HS 320990 Other
Quick Answer: Paints and varnishes imported under HS 320990 enter the UK at 6.00%, the EU at 6.50%, and the US at 5.9% ad valorem, with preferential rates and a specific duty component also applicable in the US. This classification covers "other" water-based paints and varnishes not specifically enumerated elsewhere in Chapter 32, typically those in aqueous dispersion. Importers should be aware of the varying duty structures across major markets, particularly the US's complex combination of ad valorem and per-kilogram duties. According to CustomTariffs data, careful product description and classification are crucial to ensure accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3209900000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3209900000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3209900000 | 5.9% | 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 3209.90?
Imports of Other 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, 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 320990 cover?
This subheading covers paints and varnishes, based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium, not specified elsewhere within heading 3209. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes water-based paints, enamels, and lacquers where the binder is primarily acrylic or vinyl polymers, intended for application to surfaces. These products are characterized by their water solubility or dispersibility, making them distinct from solvent-based alternatives.
What falls outside HS 320990?
The following products are excluded from HS 320990: paints and varnishes based on acrylic or vinyl polymers that are dispersed or dissolved in a non-aqueous medium, which are classified under HS 320910. Additionally, products that are not primarily paints or varnishes, such as adhesives or sealants, even if they contain acrylic or vinyl polymers, will be classified elsewhere. For instance, water-based adhesives would typically fall under HS Chapter 35, and specialized sealants might be classified under HS Chapter 39.
What are common classification mistakes for HS 320990?
A common error is misinterpreting the "aqueous medium" requirement. Importers may incorrectly classify solvent-based acrylic or vinyl polymer paints under this subheading. According to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System, the primary nature and composition of the product are paramount. For example, a water-based primer with a high concentration of acrylic polymer is correctly classified here, whereas a solvent-based acrylic lacquer would be classified under HS 320910.
How should importers classify products under HS 320990?
The correct procedure for classifying products under HS 320990 involves a thorough review of the product's composition and intended use. Importers and customs brokers must verify that the paint or varnish is based on acrylic or vinyl polymers and that the dispersing or dissolving medium is predominantly water. Consulting the product's Safety Data Sheet (SDS) and technical specifications is crucial to confirm the polymer type and the nature of the solvent system. Cross-referencing with the official tariff schedule of the importing country is the final step.
How is the duty calculated for products under HS 320990?
A 20-liter container of "AquaShield" interior latex paint, a water-based acrylic polymer paint, declared at a customs value of $150 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($150 USD × 0.05 = $7.50). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3209.90.1000.
Which trade agreements reduce duties for HS 320990?
Several free trade agreements may reduce the applicable duty rate for HS 320990, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying 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 like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the jurisdiction and the specific agreement's provisions.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 320990, and how do preferential rates apply?
HS code 320990 covers 'Other' water-based paints and varnishes. The Most Favored Nation (MFN) duty rate can vary significantly by country. For example, the U.S. rate is 6.5% ad valorem. However, preferential rates under trade agreements can offer duty-free or reduced rates. For instance, under the U.S. Generalized System of Preferences (GSP), certain developing countries may receive duty-free entry. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for any applicable trade agreements. The EU TARIC database and the UK Trade Tariff provide detailed breakdowns for those regions.
How is the duty calculated for HS code 320990 when it involves a combination of ad valorem and specific duties?
Some countries apply a combination duty, which includes both an ad valorem (percentage of value) and a specific duty (per unit of weight or volume). For example, if a product under HS 320990 has a U.S. duty rate of 15.4¢/kg + 46% ad valorem, and you import 100 kg of this product valued at $500, the duty calculation would be: (15.4¢/kg * 100 kg) + (46% * $500). This translates to ($0.154/kg * 100 kg) + (0.46 * $500) = $15.40 + $230.00 = $245.40. Always confirm the exact duty calculation method with the importing country's customs authority.
What are the key classification criteria for goods falling under HS code 320990?
HS code 320990 is a residual category for water-based paints and varnishes not specifically covered elsewhere in heading 3209. The primary criterion is that the product must be a preparation based on synthetic polymers or acrylic polymers dispersed or dissolved in an aqueous medium. If the product is not specifically enumerated under other subheadings of 3209 (e.g., for application on wood, metal, concrete), it will likely fall under 320990. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing between different types of paints and varnishes.
What documentation is typically required for importing goods classified under HS code 320990?
Standard import documentation for HS code 320990 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the paint or varnish, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates, safety data sheets (SDS) for chemical products, and potentially import permits or licenses if the product is subject to specific regulations (e.g., environmental or health standards). Always consult the customs regulations of the destination country.
Which major trade agreements commonly offer preferential duty rates for HS code 320990, and how can importers verify eligibility?
Several trade agreements can impact duty rates for HS code 320990. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership), and various bilateral agreements the EU has with third countries often provide preferential treatment. Importers must obtain a valid Certificate of Origin (COO) from the exporter, which certifies that the goods meet the rules of origin stipulated in the relevant trade agreement. This COO must be presented to customs authorities at the time of import. Verification of eligibility involves reviewing the specific rules of origin for the product and the trade agreement in question, often accessible through the customs websites of the importing country (e.g., USITC for the US, EU TARIC for the EU).