HTS tariff line · chapter 32
3210.00.00
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
Analysis
HTS 3210.00.00 covers other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather under heading 3210 (other paints and varnishes (including enamels, lacquers and distempers); prepared water…).
The general duty rate is 1.8% of the customs value, which is at the low end of the rates in chapter 32 (25th percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $180 in duty before any Chapter 99 additions or preference claims.
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 1.8%. 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.
It is the only US line under subheading 3210.00, so the six-digit code used by every Harmonized System country and the eight-digit US line describe the same goods; a foreign tariff or an exporter's invoice showing 3210.00 points straight here.
The column 2 rate, for countries without normal trade relations, is 25%, 13.9 times the general rate.