HTS heading · chapter 32
3207
Prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes
Analysis
Heading 3207 of the Harmonized Tariff Schedule covers prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass…. It divides into 4 six-digit subheadings and 5 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
None of its 5 lines is duty-free at the general rate. Rates run from 3.1% to 6.5% with a median of 4.9%, so the line you choose sets the duty.
The largest subheadings are 3207.40 (glass frit and other glass, in the form of…, 2 lines), 3207.10 (unnamed, 1 line), 3207.20 (unnamed, 1 line) and 3207.30 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Paint and Coating Manufacturing (325510), Synthetic Dye and Pigment Manufacturing (325130) and All Other Miscellaneous Chemical Product and Preparation Manufacturing (325998). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3207.10.00 | Prepared pigments, prepared opacifiers, prepared colors and similar preparations | 3.1% |
| 3207.20.00 | Vitrifiable enamels and glazes, engobes (slips) and similar preparations | 4.9% |
| 3207.30.00 | Liquid lustres and similar preparations | 3.1% |
| 3207.40.10 | Ground or pulverized | 6% |
| 3207.40.50 | Glass frit and other glass, in the form of powder, granules or flakes: other | 6.5% |