HTS subheading · chapter 38
3814.00
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
Analysis
Subheading 3814.00 covers organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers, within heading 3814. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
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.
The US splits it as follows: 3814.00.10 for containing 5 percent or more but not more than 25 percent by weight… (6.5%), 3814.00.20 for containing more than 25 percent by weight of one or more aromatic or… (6.5%) and 3814.00.50 for organic composite solvents and thinners, not elsewhere specified or… (6%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3814.00.10 | Containing 5 percent or more but not more than 25 percent by weight of one or more aromatic or modified aromatic substances | 6.5% |
| 3814.00.20 | Containing more than 25 percent by weight of one or more aromatic or modified aromatic substances | 6.5% |
| 3814.00.50 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers: other | 6% |