Analysis
Subheading 3204.17 covers 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 6 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 3204.17.04 (pigment black 1; Pigment blue 16, 18; Pigment…) and 3204.17.20 (copper phthalocyanine ([Phthalocyanato(2-)]-…).
2 of its 6 lines with a percentage rate are duty-free at the general rate (33%) and 4 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
The US splits it as follows: 3204.17.04 for pigment black 1; Pigment blue 16, 18; Pigment brown 22, 23, 25, 32… (6.5%), 3204.17.08 for pigment red 178; Pigment yellow 101, 138 (duty-free), 3204.17.20 for copper phthalocyanine ([Phthalocyanato(2-)]- copper), not ready for… (6.5%), 3204.17.40 for isoindolenine red pigment; Pigment red 214, 242, 254; Pigment red 149… (duty-free), 3204.17.60 for products described in additional U.S. note 3 to section VI (6.5%) and 3204.17.90 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3204.17.04 | Pigment black 1; Pigment blue 16, 18; Pigment brown 22, 23, 25, 32; Pigment green 8; Pigment orange 31, 34, 36, 51; Pigment red 9, 14, 34, 48:3, 52, 68, 112, 139, 144, 146, 151, 166, 169,170, 171, 175, 176, 177, 180, 185, 188, 192, 199, 208, 209, 216, 220, 221; Pigment violet 32; and Pigment yellow 16, 24, 49, 62:1, 81, 93, 95, 97, 108, 109, 110, 113, 117, 127, 153 | 6.5% |
| 3204.17.08 | Pigment red 178; Pigment yellow 101, 138 | Free |
| 3204.17.20 | Copper phthalocyanine ([Phthalocyanato(2-)]- copper), not ready for use as a pigment | 6.5% |
| 3204.17.40 | Isoindolenine red pigment; Pigment red 214, 242, 254; Pigment red 149 dry and pigment red 149 presscake; and Pigment yellow 155, 183 | Free |
| 3204.17.60 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 3204.17.90 | Other: other | 6.5% |