HS 320420 Synthetic organic products of a kind used as fluorescent brightening agents
Quick Answer: Synthetic organic products of a kind used as fluorescent brightening agents imported under HS 320420 enter the UK at 6.00%, the EU at 6.00%, and the US at a range of rates including Free and 44.1% under the MFN rate. This classification covers a variety of synthetic organic chemicals specifically designed to absorb ultraviolet light and re-emit it as visible blue light, making materials appear brighter and whiter. These agents are commonly used in textiles, paper, and detergents. Importers should consult specific national tariff schedules for precise duty rates, as variations exist. CustomTariffs aggregates this information, highlighting the need for careful verification before shipment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3204200000 | 6.00 % | — | — |
| 3204200030 | 6.00 % | — | — |
| 3204200010 | 6.00 % | — | — |
| 3204200090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3204200000 | 6.00 % | — | — |
| 3204200010 | 6.00 % | — | — |
| 3204200030 | 6.00 % | — | — |
| 3204200090 | 6.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 320420 | — | — | — |
| 3204204000 | Free | — | ["kg"] |
| 3204208000 | 6.5% | Free (17 programs) | ["kg"] |
| 3204201000 | 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 3204.20?
Imports of Synthetic organic products of a kind used as fluorescent brightening agents 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 14 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 to Classify This HS Code?
What products does HS 320420 cover?
This subheading covers synthetic organic products specifically designed for use as fluorescent brightening agents, also known as optical brighteners. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these substances absorb ultraviolet light and re-emit it in the blue region of the visible spectrum, making materials appear whiter and brighter. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to compounds like stilbene derivatives and coumarin derivatives when their primary function is optical brightening in textiles, paper, plastics, and detergents.
What falls outside HS 320420?
The following products are excluded from HS 320420: natural fluorescent substances, inorganic fluorescent compounds (such as zinc sulfide), and synthetic organic products that are not primarily used as fluorescent brightening agents. For instance, synthetic organic dyes that impart color rather than brightness, pigments, or fluorescent materials used solely for security marking or specialized scientific applications would be classified elsewhere, often under HS 320410 (Synthetic organic dyestuffs) or other relevant chapters based on their principal function and composition, adhering to General Interpretative Rule 3.
What are common classification mistakes for HS 320420?
A common error is misclassifying products that contain fluorescent brightening agents but have a different principal use. For example, a finished detergent product that includes a fluorescent brightener would be classified under its respective detergent heading (e.g., HS 3402) rather than HS 320420, as per General Interpretative Rule 3(b) which prioritizes the essential character of the product. Importers may also mistakenly classify fluorescent pigments or dyes that do not function as optical brighteners under this subheading, leading to incorrect duty assessments.
How should importers classify products under HS 320420?
The correct procedure for classifying products under HS 320420 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC. It is crucial to determine if the product is a synthetic organic compound whose primary function is to enhance whiteness and brightness through fluorescence, and to confirm it is not a finished article or a substance with a different principal application.
How is the duty calculated for products under HS 320420?
A shipment of 1,000 kilograms of Tinopal CBS-X, a common fluorescent brightening agent, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.03 = $150.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 3204.20.0000.
Which trade agreements reduce duties for HS 320420?
Several free trade agreements may reduce the applicable duty rate for HS 320420, 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 EU's Generalized Scheme of Preferences (GSP) may also offer reduced or Free duty rates for originating goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction's requirements.
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FAQ
What are the typical import duty rates for HS code 320420, 'Synthetic organic products of a kind used as fluorescent brightening agents'?
Import duty rates for HS code 320420 can vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is 6.00% ad valorem. The European Union's TARIC system may have different rates depending on the origin and specific product, often ranging from 0% to 6.5% ad valorem. The UK Trade Tariff also shows varying rates, with some potentially as high as 44.1% for certain origins or 6.5% for others. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment.
How is the import duty for HS code 320420 calculated, and can you provide an example?
The duty for HS code 320420 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if a shipment of fluorescent brightening agents valued at $10,000 USD is imported into the U.S. and subject to the 6.00% MFN duty rate, the calculation would be: $10,000 (value) × 0.06 (duty rate) = $600 (duty amount). Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties. Always verify the basis of duty calculation with the importing country's customs authority.
What are the key classification criteria for goods to be classified under HS code 320420?
To be classified under HS code 320420, the product must meet two primary criteria: 1) It must be a synthetic organic product. This excludes natural products or inorganic substances. 2) It must be of a kind used as fluorescent brightening agents (also known as optical brighteners). These are chemical compounds that absorb ultraviolet light and re-emit blue light, making materials appear whiter and brighter. The product's intended use and chemical properties are paramount for correct classification. Technical data sheets and product specifications are essential documentation.
Are there preferential duty rates available for HS code 320420 under trade agreements, and what documentation is needed?
Yes, preferential duty rates may be available for HS code 320420 under various Free Trade Agreements (FTAs) or preferential schemes, such as the Generalized System of Preferences (GSP) or specific bilateral FTAs. For example, goods originating from countries that are beneficiaries of an FTA with the importing country might qualify for reduced or zero duty rates. To claim preferential treatment, importers typically need to provide a Certificate of Origin (COO) or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. Consult the specific trade agreement and the customs authority of the importing country for eligibility and documentation requirements.
What specific documentation is generally required when importing goods classified under HS code 320420?
When importing goods under HS code 320420, standard import documentation is required, which typically includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, for this specific HS code, a detailed product description, including its chemical name, CAS number, and intended application (e.g., for textiles, paper, or plastics), is vital. A Certificate of Analysis (CoA) or technical data sheet confirming the product's properties as a synthetic organic fluorescent brightening agent is highly recommended to support the classification. If claiming preferential duty rates, a Certificate of Origin is also mandatory.