HS 321410 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings

Import duty rates for HS code 321410 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is typically 3.7% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) may apply. For instance, goods from Australia (AU), Canada (CA), or Mexico (MX) under the USMCA may enter duty-free. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. The EU TARIC system and the UK Trade Tariff also provide detailed rate information for those regions, which can differ from US rates.

The duty for HS code 321410 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 3.7% and you import 1,000 kilograms of glaziers' putty with a declared customs value of $5,000 USD, the duty calculation would be: $5,000 (value) × 0.037 (duty rate) = $185 USD. Some countries may also have specific excise duties or taxes applied in addition to the customs duty. Always verify the basis of valuation and any other applicable charges.

HS code 321410 covers a range of putties, cements, mastics, and painters' fillings. The primary classification criteria revolve around the product's composition and intended use. 'Glaziers' putty' is typically a soft, pliable mixture used for setting glass panes. 'Grafting putty' is used in horticulture. 'Resin cements' are adhesives based on resins. 'Caulking compounds' and 'mastics' are used to seal joints and gaps, often in construction or automotive applications. 'Painters' fillings' are used to fill cracks and imperfections before painting. Products that do not fit these descriptions or have specific uses covered by other HS codes (e.g., certain industrial adhesives) would be classified elsewhere. Consult the Explanatory Notes to the Harmonized System for detailed guidance.

Standard import documentation for HS code 321410 generally includes a commercial invoice detailing the product description, quantity, unit price, and total value; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the specific product, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates under a trade agreement, safety data sheets (SDS) if the product is considered hazardous, or specific import permits if the product is subject to regulatory control. Importers and customs brokers should always verify the specific requirements with the customs authorities of the destination country.

Many trade agreements can provide preferential duty rates for goods classified under HS code 321410. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) where qualifying goods may receive duty-free entry. The EU has numerous Economic Partnership Agreements (EPAs) and Association Agreements with countries worldwide, and the UK has its own set of trade deals post-Brexit. To verify eligibility, importers must ensure that the goods meet the rules of origin stipulated in the specific trade agreement. This typically involves obtaining a Certificate of Origin from the exporter, which confirms that the product qualifies as originating from the partner country. Importers should consult the text of the relevant trade agreement and the customs regulations of the importing country, often accessible through government trade websites or customs agency portals, to confirm specific requirements and eligible countries.