HTS tariff line · chapter 32
3207.10.00
Prepared pigments, prepared opacifiers, prepared colors and similar preparations
Analysis
HTS 3207.10.00 covers prepared pigments, prepared opacifiers, prepared colors and similar preparations under heading 3207 (prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and…).
Rates on the nearby lines range from 3.1% to 6.5%. The costliest confusion would be with 3207.40.50 (glass frit and other glass, in the form of powder, granules or…) at 6.5%, a difference of 3.4 points on the customs value.
The general duty rate is 3.1% of the customs value, which is in the middle of the rates in chapter 32 (32nd percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $310 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 3.1%. 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 25%, 8.1 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |