Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter
3 declarable lines
Heading 3208 covers paints, varnishes, enamels and lacquers made with synthetic polymers or chemically modified natural polymers that are dispersed or dissolved in a nonaqueous medium. It is split by the binder type: polyesters, acrylic or vinyl polymers, and other binders.
Products in this heading
- Solvent-borne polyester enamel
- Acrylic lacquer in solvent
- Vinyl paint in a nonaqueous carrier
- Solvent-based polyurethane varnish
- Automotive refinish paint in solvent
- Solvent-borne clear wood lacquer
- Metal coating paint based on synthetic polymer
- Nonaqueous concrete sealer coating
How to choose the right subheading
- Identify the polymer binder: polyester, acrylic or vinyl, or another binder.
- Confirm the paint or varnish is dispersed or dissolved in a nonaqueous medium, not water.
- Check whether the product is a finished coating, not a pigment dispersion for paint manufacture.
- Distinguish paints and varnishes from inks, artists' colors, mastics and fillers.
- Use the binder type to select the 8-digit subheading within heading 3208.
Often confused with
- Heading 3209Water-based acrylic wall paint
It uses an aqueous medium, not a nonaqueous medium.
- Heading 3213Artists' oil colors in tubes
These are artists' colors put up in retail forms.
- Heading 3215Printing ink
Printing ink is classified as ink, not as paint or varnish.
- Heading 3212Pigment paste dispersed in nonaqueous medium for paint manufacture
It is a pigment preparation for making paint, not a finished paint.
- Heading 3214Glaziers' putty or caulking compound
These are mastics or fillers, not coating paints or varnishes.
Frequently asked questions
What is the HTS code for polyester-based solvent-borne paint?
Polyester-based paint in a nonaqueous medium is classified under 3208.10.00.00, with a general (MFN) rate of 3.7%.
What is the duty on acrylic or vinyl polymer paints in a nonaqueous medium?
Acrylic or vinyl polymer paints in a nonaqueous medium are classified under 3208.20.00.00, with a general (MFN) rate of 3.6%.
How do I classify a solvent-based paint that is not polyester, acrylic or vinyl?
Such a paint falls under 3208.90.00.00, with a general (MFN) rate of 3.2%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.