Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
2 declarable lines
Heading 3209 covers paints and varnishes, including enamels and lacquers, that are based on synthetic polymers or chemically modified natural polymers and are dispersed or dissolved in water. It has two declarable lines: one for acrylic or vinyl polymers and one for all other polymer bases.
Products in this heading
- Interior latex wall paint based on acrylic polymers
- Water-based acrylic craft paint
- Waterborne vinyl paint
- Aqueous acrylic wood lacquer
- Water-based enamel paint
- Water-based varnish based on synthetic polymers
- Acrylic water-based primer
How to choose the right subheading
- Identify the polymer base: acrylic or vinyl polymers go in one line, and all other synthetic or chemically modified natural polymers go in the other.
- Confirm the paint or varnish is dispersed or dissolved in an aqueous medium, not a solvent.
- Check that the product is a paint, enamel, lacquer or varnish, not an ink, artist color or mastic.
- Use the product's actual binder or polymer type, not just the label wording such as latex or water-based.
Often confused with
- Heading 3208Solvent-based paint or varnish
Heading 3208 covers paints and varnishes in a nonaqueous medium.
- Heading 3213Artists' or students' paint in tubes or jars
Artists' colors are classified separately even when water-based.
- Heading 3215Printing ink or writing ink
Inks are not paints or varnishes of heading 3209.
- Heading 3214Glaziers' putty, caulking compounds or mastics
Putty and mastics are surface preparation or sealing products, not paints.
- Heading 3212Pigment paste in nonaqueous medium for making paint
Pigments dispersed in nonaqueous media for paint manufacture are classified there.
Frequently asked questions
What is the HTS code for water-based acrylic paint?
Water-based acrylic paint is classified under 3209.10.00.00, with a general (MFN) rate of 5.1%.
What is the duty on other aqueous paints and varnishes?
Aqueous paints and varnishes based on polymers other than acrylic or vinyl fall under 3209.90.00.00, with a general (MFN) rate of 5.9%.
How do I classify a water-based varnish?
If the varnish is based on acrylic or vinyl polymers, use 3209.10.00.00 at a general (MFN) rate of 5.1%. If it is based on another synthetic or chemically modified natural polymer, use 3209.90.00.00 at a general (MFN) rate of 5.9%.
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.