Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like
5 declarable lines
Heading 3214 covers glaziers' and grafting putty, resin cements, caulking compounds and other mastics, painters' fillings, and nonrefractory surfacing preparations for walls, floors, ceilings and similar surfaces. It splits first between mastics and painters' fillings in 3214.10 and other surfacing preparations in 3214.90. The 3214.90 lines then split by whether the preparation is based on rubber.
Products in this heading
- Silicone caulk
- Acrylic latex caulk
- Glazier's putty
- Wood filler
- Resin cement
- Grafting putty
- Wall patching compound
- Floor leveling compound
How to choose the right subheading
- Mastics and painters' fillings: use 3214.10; caulking compounds are 3214.10.00.10, other mastics are 3214.10.00.20, and painters' fillings are 3214.10.00.90.
- Other surfacing preparations: use 3214.90; rubber-based products are 3214.90.10.00 and other products are 3214.90.50.00.
- Product type: if it is a paint or varnish, classify in 3208 or 3209, not in 3214.
- Use: facade, indoor wall, floor or ceiling surfacing points to 3214.90 unless it is a mastic or painters' filling.
Often confused with
- Heading 3208Solvent-based wall paint
Paints and varnishes in a nonaqueous medium are classified in heading 3208.
- Heading 3209Water-based wall paint
Paints and varnishes dispersed in an aqueous medium are classified in heading 3209.
- Heading 3215Printing ink
Printing ink is covered by heading 3215.
- Heading 3213Artist oil colors in tubes
Artists' colors put up in tubes are classified in heading 3213.
- Heading 3212Pigment paste for paint manufacturing
Pigments dispersed in nonaqueous media for paint manufacture are in heading 3212.
Frequently asked questions
What is the HTS code for caulking compounds?
Caulking compounds are classified under 3214.10.00.10 and carry a general (MFN) rate of 3.7%.
What is the duty on painters' fillings?
Painters' fillings are classified under 3214.10.00.90 and carry a general (MFN) rate of 3.7%.
How do I classify a rubber-based nonrefractory floor surfacing preparation?
A nonrefractory surfacing preparation based on rubber is classified under 3214.90.10.00 and is Free under the general (MFN) rate; if it is not rubber-based, use 3214.90.50.00, general (MFN) 3.25%.
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.