HTS tariff line · chapter 32
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
Analysis
HTS 3209.90.00 covers paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous… under heading 3209 (paints and varnishes (including enamels and lacquers) based on synthetic polymers or…).
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 5.9%. 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 5.1% to 5.1%. Compared with 3209.10.00 (based on acrylic or vinyl polymers), which pays 5.1%, a misclassification either way moves the duty by 0.8 percentage points.
The general duty rate is 5.9% of the customs value, which is in the middle of the rates in chapter 32 (50th percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $590 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3209.10.00 | Based on acrylic or vinyl polymers | 5.1% |