HS 320890 Other

HS code 320890 covers 'Other' paints and varnishes based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium. The Most Favored Nation (MFN) duty rate in the U.S. is 3.2% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For example, goods originating from Australia (AU) may enter duty-free under the Australia-United States Free Trade Agreement. Always verify the specific origin of the goods and consult the relevant FTA provisions for eligibility and required documentation, such as a Certificate of Origin.

The duty for HS code 320890 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For instance, if a shipment of qualifying paints under HS 320890 has a customs value of $10,000 and the applicable MFN duty rate is 3.2%, the import duty would be calculated as: $10,000 (Customs Value) × 0.032 (Duty Rate) = $320.00. If a specific duty (e.g., per liter or kilogram) is also applicable, the total duty would be the higher of the ad valorem or specific duty, or a combination, depending on the tariff schedule.

HS code 320890 is for 'Other' paints and varnishes in this heading, specifically those based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium, and not elsewhere specified within heading 3208. The primary classification criteria revolve around the binder (synthetic polymers or chemically modified natural polymers), the solvent (non-aqueous medium), and the intended use (as a paint or varnish). If the product contains significant amounts of other components (e.g., pigments, additives), it must still meet the primary definition of a paint or varnish based on synthetic or modified natural polymers in a non-aqueous solvent. If the product's primary function or composition deviates significantly, or if it's a preparation for a specific purpose not covered by this heading, a different HS code may apply. Always refer to the General Rules for the Interpretation of the Harmonized System (GRI) and the explanatory notes for heading 3208.

Standard import documentation for HS code 320890 includes a commercial invoice, packing list, and bill of lading or air waybill. For customs clearance, a detailed description of the product, including its chemical composition and intended use, is crucial. When claiming preferential duty rates under a trade agreement (e.g., USMCA, CAFTA-DR, or others listed with preferential rates like AU, CL, SG), a valid Certificate of Origin (COO) is usually mandatory. The COO must be issued by the exporter or producer in the beneficiary country and accurately declare the origin of the goods according to the rules of that specific trade agreement. Importers and customs brokers should consult the specific requirements of the relevant trade agreement and U.S. Customs and Border Protection (CBP) regulations for precise documentation needs.

Several trade agreements provide preferential duty rates for products under HS code 320890. For example, goods originating from Australia (AU) often benefit from a 0.00% duty rate under the Australia-United States Free Trade Agreement. Similarly, agreements with countries like Chile (CL), Singapore (SG), and South Korea (KR) may offer reduced or duty-free entry. The specific rate depends on the agreement and the country of origin. For instance, the U.S. tariff schedule indicates rates such as Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), implying duty-free access for goods from these listed countries/regions under applicable trade agreements. Importers must ensure their goods meet the rules of origin for the specific agreement to qualify for these preferential rates.