HS 960340 Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603 30); paint pads and rollers
Quick Answer: Paint, distemper, varnish, or similar brushes, as well as paint pads and rollers, imported under HS 960340 enter the UK at 2.00%, the EU at 3.70%, and the US at rates ranging from Free to 50% depending on the country of origin. This classification covers a broad range of application tools for coatings. Importers should be aware of the varying MFN (Most Favored Nation) rates in the US, which can significantly impact landed costs. For detailed tariff information across multiple jurisdictions, consulting resources like CustomTariffs is advisable for accurate compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9603401000 | 2.00 % | — | — |
| 9603409000 | 2.00 % | — | — |
| 9603400000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9603400000 | 3.70 % | — | — |
| 9603401000 | 3.70 % | — | — |
| 9603409000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 960340 | — | — | — |
| 96034040 | 4% | Free (17 programs) | — |
| 9603404040 | — | — | ["No."] |
| 9603402000 | 7.5% | Free (17 programs) | ["No."] |
| 9603404020 | — | — | ["No."] |
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 9603.40?
Imports of Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603 30); paint pads and rollers 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?
How to Classify This HS Code?
What products does HS 960340 cover?
This subheading covers paint, distemper, varnish, or similar brushes, excluding those classified under subheading 9603.30, as well as paint pads and rollers. 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's TARIC database, this category encompasses tools specifically designed for applying coatings. This includes brushes with bristles made of natural or synthetic materials, and rollers typically constructed with a cylindrical absorbent material mounted on a handle.
What falls outside HS 960340?
The following products are excluded from HS 960340: brushes for cleaning, dusting, or similar purposes (HS 9603.29), cosmetic brushes (HS 9603.30), and industrial brushes not primarily for paint application. For instance, toothbrushes (HS 9603.21), hairbrushes (HS 9603.29), and brushes for cleaning machinery (often classified under specific machinery headings or HS 9603.90) are not included. The key distinction is the intended use for applying paint, distemper, varnish, or similar substances.
What are common classification mistakes for HS 960340?
A common error is misclassifying brushes intended for cleaning or cosmetic application under this subheading, failing to adhere to the General Rules for the Interpretation of the Harmonized System (GRI). For example, a makeup brush, despite being a brush, is specifically excluded and would fall under HS 9603.30. Similarly, industrial cleaning brushes for machinery may be mistakenly entered here. Importers must carefully consider the primary function and material of the brush or roller to ensure accurate classification.
How should importers classify products under HS 960340?
The correct procedure for classifying products under HS 960340 involves a detailed examination of the product's design, intended use, and materials. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for Heading 9603. They must determine if the item is a brush for applying paint, distemper, or varnish, or a paint pad/roller, and confirm it is not otherwise excluded by specific subheadings or notes within Chapter 96.
How is the duty calculated for products under HS 960340?
A set of 10 synthetic paint brushes, each with a declared customs value of $5.00 USD (total $50.00 USD), would attract a US duty of $5.00 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the total declared value ($50.00 USD × 10% = $5.00 USD). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 9603.40.0000.
Which trade agreements reduce duties for HS 960340?
Several free trade agreements may reduce the applicable duty rate for HS 960340, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) program may offer reduced or Free duty rates for eligible goods from designated developing countries. To claim preference under USMCA, a valid origin declaration is required. For GSP, a Form A certificate of origin is typically mandated.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 960340 (Paint, distemper, varnish or similar brushes; paint pads and rollers)?
The import duty rates for HS code 960340 vary by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is 3.70% ad valorem. However, preferential rates may apply under Free Trade Agreements. For instance, under the US-Australia Free Trade Agreement, the rate is Free. Always consult the specific tariff schedule of the importing country for the definitive rate.
How is the import duty for HS code 960340 calculated, and can you provide an example?
The duty is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of paint rollers valued at $10,000 is imported into the US under the MFN rate of 3.70%, the import duty would be $10,000 \times 0.0370 = $370.00. Some products within this code might also have specific duties (per unit), but for 960340, ad valorem is most common. Always verify the basis of duty calculation in the destination country's tariff.
What documentation is typically required for importing goods classified under HS code 960340?
Standard import documentation for HS code 960340 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates. Importers should also ensure that the products comply with any safety or labeling regulations of the destination market.
Are there specific trade agreements that offer reduced or duty-free entry for HS code 960340?
Yes, numerous trade agreements can affect duty rates for HS code 960340. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may qualify for duty-free entry. Similarly, agreements like the EU's Generalized Scheme of Preferences (GSP) or bilateral FTAs with countries like South Korea or Singapore can provide preferential rates or duty-free access. It is crucial to determine the origin of the goods and consult the relevant trade agreement provisions.
What are the key criteria for classifying items under HS code 960340, distinguishing them from other brush or roller classifications?
HS code 960340 covers brushes specifically designed for applying paint, distemper, varnish, or similar substances, as well as paint pads and rollers. The key classification criterion is the intended use. Brushes for other purposes (e.g., cleaning brushes, toothbrushes, makeup brushes) fall under different HS codes. Paint pads and rollers are explicitly included. Brushes of subheading 9603.30, which are specifically for porcelain or glass, are excluded. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.