Analysis
HTS 3206.19.00 covers pigments and preparations based on titanium dioxide: other under heading 3206 (other coloring matter; preparations as specified in note 3 to this chapter, other than…).
Within this group the rate runs from duty-free to 6.5%. Compared with 3206.49.40 (preparations based on carbon black), which pays duty-free, a misclassification either way moves the duty by 6 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 30%, 5.0 times the general rate.
The general duty rate is 6% of the customs value, which is in the middle of the rates in chapter 32 (52nd percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3206.11.00 | Containing 80 percent or more by weight of titanium dioxide calculated on the dry matter | 6% |
| 3206.20.00 | Pigments and preparations based on chromium compounds | 3.7% |
| 3206.41.00 | Ultramarine and preparations based thereon | 1.5% |
| 3206.42.00 | Lithopone and other pigments and preparations based on zinc sulfide | 2.2% |
| 3206.49.10 | Concentrated dispersions of pigments in plastics materials | 5.9% |
| 3206.49.20 | Preparations based on iron oxides | 6.5% |
| 3206.49.30 | Preparations based on zinc oxides | 1.3% |
| 3206.49.40 | Preparations based on carbon black | Free |
| 3206.49.55 | Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) | 3.7% |
| 3206.49.60 | Other: other | 3.1% |
| 3206.50.00 | Inorganic products of a kind used as luminophores | 6.5% |