HTS subheading · chapter 32
3204.15
Vat dyes (including those usable in that state as pigments) and preparations based thereon
Analysis
Subheading 3204.15 covers vat dyes (including those usable in that state as pigments) and preparations based thereon, within heading 3204. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 7 US tariff lines below it are national.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 3204.15.10 (vat blue 1 (synthetic indigo),"Colour Index No.…) and 3204.15.20 (vat brown 3; Vat orange 2, 7; and Vat violet 9, 13).
1 of its 7 lines with a percentage rate are duty-free at the general rate (14%) and 6 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
The US splits it as follows: 3204.15.10 for vat blue 1 (synthetic indigo),"Colour Index No. 73000" (6.5%), 3204.15.20 for vat brown 3; Vat orange 2, 7; and Vat violet 9, 13 (6.5%), 3204.15.25 for vat dyes (including those usable in that state as pigments) and… (duty-free), 3204.15.30 for solubilized vat blue 5; Solubilized vat orange 1; Solubilized vat… (6.5%), 3204.15.35 for solubilized vat orange 3; Vat blue 2; Vat red 44; and Vat yellow 4, 20 (6.5%), 3204.15.40 for products described in additional U.S. note 3 to section VI (6.5%) and 3204.15.80 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3204.15.10 | Vat blue 1 (synthetic indigo),"Colour Index No. 73000" | 6.5% |
| 3204.15.20 | Vat brown 3; Vat orange 2, 7; and Vat violet 9, 13 | 6.5% |
| 3204.15.25 | Vat dyes (including those usable in that state as pigments) and preparations based thereon: vat red 1 | Free |
| 3204.15.30 | Solubilized vat blue 5; Solubilized vat orange 1; Solubilized vat yellow 7, 45, 47; Vat black 19, 30, 31; Vat blue 5, 16, 19, 21, 66, 67; Vat brown 33, 50, 57; Vat green 28, 48; Vat orange 5, 13; Vat red 10, 15, 32, 41; and Vat yellow 46 | 6.5% |
| 3204.15.35 | Solubilized vat orange 3; Vat blue 2; Vat red 44; and Vat yellow 4, 20 | 6.5% |
| 3204.15.40 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 3204.15.80 | Other: other | 6.5% |