HS 321490 Other
Quick Answer: Products imported under HS 321490 enter the UK at 4.00% ad valorem, the EU at 5.00% ad valorem, and the US with rates ranging from Free to 60% ad valorem. This residual classification applies to "other" putties, lutes, and similar non-refractory preparations, excluding those specifically listed in preceding headings of Chapter 32. Importers and customs brokers must carefully review the specific product composition and intended use to ensure accurate classification, as this "other" category can encompass a wide array of materials. According to CustomTariffs data, the significant duty rate variations across major markets necessitate thorough due diligence to avoid compliance issues and optimize landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3214900000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3214900000 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3214901000 | Free | — | ["kg"] |
| 321490 | — | — | — |
| 3214905000 | 3.25% | Free (17 programs) | ["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 3214.90?
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 321490 cover?
This subheading covers "Other" putties and cements, not specifically enumerated under HS 321410 (glaziers' putty) or HS 321490. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses a wide array of non-specified sealing, filling, and adhesive compounds. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database clarify that this includes products like plastering compounds, joint compounds, and certain types of sealants not falling into more specific headings, provided they are primarily composed of mineral substances or organic binders.
What falls outside HS 321490?
The following products are excluded from HS 321490: glaziers' putty (HS 321410), which is specifically defined as a pliable putty for glazing windows. Also excluded are cements of a hydraulic nature (Chapter 25), adhesives and other glues put up for retail sale as glue or adhesive, put up in packings for retail sale as glue or adhesive, not exceeding a net weight of 3 kg (HS 3506), and certain specialized industrial sealants or coatings with distinct functional properties that place them in other chapters, such as those primarily for automotive repair or construction.
What are common classification mistakes for HS 321490?
A common error is misclassifying products based solely on their end-use rather than their composition and specific properties, contrary to General Rule of Interpretation (GRI) 1. For example, a product that functions as a sealant but is primarily a specialized adhesive compound might be incorrectly placed here instead of HS 3506. Another mistake involves failing to identify if a product is a more specific type of putty or cement that has its own distinct HS code, such as certain types of dental cements or specialized industrial grouts.
How should importers classify products under HS 321490?
The correct procedure for classifying products under HS 321490 involves a detailed examination of the product's composition, physical state, and intended use, referencing the Explanatory Notes to the Harmonized System. Importers and customs brokers must first determine if the product fits the definition of "other putties and cements" and is not specifically provided for elsewhere. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing product data sheets are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 321490?
A shipment of 100 kilograms of "other" joint compound, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $500 USD = $25.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 321490.0000.
Which trade agreements reduce duties for HS 321490?
Several free trade agreements may reduce the applicable duty rate for HS 321490, 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. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) program may also receive preferential duty rates, often Free. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 321490 (Other sealing, etc. preparations)?
Import duty rates for HS code 321490, which covers "Other" preparations for sealing, glazing, etc., not elsewhere specified, vary significantly by country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the U.S. Most Favored Nation (MFN) rate is 3.7% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) may apply. The EU TARIC system and the UK Trade Tariff also list specific rates that can differ. Always consult the relevant national tariff schedule for the most accurate and up-to-date duty rate applicable to your import.
How is the import duty for HS code 321490 calculated? Provide an example.
The import duty for HS code 321490 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of "other" sealing preparations valued at $10,000 USD is imported into the U.S. and subject to the MFN duty rate of 3.7%, the calculated duty would be: $10,000 (Value) × 0.037 (Duty Rate) = $370.00. Some countries may also apply specific duties based on quantity, or a combination of ad valorem and specific duties. Always verify the duty calculation method with the importing country's customs authority.
What are the classification criteria for products falling under HS code 321490?
HS code 321490 is a residual category for "Other" preparations used for sealing, glazing, or similar purposes, not specifically covered by other headings within Chapter 32 of the Harmonized System. This includes products like putties, mastics, glazing compounds, and caulking compounds that do not fit into more specific descriptions (e.g., artificial resins, cements, or specific types of sealants). Classification relies on the product's intended use, composition, and physical form. If a product has characteristics of a specific sealant or putty but isn't explicitly listed elsewhere, it may fall under this code. Importers should consult Explanatory Notes from the World Customs Organization (WCO) and national tariff rulings for precise guidance.
What documentation is typically required for importing goods classified under HS code 321490?
Standard import documentation for HS code 321490 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 "other" preparation, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, safety data sheets (SDS) if the product contains hazardous components, or specific import permits. It is crucial for importers and customs brokers to verify the exact documentation requirements with the customs authority of the destination country to ensure smooth clearance.
How do trade agreements, such as USMCA or EU FTAs, affect the duty rates for HS code 321490?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 321490 if the products meet the rules of origin stipulated in the agreement. For example, if a product classified as "other" sealing preparation originates from a country that is a party to the United States-Mexico-Canada Agreement (USMCA) and meets the specific rules of origin, it may be eligible for a preferential duty rate, potentially even duty-free entry. Similarly, Free Trade Agreements (FTAs) between the European Union and third countries can offer reduced tariffs. Importers must obtain a valid Certificate of Origin from the exporter to claim these preferential rates and ensure compliance with the agreement's requirements.