HS 320720 Vitrifiable enamels and glazes, engobes (slips) and similar preparations
Quick Answer: Vitrifiable enamels and glazes, engobes (slips) and similar preparations imported under HS 320720 enter the UK duty-free, the EU at rates up to 6.30%, and the US at rates ranging from free to 30% depending on the country of origin. This classification covers powdered or liquid preparations used to impart a decorative or protective glassy coating to ceramic articles, glass, or metals, which fuse at high temperatures. Importers should be aware of potential preferential duty rates available in the US for goods from specific Free Trade Agreement partners. According to CustomTariffs data, understanding these varying rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3207201000 | 0.00 % | — | — |
| 3207200000 | — | — | — |
| 3207209000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3207200000 | — | — | — |
| 3207201000 | 5.30 % | — | — |
| 3207209000 | 6.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3207200000 | 4.9% | 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 3207.20?
Imports of Vitrifiable enamels and glazes, engobes (slips) and similar preparations 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 320720 cover?
This subheading covers vitrifiable enamels and glazes, engobes (slips), and similar preparations. According to the World Customs Organization's Harmonized System Nomenclature, these are typically ceramic or glass-based formulations applied to ceramic articles, metals, or glass before firing to create a decorative or protective surface. Official definitions from sources like the USITC Harmonized Tariff Schedule and the EU's TARIC database confirm that these preparations are designed to fuse with the substrate during high-temperature firing, forming a durable, often glossy, finish. Examples include porcelain enamels for metal and decorative glazes for pottery.
What falls outside HS 320720?
The following products are excluded from HS 320720: paints and varnishes of heading 3208 or 3209, which are typically applied at ambient temperatures and dry by evaporation or oxidation; pigments and preparations based on pigments of heading 3206; and raw materials for ceramic products of Chapter 69. For instance, unmixed inorganic pigments, even if intended for use in glazes, would be classified elsewhere. Similarly, finished ceramic articles coated with glazes are classified under Chapter 69, not as the glaze preparation itself.
What are common classification mistakes for HS 320720?
A common error is misclassifying preparations that are not intended for vitrification or fusion with a substrate. For example, decorative paints or coatings that air-dry or cure through chemical reaction, rather than high-temperature firing, should not be classified under 320720. Adherence to General Interpretative Rule 1 and 3 is crucial; classification is determined by the terms of the headings and any relative Section or Chapter Notes. If a product has dual uses, the more specific heading is generally preferred.
How should importers classify products under HS 320720?
The correct procedure for classifying products under HS 320720 involves a thorough examination of the product's composition, intended use, and application method. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU's TARIC database, to verify the precise definition and any specific exclusions. Reviewing technical data sheets and product literature to confirm the vitrification process is essential for accurate classification.
How is the duty calculated for products under HS 320720?
A shipment of 1,000 kilograms of ceramic glaze for tiles, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 3207.20.0000.
Which trade agreements reduce duties for HS 320720?
Several free trade agreements may reduce the applicable duty rate for HS 320720, including the United States-Mexico-Canada Agreement (USMCA), which can lead to duty-free entry for qualifying goods originating from Canada or Mexico. The EU's Generalized System of Preferences (GSP) may offer reduced or free entry for goods from certain developing countries. Documentation required to claim preference typically includes a USMCA certification of origin or a GSP Form A, depending on the origin country and importing jurisdiction.
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FAQ
What are the import duty rates for HS code 320720, covering vitrifiable enamels and glazes?
The Most Favored Nation (MFN) duty rate for HS code 320720 varies by importing country. For example, the U.S. tariff rate is 3.7% ad valorem (Source: USITC Harmonized Tariff Schedule). The EU's TARIC system may list rates such as 0.00% or 5.30% ad valorem, depending on the specific product and origin. The UK Trade Tariff shows a rate of 4.9% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate.
How are vitrifiable enamels and glazes classified under HS code 320720?
HS code 320720 covers 'Vitrifiable enamels and glazes, engobes (slips) and similar preparations'. Classification hinges on the product's intended use and composition. Vitrifiable enamels and glazes are typically glass-based substances applied to ceramic, metal, or glass surfaces and then fired at high temperatures to form a durable, decorative, or protective coating. Engobes are intermediate layers applied to ceramics before glazing. Preparations that meet these functional and compositional criteria fall under this code. Products not intended for vitrification or that are primarily decorative paints or inks would be classified elsewhere.
What documentation is typically required for importing products under HS code 320720?
Standard import documentation for HS code 320720 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific product, a certificate of origin may be required, especially if preferential duty rates are claimed. Safety Data Sheets (SDS) or certificates of analysis might also be requested to verify composition and compliance with chemical regulations. Importers should verify specific requirements with their customs broker or the destination country's customs authority.
Which trade agreements commonly offer preferential duty rates for HS code 320720?
Several trade agreements can impact duty rates for HS code 320720. For instance, preferential rates are often available under agreements such as the USMCA (United States-Mexico-Canada Agreement), EU Free Trade Agreements with various countries, and the UK's Global Tariff which incorporates rates for countries with preferential arrangements (e.g., 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)'). To benefit from these, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation.
How is the import duty calculated for HS code 320720, and can you provide an example?
The import duty for HS code 320720 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 vitrifiable glaze from a country with a 3.7% MFN duty rate has a customs value of $10,000, the import duty would be calculated as: 3.7% of $10,000 = $370. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties. Always confirm the applicable duty calculation method with the destination country's customs regulations.