HTS tariff line · chapter 32
3214.10.00
Glazier's putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings
Analysis
HTS 3214.10.00 covers glazier's putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings under heading 3214 (glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from duty-free to 3.25%. Compared with 3214.90.10 (other: based on rubber), which pays duty-free, a misclassification either way moves the duty by 3.7 percentage points.
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 3.7%. 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.
The general duty rate is 3.7% of the customs value, which is in the middle of the rates in chapter 32 (42nd percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3214.90.10 | Other: based on rubber | Free |
| 3214.90.50 | Other: other | 3.25% |