HTS heading · chapter 32
3208
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter
Analysis
Heading 3208 of the Harmonized Tariff Schedule covers paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
None of its 3 lines is duty-free at the general rate. Rates run from 3.2% to 3.7% with a median of 3.6%, so the line you choose sets the duty.
The largest subheadings are 3208.10 (unnamed, 1 line), 3208.20 (unnamed, 1 line) and 3208.90 (unnamed, 1 line).
Its median rate of 3.6% sits at the 39th percentile of the headings in chapter 32.
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3208.10.00 | Based on polyesters | 3.7% |
| 3208.20.00 | Based on acrylic or vinyl polymers | 3.6% |
| 3208.90.00 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter: other | 3.2% |