3814

Analysis

Heading 3814 of the Harmonized Tariff Schedule covers organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. It has 3 tariff lines.

None of its 3 lines is duty-free at the general rate. Rates run from 6% to 6.5% with a median of 6.5%, so the line you choose sets the duty.

Its lines are 3814.00.10 for containing 5 percent or more but not more than 25 percent… (6.5%), 3814.00.20 for containing more than 25 percent by weight of one or more… (6.5%) and 3814.00.50 for organic composite solvents and thinners, not elsewhere… (6%).

Its median rate of 6.5% sits at the 86th percentile of the headings in chapter 38.

By Census's concordance, most of its statistical lines are made by Paint and Coating Manufacturing (325510). 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.