Analysis
HTS 3209.10.00 covers based on acrylic or vinyl polymers under heading 3209 (paints and varnishes (including enamels and lacquers) based on synthetic polymers or…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
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 5.1%. 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.
Within this group the rate runs from 5.9% to 5.9%. Compared with 3209.90.00 (paints and varnishes (including enamels and lacquers) based on…), which pays 5.9%, a misclassification either way moves the duty by 0.8 percentage points.
The general duty rate is 5.1% of the customs value, which is in the middle of the rates in chapter 32 (48th percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $510 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 4.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter