Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
1 declarable lines
Heading 3210 covers residual paints and varnishes, including enamels, lacquers and distempers, plus prepared water pigments used to finish leather. The heading has a single declarable line, 3210.00.00.00, with a general (MFN) rate of 1.8%. Goods are classified here only when they are not covered by the more specific paint and varnish headings in chapter 32.
Products in this heading
- Prepared water pigments for finishing leather
- Interior distemper paint
- Chalk-based whitewash
- Mineral paint powder mixed with water
- Casein-based wall paint
- Limewash coating
How to choose the right subheading
- Confirm the product is a paint, varnish, enamel, lacquer, distemper, or prepared water pigment for leather finishing.
- Check whether it is based on synthetic polymers or chemically modified natural polymers; if yes, use 3208 for nonaqueous products or 3209 for aqueous products.
- Check whether it is a pigment dispersion for paint manufacture; those are classified in heading 3212.
- Check whether it is an artists', students' or signboard painter's color; those are classified in heading 3213.
- Because heading 3210 has only one line, the subheading is 3210.00.00.00 once the product is confirmed to belong in the heading.
Often confused with
- Heading 3209Water-based latex wall paint
Paints based on synthetic polymers dispersed in an aqueous medium go to heading 3209.
- Heading 3208Solvent-based alkyd enamel
Paints based on synthetic polymers in a nonaqueous medium go to heading 3208.
- Heading 3213Artists' watercolor paint in tubes
Artists', students' and signboard painters' colors have their own heading.
- Heading 3215Printing ink
Printing ink is classified in heading 3215, not with paints and varnishes.
Frequently asked questions
What is the HTS code for prepared water pigments used to finish leather?
Prepared water pigments of a kind used for finishing leather are classified under 3210.00.00.00, with a general (MFN) rate of 1.8%.
What is the duty on distemper paint?
Distemper paint is classified under 3210.00.00.00, and the general (MFN) rate is 1.8%.
How do I classify a paint that is not based on synthetic polymers?
If the product is an other paint or varnish, such as a distemper, it goes under 3210.00.00.00 at a general (MFN) rate of 1.8%; paints based on synthetic or chemically modified natural polymers are classified in heading 3208 or 3209 by medium.
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.