HTS heading · chapter 32
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
Analysis
Heading 3209 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 an aqueous medium. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.
None of its 2 lines is duty-free at the general rate. Rates run from 5.1% to 5.9% with a median of 5.5%, so the line you choose sets the duty.
The largest subheadings are 3209.10 (unnamed, 1 line) and 3209.90 (unnamed, 1 line).
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.
Its median rate of 5.5% sits at the 48th percentile of the headings in chapter 32.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3209.10.00 | Based on acrylic or vinyl polymers | 5.1% |
| 3209.90.00 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium: other | 5.9% |