HTS tariff line · chapter 32
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
Analysis
HTS 3208.90.00 covers paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a… under heading 3208 (paints and varnishes (including enamels and lacquers) based on synthetic polymers or…).
The general duty rate is 3.2% of the customs value, which is in the middle of the rates in chapter 32 (36th percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 3.6% to 3.7%, so the exact line matters. The widest gap is with 3208.10.00 (based on polyesters), at 3.7%: a product that belongs there but is entered here, or the reverse, changes the duty by 0.5 percentage points.
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 3.2%. 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.
The column 2 rate, for countries without normal trade relations, is 25%, 7.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3208.10.00 | Based on polyesters | 3.7% |
| 3208.20.00 | Based on acrylic or vinyl polymers | 3.6% |