HTS subheading · chapter 32
3207.40
Glass frit and other glass, in the form of powder, granules or flakes
Analysis
Subheading 3207.40 covers glass frit and other glass, in the form of powder, granules or flakes, within heading 3207. 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 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 6% to 6.5% with a median of 6.25%, so the line you choose sets the duty.
The US splits it as follows: 3207.40.10 for ground or pulverized (6%) and 3207.40.50 for glass frit and other glass, in the form of powder, granules or… (6.5%).
By Census's concordance, most of its statistical lines are made by Paint and Coating Manufacturing (325510). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3207.40 once they fall within heading 3207 (prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |