HS 320810 Based on polyesters
Quick Answer: Paints and varnishes based on polyesters imported under HS 320810 enter the UK at rates including 0.00% and 6.00%, the EU at 6.50%, and the US at 3.7% or 15.4¢/kg +46% for the MFN rate, with preferential rates available for certain trade agreements. This classification specifically covers liquid coatings where the binder is a polyester resin, commonly used for industrial and decorative applications. Importers should be aware of potential variations in specific polyester types and their impact on classification and duty rates across jurisdictions. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3208100000 | — | — | — |
| 3208109000 | 0.00 % | — | — |
| 3208101000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3208100000 | 6.50 % | — | — |
| 3208101000 | 6.50 % | — | — |
| 3208109000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3208100000 | 3.7% | Free (17 programs) | ["liters","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 3208.10?
Imports of Based on polyesters 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 320810 cover?
This subheading covers varnishes and lacquers based on polyesters, dispersed or dissolved in a non-aqueous medium, and when colored, containing no substances that would render them classifiable in Chapter 34. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category specifically includes paints and varnishes where the binder is a polyester resin, applied in liquid or paste form, and intended for use as coatings.
What falls outside HS 320810?
The following products are excluded from HS 320810: paints and lacquers based on other polymers, such as acrylics or epoxies, even if they share similar application characteristics. Also excluded are solutions or diluents for these polyesters, unless they are presented as part of the finished varnish or lacquer. Products containing pigments or opacifying agents that are classified under Chapter 34, such as certain enamels with specific mineral compositions, are also not included in this subheading.
What are common classification mistakes for HS 320810?
A common error is misidentifying the primary binding agent. Importers may mistakenly classify products containing a blend of polymers under HS 320810 if polyesters are present but not the predominant binder. General Interpretative Rule 3(b) of the Harmonized System, which addresses goods consisting of different materials or components, is crucial here. Furthermore, confusing these non-aqueous polyester-based coatings with water-based acrylic paints (often classified under HS 320820) is another frequent oversight.
How should importers classify products under HS 320810?
The correct procedure for classifying products under HS 320810 involves a thorough examination of the product's composition, specifically identifying the primary resin binder. Importers and customs brokers must consult the product's technical data sheet or manufacturer's declaration to confirm it is polyester-based and that the solvent is non-aqueous. Cross-referencing with the WCO HS Explanatory Notes and the specific tariff schedule of the importing country, such as the EU TARIC database or the USITC HTS, is essential for accurate classification.
How is the duty calculated for products under HS 320810?
A 20-liter container of a polyester-based automotive refinish paint, declared at a customs value of $300 USD, would attract a US duty of $15.00. This is calculated using the MFN duty rate of 5.0% ad valorem, applied to the declared value ($300 USD × 0.05 = $15.00). This calculation is performed according to the rates published in the USITC Harmonized Tariff Schedule for subheading 3208.10.0000.
Which trade agreements reduce duties for HS 320810?
Several free trade agreements may reduce the applicable duty rate for HS 320810, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying goods originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, preferential rates may be available for goods originating from countries benefiting from the Generalized System of Preferences (GSP), often requiring a GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 320810 (Paints and varnishes based on polyesters)?
Import duty rates for HS code 320810 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 3.7%. However, preferential rates under various trade agreements can be lower, including Free. The EU TARIC system and the UK Trade Tariff also list specific rates, often around 6.00% or 6.50% ad valorem for standard imports, with potential for reduced rates under specific trade pacts. Always consult the specific tariff schedule of the importing country for the definitive rate.
How is the duty calculated for HS code 320810 if it has a specific duty component like '15.4¢/kg +46%'?
When a duty rate includes both a specific component (e.g., per kilogram) and an ad valorem component (percentage of value), the total duty is the sum of both. For instance, if a shipment of 100 kg of paint valued at $500 is subject to a rate of 15.4¢/kg + 46% ad valorem: Specific Duty = 100 kg * $0.154/kg = $15.40. Ad Valorem Duty = 46% of $500 = 0.46 * $500 = $230.00. Total Duty = $15.40 + $230.00 = $245.40. This calculation method ensures that both the quantity and the value of the imported goods are considered.
What are the key classification criteria to ensure a product is correctly classified under HS code 320810?
To be classified under HS code 320810, the product must be a paint or varnish (as defined by Chapter 32 notes) where the binder or resin is based on polyesters. This means that polyesters are the primary film-forming component in the formulation. Exclusions typically include products based on other resins (e.g., acrylic, epoxy) or those not intended for use as paints or varnishes. Verification of the product's technical data sheet and composition is crucial for accurate classification.
Which common trade agreements might offer preferential duty rates for HS code 320810 into the United States?
The United States has numerous Free Trade Agreements (FTAs) that can provide preferential duty rates, often resulting in duty-free entry (0% ad valorem) for goods meeting the rules of origin. Common agreements that may affect HS code 320810 include those with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). Importers must obtain a Certificate of Origin from the exporter to claim these preferential rates.
What documentation is typically required for importing goods classified under HS code 320810?
Standard import documentation for HS code 320810 generally includes a commercial invoice detailing the product, quantity, value, and origin; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific trade agreement being invoked, a Certificate of Origin may be required to claim preferential duty rates. Some countries may also require safety data sheets (SDS) or specific product declarations to ensure compliance with chemical regulations. Always verify the specific requirements with the customs authority of the importing nation.