HTS subheading · chapter 32
3205.00
Color lakes; preparations as specified in note 3 to this chapter based on color lakes
Analysis
Subheading 3205.00 covers color lakes; preparations as specified in note 3 to this chapter based on color lakes, within heading 3205. 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 4 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 3205.00.15 (carmine: other) and 3205.00.40 (products described in additional U.S. note 3 to…).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
The US splits it as follows: 3205.00.05 for food coloring solutions, containing cochineal carmine lake and… (duty-free), 3205.00.15 for carmine: other (6.5%), 3205.00.40 for products described in additional U.S. note 3 to section VI (6.5%) and 3205.00.50 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3205.00.05 | Food coloring solutions, containing cochineal carmine lake and paprika oleo resins, but not including any synthetic organic coloring matter | Free |
| 3205.00.15 | Carmine: other | 6.5% |
| 3205.00.40 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 3205.00.50 | Other: other | 6.5% |