HS 320740 Glass frit and other glass, in the form of powder, granules or flakes
Quick Answer: Glass frit and other glass, in powder, granular, or flake form, imported under HS 320740 enters the UK at 0.00%, the EU at 0.00% or 3.70% depending on the specific product, and the US at 6% or 30% (with numerous preferential duty-free rates). This classification covers finely divided glass used in various industrial applications, such as enamels, glazes for ceramics, and as a component in certain manufacturing processes. Importers should consult specific national tariff schedules, such as the UK Trade Tariff or USITC, to determine the precise duty rate applicable to their specific product and origin, as preferential trade agreements can significantly alter the landed cost. CustomTariffs aggregates this data, highlighting the importance of verifying the correct subheadings and any applicable trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3207400000 | — | — | — |
| 3207408500 | 0.00 % | — | — |
| 3207404000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3207400000 | — | — | — |
| 3207404000 | 0.00 % | — | — |
| 3207408500 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3207401000 | 6% | Free (17 programs) | ["kg"] |
| 320740 | — | — | — |
| 3207405000 | 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 3207.40?
Imports of Glass frit and other glass, in the form of powder, granules or flakes 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 to Classify This HS Code?
What products does HS 320740 cover?
This subheading covers glass frit and other glass in the form of powder, granules, or flakes, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes materials primarily used in the manufacture of enamels, glazes, and varnishes. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database specify that such forms of glass, when intended for these applications, fall under this classification, often characterized by their finely divided state and specific chemical compositions.
What falls outside HS 320740?
The following products are excluded from HS 320740: finished glass articles, such as bottles or window panes, even if they are broken into pieces; raw glass in bulk form that has not been processed into powder, granules, or flakes; and glass powders or granules not intended for use as frit, glaze, or enamel, such as those used for decorative purposes or as abrasives, which may be classified elsewhere under Chapter 70 or Chapter 38.
What are common classification mistakes for HS 320740?
A common error is misclassifying glass powders or granules based solely on their physical form without considering their intended use. According to General Rule of Interpretation (GRI) 3(b), goods are classified according to the essential character they impart. For example, glass beads for decorative purposes, not as frit or glaze, would not be classified here but under Chapter 70. Importers may also incorrectly classify finished glass products that have been ground down, rather than materials specifically manufactured as frit or in granular form for industrial applications.
How should importers classify products under HS 320740?
The correct procedure for classifying products under HS 320740 involves a thorough examination of the product's physical form (powder, granules, flakes) and its intended application. Importers and customs brokers must consult the product's technical specifications and Material Safety Data Sheet (MSDS) to confirm it is glass frit or other glass intended for enamels, glazes, or varnishes. Cross-referencing with official tariff databases like the USITC HTS or EU TARIC is crucial to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 320740?
A shipment of 1,000 kilograms of lead-free glass frit, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 3207.40.0000.
Which trade agreements reduce duties for HS 320740?
Several free trade agreements may reduce the applicable duty rate for HS 320740, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or duty-free rates for eligible goods from developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and agreement, is typically required by customs authorities.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 320740 (Glass frit and other glass, in the form of powder, granules or flakes)?
The Most Favored Nation (MFN) duty rate for HS code 320740 is 3.70% ad valorem. However, preferential duty rates are available for imports from countries with trade agreements with the United States. For example, under the US-Australia Free Trade Agreement, the rate is Free. Importers should always verify the specific preferential rate applicable to their country of origin. Source: USITC Harmonized Tariff Schedule.
How is the duty for HS code 320740 calculated? Can you provide an example?
The duty for HS code 320740 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if a shipment of glass frit is valued at $10,000 USD and the MFN duty rate is 3.70%, the calculated duty would be $10,000 * 0.0370 = $370.00 USD. It is crucial to use the correct customs value, which generally includes the cost of the goods, insurance, and freight to the port of entry.
What are the key classification criteria for goods under HS code 320740?
HS code 320740 covers 'Glass frit and other glass, in the form of powder, granules or flakes'. The primary classification criteria are the physical form of the glass (powder, granules, or flakes) and its intended use. Glass frit, specifically, refers to crushed glass that is used as a raw material in the production of enamels, glazes, and other glass-based coatings. The material must be essentially glass, not a composite material with significant non-glass components, to be classified here. Source: WCO Explanatory Notes to the Harmonized System.
What documentation is typically required for importing goods classified under HS code 320740?
Standard documentation for importing goods under HS code 320740 includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the origin and specific end-use, additional documentation may be required, such as a Certificate of Origin to claim preferential duty rates. Importers should consult with their customs broker or review the specific requirements for their country of import, such as the EU TARIC database or UK Trade Tariff, to ensure full compliance.
Which common trade agreements offer preferential duty rates for HS code 320740?
Several trade agreements can provide preferential duty rates for HS code 320740. For imports into the United States, agreements like the US-Australia Free Trade Agreement (FTA) offer a 0.00% duty rate. Other agreements may also provide reduced or free entry depending on the specific country of origin and the terms of the agreement. For imports into the European Union, the EU TARIC database would list applicable preferences under agreements with countries like Canada (CETA) or Mexico. Similarly, the UK Trade Tariff details preferences under agreements the UK has established post-Brexit. Importers must verify the origin of their goods and consult the relevant trade agreement schedules.