HTS tariff line · chapter 32
3206.42.00
Lithopone and other pigments and preparations based on zinc sulfide
Analysis
HTS 3206.42.00 covers lithopone and other pigments and preparations based on zinc sulfide under heading 3206 (other coloring matter; preparations as specified in note 3 to this chapter, other than…).
Rates on the nearby lines range from duty-free to 6.5%. The costliest confusion would be with 3206.50.00 (inorganic products of a kind used as luminophores) at 6.5%, a difference of 4.3 points on the customs value.
The general duty rate is 2.2% of the customs value, which is at the low end of the rates in chapter 32 (28th percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $220 in duty before any Chapter 99 additions or preference claims.
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 2.2%. 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.
Census statistics map these goods to NAICS 325130 (Synthetic Dye and Pigment Manufacturing), an industry of 125 US establishments employing 8,305 people, the industry a domestic producer of these goods reports under.
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% |
| 3206.19.00 | Pigments and preparations based on titanium dioxide: other | 6% |
| 3206.20.00 | Pigments and preparations based on chromium compounds | 3.7% |
| 3206.41.00 | Ultramarine and preparations based thereon | 1.5% |
| 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% |