HS 321390 Other
Quick Answer: Paints and other artistic or similar preparations, not specified elsewhere under HS 3213, imported under HS 321390 enter the UK at 0.00%, the EU at 6.50% ad valorem, and the US at 3.4% ad valorem, with preferential rates available for certain trading partners. This residual classification applies to artistic paints, water colors, and similar preparations not covered by more specific subheadings within Chapter 32. Importers should verify specific preferential duty rates and any potential anti-dumping duties that may apply, as CustomTariffs aggregates this information.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3213900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3213900000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3213900000 | 3.4% | Free (17 programs) | ["pcs"] |
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 3213.90?
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, 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 321390 cover?
This subheading covers "other" paints, varnishes, and similar preparations, not specified under the preceding subheadings of Heading 3213. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes artist's colors in sets or in bulk, such as watercolors, gouache, tempera, and oil colors, when not specifically classified elsewhere. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses a broad range of artistic and decorative paints and pigments not falling into more specific classifications within Heading 3213.
What falls outside HS 321390?
The following products are excluded from HS 321390: paints and varnishes specifically enumerated in preceding subheadings of Heading 3213, such as those for artists' use in tubes or pots. Also excluded are industrial paints and varnishes classified under Heading 3208 or 3209, which are typically for coating surfaces and may contain plastics or chemically modified natural polymers. Furthermore, pigments, preparations, and articles based on titanium dioxide (3206), and inks (3215) are not classified under this subheading.
What are common classification mistakes for HS 321390?
A common error is misclassifying industrial paints or varnishes under HS 321390 when they should be classified under Heading 3208 or 3209, which are specifically for paints and varnishes based on synthetic polymers or chemically modified natural polymers. Another mistake involves classifying artists' colors in specific formats (e.g., tubes) under this general "other" subheading, when more precise classifications may exist within Heading 3213 itself, based on General Rule of Interpretation (GRI) 1 and 3.
How should importers classify products under HS 321390?
The correct procedure for classifying products under HS 321390 involves a thorough examination of the product's composition, intended use, and presentation. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes for Heading 3213 and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. If the product is a paint, varnish, or similar preparation for artistic or decorative purposes and does not fit into a more specific subheading within 3213, then 321390 is likely appropriate.
How is the duty calculated for products under HS 321390?
A set of 12 watercolor paints in pans, weighing 150 grams and declared at a customs value of $50.00 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7% ad valorem, applied to the declared customs value: 7% of $50.00 USD = $3.50. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 321390.
Which trade agreements reduce duties for HS 321390?
Several free trade agreements may reduce the applicable duty rate for HS 321390, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. Documentation required typically includes a Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 321390 (Other paints and varnishes)?
The Most Favored Nation (MFN) duty rate for HS code 321390 can vary significantly by country. For instance, the USITC Harmonized Tariff Schedule lists a rate of 3.4% ad valorem. In contrast, the UK Trade Tariff shows a rate of 4.7% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive MFN rate. The term 'ad valorem' means the duty is calculated as a percentage of the imported goods' value.
How do preferential trade agreements affect duties for HS code 321390?
Preferential trade agreements can substantially reduce or eliminate duties for HS code 321390. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may benefit from duty-free entry. Similarly, the EU's TARIC system indicates preferential rates, such as 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)', which applies to goods from countries with specific trade agreements with the EU. Importers must ensure they meet the rules of origin requirements for the relevant trade agreement to claim preferential treatment. This typically involves providing a proof of origin document.
What criteria determine if a product falls under HS code 321390?
HS code 321390 is a residual category for 'Other' paints, varnishes, glazes, and enamels, not specifically covered by preceding headings within Chapter 32 of the Harmonized System. This typically includes specialized paints, lacquers, or enamels that do not fit into categories like artist's colors (321310) or prepared pigments, preparations, and products based on titanium dioxide. Classification relies on the product's composition, intended use, and physical form. If a product is a liquid or paste form of paint or varnish and is not specifically classified elsewhere, it will likely fall under this code. Consulting the WCO's Explanatory Notes for Chapter 32 can provide further guidance on classification nuances.
Can you provide a concrete example of how import duty is calculated for HS code 321390?
Let's assume an importer brings 100 liters of a specialized industrial varnish into the United States, and the declared customs value of this shipment is $5,000 USD. The MFN duty rate for HS code 321390 in the US is 3.4% ad valorem. The duty calculation would be: Duty = Value × Duty Rate. In this case, Duty = $5,000 USD × 0.034 = $170 USD. Therefore, the import duty payable would be $170 USD. Some countries may also have specific duties based on quantity (e.g., per liter), but for this code, it's predominantly ad valorem.
What documentation is typically required for importing goods classified under HS code 321390?
Standard import documentation is generally required for goods classified under HS code 321390. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the nature of the paint or varnish, additional documents may be necessary. These could include a certificate of origin (especially if preferential duty rates are claimed), safety data sheets (SDS) for hazardous materials, and potentially specific import permits or licenses issued by relevant government agencies. Importers and customs brokers should verify the exact requirements with the customs authority of the destination country.