AddPaymentWeeeItem.php

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<?php
namespace Magento\Weee\Observer;

use Magento\Framework\Event\Observer;
use Magento\Framework\Event\ObserverInterface;
use Magento\Store\Model\StoreManagerInterface;
use Magento\Weee\Helper\Data;

class AddPaymentWeeeItem implements ObserverInterface
{
    private $weeeData;

    private $storeManager;

    public function __construct(
        Data $weeeData,
        StoreManagerInterface $storeManager
    ) {
        $this->weeeData = $weeeData;
        $this->storeManager = $storeManager;
    }

    public function execute(Observer $observer)
    {
        if ($this->shouldBeAddedAsCustomItem() === false) {
            return;
        }

        $cart = $observer->getEvent()->getCart();
        $salesEntity = $cart->getSalesModel();

        $totalWeee = 0;
        foreach ($salesEntity->getAllItems() as $item) {
            $originalItem = $item->getOriginalItem();
            if (!$originalItem->getParentItem()) {
                $totalWeee += $this->weeeData->getBaseWeeeTaxAppliedRowAmount($originalItem);
            }
        }

        if ($totalWeee > 0.0001) {
            $cart->addCustomItem(__('FPT'), 1, $totalWeee);
        }
    }

    private function shouldBeAddedAsCustomItem()
    {
        $storeId = $this->storeManager->getStore()->getId();

        return $this->weeeData->isEnabled($storeId) && $this->weeeData->includeInSubtotal($storeId) === false;
    }
}