HS 320910 Based on acrylic or vinyl polymers
Quick Answer: Paints and varnishes based on acrylic or vinyl polymers imported under HS 320910 enter the UK at 6.00%, the EU at 6.50%, and the US at 5.1% MFN, with numerous preferential rates including free entry from certain Free Trade Agreement partners. This classification specifically covers water-based paints and varnishes where the binder is derived from acrylic or vinyl polymers. Importers should be aware of the significant duty rate variations and the availability of preferential treatment in the US market, which can be verified through detailed tariff databases like CustomTariffs. Understanding these nuances is crucial for accurate customs declarations and cost optimization.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3209100000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3209100000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3209100000 | 5.1% | 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 3209.10?
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 320910 cover?
This subheading covers paints and varnishes based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium. 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 database, this category includes water-based paints and varnishes where the binder is primarily an acrylic or vinyl polymer. These products are typically used for decorative or protective coatings on various surfaces.
What falls outside HS 320910?
The following products are excluded from HS 320910: paints and varnishes based on acrylic or vinyl polymers dispersed or dissolved in a non-aqueous medium, which are classified under HS 320990. Also excluded are lacquers, enamels, and other finishing products not primarily based on acrylic or vinyl polymers, as well as putties and fillers (HS 3214) and printing inks (HS 3215). Products containing significant amounts of other polymers or binders may also fall under different headings.
What are common classification mistakes for HS 320910?
A common error is misinterpreting the solvent medium. If the acrylic or vinyl polymer is dispersed or dissolved in a non-aqueous solvent (like organic solvents), the product would not fall under HS 320910 but rather under HS 320990, as per General Rule of Interpretation (GRI) 3(b) which prioritizes the essential character of the good. Another mistake is classifying products with significant inorganic pigments or fillers as paints when they might be considered putties or fillers under HS 3214.
How should importers classify products under HS 320910?
The correct procedure for classifying products under HS 320910 involves a detailed examination of the product's composition and intended use. Importers and customs brokers must verify that the primary binder is an acrylic or vinyl polymer and that the dispersion or dissolution medium is aqueous. Reviewing the product's Safety Data Sheet (SDS) and technical specifications is crucial. Cross-referencing these details with the official Explanatory Notes of the WCO and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC, ensures accurate classification.
How is the duty calculated for products under HS 320910?
A 20-liter container of "AquaShield Interior Acrylic Paint," declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value: 10% of $150 USD = $15.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 320910.1000.
Which trade agreements reduce duties for HS 320910?
Several free trade agreements may reduce the applicable duty rate for HS 320910, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. To claim these preferences, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin (Form CPTPP) is typically required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 320910, which covers paints and varnishes based on acrylic or vinyl polymers?
The Most Favored Nation (MFN) duty rate for HS code 320910 is typically 6.00% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing nation. For example, under certain agreements, rates can be as low as Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for the definitive rate applicable to your origin country. The UK Trade Tariff also provides detailed rates for goods imported into the UK.
What specific criteria determine if a paint or varnish falls under HS code 320910, 'Based on acrylic or vinyl polymers'?
To be classified under HS code 320910, the paint or varnish must have acrylic or vinyl polymers as its principal binding agent. This means that these polymers form the essential film-forming component of the coating. The classification is based on the chemical composition of the binder. If the primary binder is not an acrylic or vinyl polymer (e.g., alkyd, epoxy, or polyurethane), the product would be classified under a different HS code. Verification of the product's technical data sheet or composition analysis is recommended.
How is the import duty for HS code 320910 calculated, and can you provide an example?
The import duty for HS code 320910 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.00% and you import 100 liters of paint valued at $5 per liter, the total value is $500. The duty would be calculated as: 6.00% of $500 = $30. In some cases, duties might be a combination of ad valorem and specific duties (e.g., per liter or kilogram), depending on the specific tariff schedule. Always refer to the official tariff for the exact calculation method.
What documentation is typically required for importing goods classified under HS code 320910?
Standard import documentation for HS code 320910 includes a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, importers may need to provide a Certificate of Origin to claim preferential duty rates under trade agreements. Depending on the destination country's regulations, a Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) might also be required to ensure compliance with chemical safety standards. Some countries may also require specific import licenses or permits for paints and coatings.
Which common trade agreements offer preferential duty rates for HS code 320910, and how can an importer benefit?
Several trade agreements can provide preferential duty rates for HS code 320910. Examples include agreements like the USMCA (United States-Mexico-Canada Agreement), CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership), and various bilateral agreements the EU or UK has with third countries. To benefit, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess a valid Certificate of Origin issued by the exporter or producer. This documentation is essential for customs authorities to verify the origin and grant the reduced or free duty rate.