HTS chapter · section VI
Chapter 32
Products of the chemical or allied industries
Chapter 32 of the Harmonized Tariff Schedule sits in section VI (products of the chemical or allied industries). It has 15 headings and 107 eight-digit tariff lines.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here.
20 of its 106 lines with a percentage rate are duty-free at the general rate (19%) and 86 are dutiable, from duty-free up to 6.5%. The median line pays 5.9%.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 3204 (synthetic organic coloring matter, whether or not chemically defined…), with 52 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 3205 (color lakes; preparations as specified in note 3 to this chapter based on color…) at 6.5%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 3201 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives | 5 | 3 | duty-free |
| 3202 | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic… | 4 | 1 | 5.75% |
| 3203 | Coloring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as… | 3 | 2 | duty-free |
| 3204 | Synthetic organic coloring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic coloring… | 52 | 9 | 6.5% |
| 3205 | Color lakes; preparations as specified in note 3 to this chapter based on color lakes | 4 | 1 | 6.5% |
| 3206 | Other coloring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used… | 12 | 1 | 3.7% |
| 3207 | Prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind… | 5 | 0 | 4.9% |
| 3208 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a… | 3 | 0 | 3.6% |
| 3209 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous… | 2 | 0 | 5.5% |
| 3210 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather | 1 | 0 | 1.8% |
| 3211 | Prepared driers | 1 | 0 | 3.7% |
| 3212 | Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including… | 2 | 0 | 3.9% |
| 3213 | Artists', students' or signboard painters' colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms… | 2 | 0 | 3.4% |
| 3214 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; nonrefractory surfacing preparations for facades,… | 3 | 1 | 3.25% |
| 3215 | Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid | 8 | 2 | 1.8% |