HS 320490 Other
Quick Answer: Other synthetic coloring matter and preparations based thereon, not elsewhere specified or included, imported under HS 320490 enters the UK at 6.00%, the EU at 6.50%, and the US at 5.9% under the MFN rate. This residual classification applies to synthetic colorants and related preparations that do not fit into more specific subheadings within HS 3204. Importers should carefully review the specific composition and intended use of their goods to ensure this classification is appropriate, as misclassification can lead to delays and penalties. CustomTariffs aggregates this data, highlighting significant variations in duty rates across major trading blocs, with the US offering preferential rates for certain trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3204900010 | 6.00 % | — | — |
| 3204900000 | — | — | — |
| 3204900090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3204900000 | — | — | — |
| 3204900010 | 6.50 % | — | — |
| 3204900090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3204900000 | 5.9% | Free (18 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 3204.90?
Imports of Other 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 320490 cover?
This subheading covers "Other" synthetic organic coloring matter and preparations based thereon, not elsewhere specified or included in heading 3204. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category is a residual one for synthetic organic colorants that do not fit into more specific subheadings within 3204, such as pigments or dyes for specific applications. It encompasses a wide array of synthetic organic colorants and their preparations when they are not otherwise classified.
What falls outside HS 320490?
The following products are excluded from HS 320490: synthetic organic coloring matter and preparations thereof that are specifically classified under other subheadings of heading 3204, such as pigments (e.g., 3204.17 for pigments of a chemical structure corresponding to those of the colorants specified in subheadings 3204.11 to 3204.19) or specific types of dyes. Also excluded are natural coloring matter (Chapter 32, Note 1), inorganic coloring matter (Chapter 32, Note 1), and preparations based on these inorganic colorants. For instance, titanium dioxide pigments (HS 3206.10) are classified elsewhere.
What are common classification mistakes for HS 320490?
A common error is misclassifying products that have specific uses or chemical structures that should place them in more precise subheadings within 3204, or even in other chapters entirely. For example, mistaking a pigment for a dye, or failing to recognize that a preparation contains a significant proportion of inorganic matter which would lead to a different classification. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to avoid these mistakes.
How should importers classify products under HS 320490?
The correct procedure for classifying products under HS 320490 involves a thorough examination of the product's chemical composition and its intended use. Importers and customs brokers must consult the WCO Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, to determine if the product fits the residual nature of this subheading. If the product is a synthetic organic coloring matter and does not meet the criteria for any other more specific subheading within 3204 or elsewhere, then 320490 is the appropriate classification.
How is the duty calculated for products under HS 320490?
A shipment of 100 kilograms of "Other" synthetic organic coloring matter, 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 7.0% ad valorem, applied to the declared value ($5,000 USD × 0.07 = $350.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 3204.90.00.
Which trade agreements reduce duties for HS 320490?
Several free trade agreements may reduce the applicable duty rate for HS 320490, 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. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, potentially offering a reduced rate or Free entry. 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 jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 320490, and how do preferential rates apply?
HS code 320490, covering 'Other' synthetic organic coloring matter, has varying Most Favored Nation (MFN) duty rates depending on the importing country. For instance, the US MFN rate is 6.5% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For example, under certain agreements (indicated by codes like A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG), the duty may be Free. Importers should consult the specific tariff schedule of their destination country and verify eligibility for preferential treatment, often requiring a Certificate of Origin.
What criteria determine if a product falls under HS code 320490 'Other'?
HS code 320490 is a residual category. It applies to synthetic organic coloring matter that is not specifically classified under other subheadings of 3204 (which covers synthetic organic dyestuffs, whether or not chemically defined; preparations based on coloring matter of a kind used for retail sale as coloring matter; coloring matter of a kind used for coloring textiles, paper, leather, foodstuffs, cosmetics, plastics, cement, concrete, or other mineral materials; preparations based on coloring matter not elsewhere specified or included; optical brighteners, fluorescent brightening agents; natural indigo).
What documentation is typically required for importing goods classified under HS code 320490?
Standard import documentation for HS code 320490 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the destination country and the specific nature of the coloring matter, additional documentation may be required. This could include a Certificate of Origin (especially if claiming preferential duty rates), safety data sheets (SDS) for hazardous materials, and potentially import licenses or permits if the product is subject to specific regulations (e.g., for use in food, cosmetics, or pharmaceuticals). Always verify the specific requirements with the customs authority of the importing country.
How is the import duty for HS code 320490 calculated, and can you provide an example?
The duty calculation for HS code 320490 is typically based on the ad valorem system, meaning a percentage of the declared value of the goods. For example, if the MFN duty rate is 6.5% ad valorem and you import a shipment valued at $10,000 USD, the duty would be calculated as: $10,000 (value) × 0.065 (duty rate) = $650 USD. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties (compound duty). Always confirm the applicable duty calculation method with the destination country's customs tariff.
Which common trade agreements offer preferential duty rates for HS code 320490, and what is the general impact?
Several trade agreements can offer preferential duty rates for goods under HS code 320490. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral agreements the EU or UK have with third countries often provide reduced or zero duty rates. The impact is a significant reduction in landed cost for importers, making trade more competitive. To benefit, importers must ensure the goods meet the rules of origin stipulated in the agreement and possess the necessary proof of origin documentation, such as a Certificate of Origin.