This COVID-19 regulatory position statement (RPS) applies to:
waste from cleaning people or places infected, or potentially infected, with coronavirus (COVID-19)
separately collected personal protective equipment (PPE) waste, for example used facemasks and gloves, from commercial premises and produced as a result of social distancing measures
Waste producers are not legally required to separate PPE waste from other black bag non-recyclable waste. But if they have done this so it can be collected separately, then it should be classified as Chapter 15 waste, coded 15 02 03.
If waste producers dispose of used PPE in the black bag non-recyclable waste stream, then it would be coded as normal under the relevant Chapter 20 code (usually waste code 20 03 01).
Used PPE must not be put in recycling bins.