and other closures (subheading 3923.51);
• single-use “other articles for the conveyance or packing of goods, of plastics” (subheading 3923.91);
• single-use tableware and kitchenware (subheadings 3924.21 to 29);
• single-use gloves, mittens and mitts (subheading 3926.21).
• single-use headgear of plastics (subheading 6506.93).

These changes will facilitate the collection of data by Customs for these products, enhancing the understanding of global trade in plastics, including flows of plastics embedded in internationally traded goods or associated with them (such as plastic packaging).

More granular HS codes will also help governments design and implement policies designed to:

• Control (restrict or ban) trade in materials and products that contribute to plastic pollution;
• Monitor and regulate trade in primary plastics and by plastic polymer type;
• Improve transparency of the material composition of plastic products that cross international borders;
• Promote trade in goods and services that can help reduce plastic pollution (non-plastic substitutes, recycled/recyclable products, environmentally sound management of goods and services);
• Implement effective circular economy policies, including related to plastic recycling and use of recycled content; and standards and labelling requirements for imports and exports.

[1] Poly(butylene succinate)

[2] Poly(butylene terephthalate)

[3] Poly(butylene adipate-co-terephthalate)

[4] Poly(ethylene furan-2,5-dicarboxylate)

[5] Poly(3-hydroxybutyrate-co-3-hydroxyvalerate)

(source: https://www.wcoomd.org/en/media/newsroom/2026/january/hs-2028-introduces-new-sub-headings-for-plastic-products.aspx)