HS 320642 Lithopone and other pigments and preparations based on zinc sulphide
Quick Answer: Lithopone and other pigments and preparations based on zinc sulphide imported under HS 320642 enter the UK at 6.00%, the EU at 6.50%, and the US at 2.2% (MFN). This classification covers white pigments primarily composed of zinc sulphide and barium sulphate, often used in paints, plastics, and paper. Importers should note that the US offers duty-free entry for certain trading partners. According to CustomTariffs data, understanding these varying rates is crucial for accurate landed cost calculations and compliance. Exporters should verify specific preferential rates applicable to their destination markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3206420000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3206420000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3206420000 | 2.2% | 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 3206.42?
Imports of Lithopone and other pigments and preparations based on zinc sulphide 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 320642 cover?
This subheading covers lithopone and other pigments and preparations based on zinc sulphide, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes white pigments primarily composed of zinc sulphide, often mixed with barium sulphate. These preparations are characterized by their opacity and brightness, making them suitable for various industrial applications, including paints, inks, and plastics.
What falls outside HS 320642?
The following products are excluded from HS 320642: pigments and preparations based on titanium dioxide (HS 3206.10), pigments and preparations based on chromium oxides or hydroxides (HS 3206.20), and other coloured pigments and preparations. Specifically, pure zinc oxide (HS 2817.00) and inorganic products used as colour lakes (HS 3205.00) are classified elsewhere. Preparations that are not primarily based on zinc sulphide, even if they contain it as a minor component, will not fall under this subheading.
What are common classification mistakes for HS 320642?
A common error is misclassifying mixtures containing zinc sulphide with other pigments, particularly titanium dioxide, which has its own distinct HS code (3206.10). According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, mixtures should be classified according to the constituent material or component that gives them their essential character. Importers may also incorrectly classify finished paints or inks containing lithopone under this subheading, rather than under Chapter 3208 or 3209, which cover paints and varnishes.
How should importers classify products under HS 320642?
The correct procedure for classifying products under HS 320642 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and refer to the explanatory notes provided by the WCO. Key factors include the percentage of zinc sulphide and whether the product is a raw pigment or a preparation intended for a specific application, ensuring it meets the criteria for "based on zinc sulphide."
How is the duty calculated for products under HS 320642?
A shipment of 10,000 kilograms of lithopone pigment, declared at a customs value of $15,000 USD, would attract a US duty of $1,500 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is $15,000 USD × 10% = $1,500 USD. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTSUS subheading 3206.42.0000.
Which trade agreements reduce duties for HS 320642?
Several free trade agreements may reduce the applicable duty rate for HS 320642, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may benefit from a duty rate of Free. For example, lithopone originating from Canada or Mexico could enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements is typically required by US Customs and Border Protection (CBP).
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 320642 (Lithopone and other pigments based on zinc sulphide)?
The Most Favored Nation (MFN) duty rate for HS code 320642 is typically 6.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, goods originating from countries such as Australia (AU), South Korea (KR), or Singapore (SG) may benefit from a Free (0%) duty rate. It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate.
How is the duty for HS code 320642 calculated, and can you provide an example?
The duty for HS code 320642 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For instance, if a shipment of lithopone valued at $10,000 USD is imported and subject to the MFN duty rate of 6.00%, the import duty would be calculated as: $10,000 (value) × 0.06 (duty rate) = $600. Always ensure the declared value is accurate and in compliance with customs valuation rules.
What are the key classification criteria for goods under HS code 320642?
HS code 320642 specifically covers 'Lithopone and other pigments and preparations based on zinc sulphide'. Classification hinges on the primary component being zinc sulphide. Lithopone, a white pigment composed of zinc sulphide and barium sulphate, falls directly under this code. Other preparations that use zinc sulphide as their principal coloring agent, provided they are not elsewhere specified or included, will also be classified here. It's important to distinguish these from other white pigments like titanium dioxide (HS code 3206.10).
What documentation is typically required for importing goods classified under HS code 320642?
Standard import documentation for HS code 320642 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Origin is often required to claim preferential duty rates under trade agreements. Depending on the importing country's regulations and the specific product formulation, a Safety Data Sheet (SDS) or Certificate of Analysis (CoA) might also be necessary to confirm the composition and ensure compliance with chemical import regulations.
Which common trade agreements offer preferential duty rates for HS code 320642, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 320642. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral agreements (indicated by codes like 'AU' for Australia, 'KR' for South Korea, 'SG' for Singapore in tariff schedules) often grant reduced or zero duties. To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter, which attests that the goods meet the rules of origin stipulated in the relevant trade agreement. This certificate should be presented to customs at the time of import.