3214

Analysis

Heading 3214 of the Harmonized Tariff Schedule covers glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.

1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 3.7%. The median line pays 3.25%.

The largest subheadings are 3214.90 (other, 2 lines) and 3214.10 (unnamed, 1 line).

Its median rate of 3.25% sits at the 37th percentile of the headings in chapter 32.

By Census's concordance, most of its statistical lines are made by Adhesive Manufacturing (325520). Those are the NAICS industries a US producer of these goods would report under.

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.