HS 320820 Based on acrylic or vinyl polymers
Quick Answer: Paints and varnishes based on acrylic or vinyl polymers imported under HS 320820 enter the UK at rates up to 6.00%, the EU at 6.50%, and the US at 3.6% (MFN) or free under various trade agreements, with a general rate of 25%. This classification specifically covers liquid coatings where the binder is an acrylic or vinyl polymer, used for decorative or protective purposes on various surfaces. Importers should note the significant duty rate variations across these major markets, impacting landed costs. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and applicable trade preferences.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3208200000 | — | — | — |
| 3208201010 | 0.00 % | — | — |
| 3208201050 | 0.00 % | — | — |
| 3208209000 | 6.00 % | — | — |
| 3208201000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3208200000 | 6.50 % | — | — |
| 3208201000 | 6.50 % | — | — |
| 3208201010 | 6.50 % | — | — |
| 3208201020 | 6.50 % | — | — |
| 3208201050 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3208200000 | 3.6% | 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 3208.20?
Imports of Based on acrylic or vinyl polymers 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 320820 cover?
This subheading covers paints and varnishes based on acrylic or vinyl polymers, dispersed or dissolved in a non-aqueous medium, and when the weight of the solvent exceeds 45% of the weight of the solution. This classification aligns with the World Customs Organization's Harmonized System (WCO HS) Explanatory Notes for heading 3208, which detail that these products are characterized by their acrylic or vinyl polymer binders. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes a wide array of coatings and finishes formulated with these specific polymer types.
What falls outside HS 320820?
The following products are excluded from HS 320820: paints and varnishes based on acrylic or vinyl polymers where the solvent content is 45% or less by weight of the solution, which are typically classified under HS 320890. Also excluded are water-based acrylic or vinyl polymer coatings, which fall under HS 3209. For instance, a water-based acrylic latex paint would not be classified here, nor would a solvent-based coating where the primary binder is not an acrylic or vinyl polymer, such as an epoxy resin coating.
What are common classification mistakes for HS 320820?
A common error is misinterpreting the solvent content threshold. General Interpretative Rule (GIR) 1 of the Harmonized System mandates classification based on the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify products under HS 320820 when the solvent weight is 45% or less, or when the polymer is not acrylic or vinyl. Conversely, products that meet the solvent criteria but are based on other polymer types, like polyurethanes, would be classified elsewhere, often under HS 320890.
How should importers classify products under HS 320820?
The correct procedure for classifying products under HS 320820 involves a detailed examination of the product's composition. Importers and customs brokers must verify the polymer type (acrylic or vinyl) and precisely calculate the weight percentage of the solvent in the formulation. Consulting the product's Safety Data Sheet (SDS) or technical data sheet is crucial for obtaining this information. Cross-referencing these details with the WCO HS Explanatory Notes and national tariff schedules, such as the USITC HTS or UK Trade Tariff, ensures accurate classification.
How is the duty calculated for products under HS 320820?
A 20-liter container of a solvent-based acrylic paint, weighing 25 kg and declared at a customs value of $150 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem, the duty would be calculated as 3.5% of $150 USD, resulting in a duty of $5.25 USD. This calculation is performed using the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for HS code 320820.1000.
Which trade agreements reduce duties for HS 320820?
Several free trade agreements may reduce the applicable duty rate for HS 320820, including the United States-Mexico-Canada Agreement (USMCA), which can result in "Free" duty for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Vietnam. Documentation required typically includes a self-certified origin statement for USMCA or a certificate of origin for CPTPP, depending on the specific jurisdiction and product.
```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 3208.20 (Paints and varnishes based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium)?
The Most Favored Nation (MFN) duty rate for HS code 3208.20 in the United States is 3.6% ad valorem. However, preferential duty rates are available for countries with trade agreements. For example, under the US-Australia Free Trade Agreement, the rate is Free. It is crucial to consult the latest USITC Harmonized Tariff Schedule for the most current and specific rates applicable to your country of origin.
How is the import duty for HS code 3208.20 calculated? Can you provide an example?
The duty for HS code 3208.20 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if a shipment of acrylic-based paint valued at $10,000 is imported into the US, and the MFN duty rate of 3.6% applies, the import duty would be $10,000 \times 0.036 = $360. Always ensure the declared value is accurate and includes all assessable costs as per customs regulations.
What specific criteria determine if a paint or varnish falls under HS code 3208.20?
HS code 3208.20 specifically covers paints, varnishes, and lacquers where the binder is based on acrylic or vinyl polymers, and these are dispersed or dissolved in an aqueous medium (i.e., water). This distinguishes them from similar products based on other polymers or solvents. Importers must verify the chemical composition and the solvent system of the product to ensure correct classification. Referencing the product's Safety Data Sheet (SDS) and technical specifications is recommended.
Which common trade agreements offer preferential duty rates for HS code 3208.20 into the United States?
Several trade agreements provide preferential duty rates for goods classified under HS code 3208.20 entering the United States. Examples include agreements with Australia (AU), Chile (CL), Singapore (SG), and South Korea (KR), often resulting in a Free (0.00%) duty rate. Importers should verify the specific terms and eligibility requirements of the relevant Free Trade Agreement (FTA) and ensure they possess the necessary proof of origin documentation.
What documentation is typically required for importing goods under HS code 3208.20?
Standard documentation for importing goods under HS code 3208.20 includes a commercial invoice, packing list, and bill of lading or air waybill. For preferential duty claims, a Certificate of Origin or a statement of origin compliant with the specific Free Trade Agreement is mandatory. Additionally, depending on the destination country and the nature of the product, specific safety and compliance certificates (e.g., related to VOC content or hazardous materials) may be required by customs or other regulatory agencies.