HS 320414 Direct dyes and preparations based thereon
Quick Answer: Direct dyes and preparations based thereon imported under HS 320414 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.5% (MFN). This classification covers synthetic organic colorants that can be applied directly to a substrate, such as textiles, paper, or leather, without requiring a mordant. These dyes are characterized by their solubility in water and their ability to form a direct chemical bond with the material being dyed. Importers should be aware of potential anti-dumping duties or specific trade agreements that may affect the final duty rate in certain jurisdictions, as indicated by the varied US tariff lines. CustomTariffs aggregates this data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3204140010 | 6.00 % | — | — |
| 3204140090 | 6.00 % | — | — |
| 3204140000 | 6.00 % | — | — |
| 3204140030 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3204140000 | 6.50 % | — | — |
| 3204140030 | 6.50 % | — | — |
| 3204140090 | 6.50 % | — | — |
| 3204140010 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3204142000 | 6.5% | Free (17 programs) | ["kg"] |
| 3204143000 | 6.5% | Free (17 programs) | ["kg"] |
| 3204141000 | 6.5% | Free (17 programs) | ["kg"] |
| 320414 | — | — | — |
| 3204142500 | 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 3204.14?
Imports of Direct dyes and preparations based thereon 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, 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 320414 cover?
This subheading covers direct dyes, which are water-soluble anionic dyes that can be applied directly to cellulosic fibers such as cotton, rayon, and linen without the need for a mordant. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes preparations based on these direct dyes, meaning mixtures or formulations containing them. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these dyes are characterized by their ability to fix to the fiber through direct chemical affinity. Examples include dyes used for textiles, paper, and leather that achieve their color through this direct application method.
What falls outside HS 320414?
The following products are excluded from HS 320414: reactive dyes, which form a covalent bond with the fiber; vat dyes, which are insoluble and require reduction before application; acid dyes, which are typically used for protein fibers like wool and silk; and basic dyes, which are cationic and used for acrylic fibers. Pigments, which are insoluble colorants dispersed in a medium rather than dissolved, are also classified elsewhere, typically under headings like 3206. Preparations containing less than 10% by weight of direct dyes, or those where the direct dye is not the principal coloring agent, may also fall outside this subheading.
What are common classification mistakes for HS 320414?
A common error is misclassifying pigments or other dye classes as direct dyes. For instance, some insoluble colorants that are applied directly might be mistakenly entered under 320414 when they should be classified as pigments under heading 3206. Another mistake involves not correctly identifying the principal coloring agent in a preparation; if a preparation contains multiple colorants, the classification depends on which one provides the predominant coloring effect, often determined by percentage by weight. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI) is crucial, particularly GRI 1 and GRI 3.
How should importers classify products under HS 320414?
The correct procedure for classifying products under HS 320414 involves a thorough examination of the product's chemical composition and application method. Importers and customs brokers must consult the product's Safety Data Sheet (SDS) or technical specifications to determine if it is a direct dye or a preparation thereof. Cross-referencing this information with the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is essential. If the product is a mixture, the percentage by weight of the direct dye component must be ascertained to confirm it meets the criteria for this subheading.
How is the duty calculated for products under HS 320414?
A shipment of 1,000 kilograms of Direct Red 80, declared at a customs value of $5,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value. The calculation is: 3.5% × $5,000 USD = $175.00. However, if the duty were based on quantity, for example, a hypothetical rate of $0.35 per kilogram, the calculation would be $0.35/kg × 1,000 kg = $350.00. This example uses a hypothetical quantity-based duty for illustrative purposes, as many dyes are subject to ad valorem rates as published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 320414?
Several free trade agreements may reduce the applicable duty rate for HS 320414, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can achieve a duty rate of Free. To claim this preference, a self-certified origin statement is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for originating goods from certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation requirements can vary significantly by origin country and the terms of the applicable trade agreement.
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FAQ
What are the typical import duty rates for HS code 320414 (Direct dyes and preparations based thereon)?
The Most Favored Nation (MFN) duty rate for HS 320414 is generally 6.00% ad valorem in many major economies. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For instance, under certain agreements, rates can be Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and the applicable trade agreement.
How is the import duty for HS 320414 calculated, and can you provide an example?
The import duty for HS 320414 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of direct dyes valued at $10,000 USD is imported into a country with a 6.00% ad valorem duty rate, the duty amount would be calculated as: $10,000 (Value) × 0.06 (Duty Rate) = $600.00. Always ensure the customs value is determined according to the importing country's valuation rules.
What are the key classification criteria for HS code 320414?
HS code 320414 covers 'Direct dyes and preparations based thereon'. The primary classification criterion is the dye's ability to be applied directly to the substrate (typically cellulosic fibers like cotton or rayon) from an aqueous solution, without the need for a mordant. Preparations based on these direct dyes, which may include additives or diluents to facilitate their use, are also classified here. Distinguishing them from other dye classes, such as reactive dyes or acid dyes, is crucial for accurate classification.
What documentation is typically required for importing goods under HS code 320414?
Standard import documentation for HS 320414 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the direct dyes, additional documents may be required. This could include a certificate of origin to claim preferential duty rates, a safety data sheet (SDS) for chemical products, and potentially specific import licenses or permits if the dyes are subject to chemical control regulations. Always verify the latest requirements with the customs authority of the destination country.
Which common trade agreements might offer preferential duty rates for HS code 320414?
Several trade agreements can provide preferential duty rates for HS code 320414. Examples include agreements between the US and countries like Australia (AU), South Korea (KR), and various Latin American nations (e.g., CL, CO, PA, PE). The European Union (EU) has numerous preferential agreements, and the UK also offers preferential access under its trade deals. The specific 'Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' notation often indicates countries with which a particular tariff regime offers duty-free entry. Importers must confirm the origin of their direct dyes and ensure they meet the rules of origin stipulated in the relevant trade agreement to benefit from reduced or zero duties.