HS 320730 Liquid lustres and similar preparations
Quick Answer: Liquid lustres and similar preparations imported under HS 320730 enter the UK duty-free, the EU at 5.30% ad valorem, and the US at 3.1% ad valorem under the Most Favored Nation (MFN) rate. This classification covers liquid or paste preparations used to impart a metallic or iridescent effect, typically to ceramics, glass, or enamels, often containing metallic powders or compounds. Importers should be aware of potential variations in specific national tariff schedules and any applicable trade agreements that might affect the final duty rate. CustomTariffs aggregates this data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3207300030 | 0.00 % | — | — |
| 3207300090 | 0.00 % | — | — |
| 3207300000 | 0.00 % | — | — |
| 3207300040 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3207300000 | 5.30 % | — | — |
| 3207300040 | 5.30 % | — | — |
| 3207300030 | 5.30 % | — | — |
| 3207300090 | 5.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3207300000 | 3.1% | 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 3207.30?
Imports of Liquid lustres 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 320730 cover?
This subheading covers liquid lustres and similar preparations, as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. These are typically preparations containing metallic or pearlescent pigments dispersed in a liquid medium, designed to impart a lustrous or iridescent finish to surfaces. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these preparations are primarily used in decorative applications, such as on ceramics, glass, or other materials, and are distinct from paints or enamels.
What falls outside HS 320730?
The following products are excluded from HS 320730: solid lustres, which are classified elsewhere, and preparations that are primarily intended as paints or enamels, even if they possess a lustrous finish. For instance, metallic paints for automotive applications, which are typically classified under heading 3208 or 3209, are not considered liquid lustres. Similarly, decorative glitter in a liquid suspension that does not form a coherent film upon application would likely be classified differently, often under heading 3204.
What are common classification mistakes for HS 320730?
A common error is misclassifying products that are essentially decorative paints or enamels with a pearlescent effect under this subheading. According to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System, classification is determined by the essential character of the product. If the primary function is to provide color and protection like a paint, rather than a specific lustrous or iridescent effect as the defining characteristic, it should be classified under heading 3208 or 3209, which cover paints and enamels.
How should importers classify products under HS 320730?
The correct procedure for classifying products under HS 320730 involves a thorough examination of the product's composition, intended use, and physical characteristics. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. Key considerations include whether the preparation imparts a lustrous or iridescent effect as its primary function and if it is presented in a liquid form suitable for application as a lustre rather than a general-purpose paint.
How is the duty calculated for products under HS 320730?
A shipment of 100 kilograms of "Gold Leaf Liquid Lustre" declared at a customs value of $500 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value. The calculation is: 7.0% × $500 USD = $35.00. This rate is published in the USITC Harmonized Tariff Schedule for subheading 3207.30.0000.
Which trade agreements reduce duties for HS 320730?
Several free trade agreements may reduce the applicable duty rate for HS 320730, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can 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 necessary. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from designated developing countries, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the primary classification criteria for HS code 320730, 'Liquid lustres and similar preparations'?
HS code 320730 covers liquid preparations, typically containing metallic salts or oxides, designed to impart a lustrous or iridescent effect when fired onto ceramic or glass surfaces. Key classification criteria include the preparation's liquid form, its intended use for surface decoration (lustre effect), and its composition, which often involves precious metal compounds (like gold, platinum, or silver) or other metallic oxides suspended in a volatile medium. Preparations not meeting these criteria, such as dry powders or preparations for other applications, would be classified elsewhere.
What are the typical import duty rates for HS code 320730 in major markets like the US, EU, and UK?
Import duty rates for HS code 320730 vary by country. For instance, in the United States, the general Most Favored Nation (MFN) duty rate is 3.1% ad valorem, as per the US Harmonized Tariff Schedule (HTSUS). In the European Union, the Common Customs Tariff (TARIC) lists a rate of 5.3% ad valorem for this code. The United Kingdom's Trade Tariff also shows a standard rate of 5.3% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the most current and accurate rates, as these can be subject to change and preferential agreements.
How are import duties calculated for liquid lustres under HS code 320730, and can you provide an example?
Import duties for liquid lustres are typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of liquid lustre is valued at $10,000 USD and is imported into the United States, where the MFN duty rate is 3.1%, the import duty would be calculated as: $10,000 (value) × 0.031 (duty rate) = $310.00 USD. If the duty were based on a specific rate (e.g., per liter), the calculation would involve multiplying the rate per unit by the quantity imported. Always verify the applicable duty basis (ad valorem, specific, or compound) with the importing country's customs authority.
Which common trade agreements offer preferential duty rates for HS code 320730, and what documentation is usually required?
Preferential duty rates for HS code 320730 are often available under various free trade agreements (FTAs). For example, goods originating from countries like Australia (AU), Canada (CA), Mexico (MX) under USMCA, or South Korea (KR) might benefit from reduced or zero duties when imported into the US, depending on specific rules of origin. Similarly, EU member states and countries with preferential trade agreements with the EU may have lower 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 originating criteria of the relevant FTA. Consulting the specific FTA text and the importing country's customs regulations is essential for compliance.
Are there any specific documentation requirements beyond a commercial invoice and bill of lading for importing liquid lustres under HS code 320730?
While a commercial invoice, packing list, and bill of lading are standard import documents, importing liquid lustres (HS 320730) may require additional documentation depending on the importing country's regulations and the product's composition. If the preparation contains precious metals, certificates of assay or origin for those metals might be necessary. Safety Data Sheets (SDS) or certificates of analysis (CoA) confirming the product's composition and compliance with chemical regulations (e.g., REACH in the EU) may also be requested. Importers should proactively check with the customs authority of the destination country for any specific declarations, licenses, or permits required for chemical preparations or goods containing regulated substances.