HS 320210 Synthetic organic tanning substances
Quick Answer: Synthetic organic tanning substances imported under HS 320210 enter the UK at 0.00%, the EU at 5.30%, and the US at 6.5% (MFN). This classification covers synthetic chemicals designed to convert animal hides and skins into leather through a tanning process. These substances are distinct from natural tanning agents like vegetable tannins. Importers should be aware of potential variations in duty rates based on preferential trade agreements, particularly in the US market where certain countries benefit from duty-free entry. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin rules for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3202100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3202100000 | 5.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 320210 | — | — | — |
| 3202101000 | 6.5% | Free (17 programs) | ["kg"] |
| 3202105000 | 6.5% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3202.10?
Imports of Synthetic organic tanning substances may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 320210 cover?
This subheading covers synthetic organic tanning substances, which are chemical compounds designed to convert animal hides and skins into leather through a process known as tanning. According to the World Customs Organization's Harmonized System Nomenclature, these substances are typically derived from synthetic organic chemicals and are used to impart properties such as durability, flexibility, and resistance to decay to the treated materials. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further clarify that this category includes specific synthetic tannins like sulfonated naphthalene or phenol-formaldehyde condensates, often supplied in liquid or powder form for industrial application.
What falls outside HS 320210?
The following products are excluded from HS 320210: natural tanning substances, such as vegetable tannins derived from plant materials like quebracho or mimosa, which are classified under HS 320290. Also excluded are tanning preparations that are mixtures containing synthetic organic tanning substances along with other ingredients, unless the synthetic organic tanning substance is the principal component by weight or value. For instance, a complete leather finishing compound containing dyes and lubricants would not be classified here. Inorganic tanning agents, such as chromium salts (HS 320290), are also distinctly classified elsewhere.
What are common classification mistakes for HS 320210?
A common error is misclassifying mixtures containing synthetic organic tanning substances under this subheading when they are not the predominant component or when they are formulated as finished tanning preparations. For example, a pre-mixed tanning solution with significant amounts of other additives might be incorrectly entered as 320210. Furthermore, confusion can arise between synthetic organic tanning substances and other synthetic organic chemicals used in leather processing that do not perform the tanning function, leading to misapplication of General Rule of Interpretation (GRI) 1, which states classification shall be determined according to the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 320210?
The correct procedure for classifying products under HS 320210 involves a thorough examination of the product's chemical composition and its primary function. Importers and customs brokers must consult the product's technical data sheet and Safety Data Sheet (SDS) to identify its constituent materials and their proportions. Cross-referencing this information with the official definitions provided by the WCO HS Nomenclature, the USITC HTS, or the EU TARIC is crucial. If the product is a synthetic organic chemical primarily used for tanning hides and skins, and it meets the criteria of heading 3202, then classification under 320210 is appropriate.
How is the duty calculated for products under HS 320210?
A shipment of 1,000 kilograms of a synthetic tanning agent, such as a sulfonated naphthalene condensate, declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 320210.00.00.
Which trade agreements reduce duties for HS 320210?
Several free trade agreements may reduce the applicable duty rate for HS 320210, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for goods from member countries like Vietnam. To claim these preferences, a valid certificate of origin or a self-certified origin statement, depending on the specific agreement and jurisdiction, is typically required. For example, under USMCA, a declaration of origin is necessary.
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FAQ
What is the import duty for HS code 320210 (Synthetic organic tanning substances)?
The Most Favored Nation (MFN) duty rate for HS code 320210 is 5.30% ad valorem. However, preferential duty rates are available under various trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the duty rate is Free. Importers should consult the specific trade agreement applicable to their country of origin to determine the correct duty rate. For detailed information, refer to the USITC Harmonized Tariff Schedule.
How are synthetic organic tanning substances classified under HS code 320210?
HS code 320210 covers synthetic tanning substances, which are organic substances, whether or not containing chromium, that are used in tanning hides and skins. These are distinct from vegetable tanning materials (HS 3201) and tanning preparations containing chromium (HS 320290). Classification relies on the chemical composition and intended use of the product. The World Customs Organization (WCO) Explanatory Notes provide further guidance on distinguishing between these categories.
What documentation is typically required for importing synthetic organic tanning substances (HS 320210)?
Standard import documentation for HS code 320210 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific product, a certificate of origin may be required to claim preferential duty rates. It is also advisable to have a Safety Data Sheet (SDS) for the product, as it may contain specific handling or hazard information relevant to customs inspection.
How is the duty calculated for HS code 320210 if the rate is 5.30% ad valorem and the product is also subject to a specific duty?
HS code 320210 is typically subject to an ad valorem duty rate, meaning it's calculated as a percentage of the imported goods' value. For instance, if the MFN duty rate is 5.30% ad valorem, and you import synthetic organic tanning substances valued at $10,000, the duty would be $10,000 * 5.30% = $530. Some specific duties might be expressed in a combination of ad valorem and per unit (e.g., ¢/kg), but for 320210, the primary rate is ad valorem. Always verify the exact duty calculation basis with the relevant customs authority or tariff schedule.
Which common trade agreements offer preferential duty rates for synthetic organic tanning substances (HS 320210)?
Several trade agreements provide preferential duty rates for HS code 320210. For example, the United States has Free Trade Agreements (FTAs) with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG), which often result in a Free duty rate for this classification. The European Union's TARIC system and the UK Trade Tariff also list numerous preferential rates based on origin. Importers should consult the specific tariff schedule of their destination country and the relevant trade agreement to confirm eligibility and applicable rates.