HS 988032 Classified in Chapter 32
Quick Answer: Products classified under HS code 988032, which falls within Chapter 32, are subject to varying duty rates depending on the importing jurisdiction. According to CustomTariffs data, this specific code is not directly associated with a primary duty rate in the UK or EU, indicating that the classification likely directs to a more granular sub-heading within Chapter 32 for specific duty determination. Chapter 32 generally covers "Dyes and pigments; paints and varnishes; inks." Importers and customs brokers must consult the detailed tariff schedules of the destination country, referencing the specific subheadings under Chapter 32, to ascertain the precise ad valorem or specific duty rates applicable to their goods. This requires careful examination of the product's exact composition and intended use to ensure accurate classification and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880320000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880320000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988032 cover?
This subheading covers products classified within Chapter 32 of the Harmonized Commodity Description and Coding System (HS). Chapter 32 pertains to "Dyes, pigments, paints, varnishes, inks, and related articles." This broad category encompasses a wide array of coloring agents, preparations for painting, and printing materials, as defined by the World Customs Organization (WCO) Explanatory Notes and further detailed in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database.
What falls outside HS 988032?
The following products are excluded from HS 988032, even if they contain coloring agents: finished articles such as printed textiles (Chapter 63), printed paper (Chapter 49), or certain plastic articles colored during manufacture (various chapters based on material). Products that are primarily medicinal or cosmetic, despite containing pigments, are classified under Chapters 30 or 33, respectively. For instance, a colored cosmetic foundation would not fall under Chapter 32.
What are common classification mistakes for HS 988032?
A common error is misinterpreting the primary function of a product. For example, classifying a colored adhesive tape under Chapter 32 when its primary function is adhesion (Chapter 39 or 59) is incorrect. Another mistake involves overlooking the specific preparations or formulations. A raw pigment powder is classified differently than a ready-to-use paint, even if the pigment is the same. Adherence to General Interpretative Rule 1 and 3 of the HS Nomenclature is crucial.
How should importers classify products under HS 988032?
The correct procedure for classifying products under HS 988032 involves a thorough review of the product's composition, intended use, and form. Importers and customs brokers must consult the official HS Explanatory Notes and the relevant national tariff schedule (e.g., USITC HTS, EU TARIC). They should also consider the General Rules for the Interpretation of the Harmonized System (GRI) to ensure the most specific and appropriate classification is determined, often requiring technical data sheets.
How is the duty calculated for products under HS 988032?
A shipment of 1,000 kilograms of titanium dioxide pigment (CAS No. 13463-67-7), declared at a customs value of $2,500 USD, would attract a US duty of $125.00 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) under subheading 3206.11.0000. The calculation is: 5.0% of $2,500 USD = $125.00 USD.
Which trade agreements reduce duties for HS 988032?
Several free trade agreements may reduce the applicable duty rate for HS 988032, 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 EU-UK Trade and Cooperation Agreement also offers preferential rates, often Free, for originating goods. To claim these preferences, a valid USMCA Certificate of Origin or an EUR.1 movement certificate, respectively, is typically required, depending on the specific product and origin country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 988032, and how do they vary by jurisdiction?
HS code 988032 is a statistical or special code, not a product-specific code, indicating that the classification falls within Chapter 32 of the Harmonized System. Chapter 32 covers 'Dyes, paints, inks, and certain related articles.' Duty rates for products classified under Chapter 32 vary significantly by country and the specific product. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate for many pigments and preparations can range from 0% to 6.5% ad valorem. In the EU, under TARIC, rates can also vary widely, with some items subject to 0% while others may have rates around 4.7% or higher, potentially with anti-dumping duties. The UK Trade Tariff also shows diverse rates for Chapter 32 goods. Importers must consult the specific tariff schedule of the importing country for the exact rate applicable to their product.
How is the duty for products classified under HS code 988032 calculated, and can you provide an example?
The duty calculation for products classified under Chapter 32 (indicated by 988032) depends on the specific HS code assigned to the product and the importing country's tariff. Duties are typically calculated on an ad valorem basis (a percentage of the declared value of the goods), or sometimes on a specific duty basis (a fixed amount per unit of quantity), or a combination of both. For example, if a specific pigment classified under a Chapter 32 sub-heading has an MFN duty rate of 5% ad valorem in the US, and an importer declares goods valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.05 (duty rate) = $500 (duty amount). If there were also a specific duty of $0.10 per kilogram and the shipment weighed 500 kg, the total duty would be $500 + (500 kg × $0.10/kg) = $550.
What documentation is typically required for importing goods classified under Chapter 32 (HS 988032)?
Importing goods classified under Chapter 32 generally requires standard international trade documentation. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Crucially, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Depending on the specific product within Chapter 32 (e.g., certain pigments, paints, or inks), additional documentation such as safety data sheets (SDS), certificates of analysis (CoA), or specific import licenses or permits might be necessary to comply with national regulations concerning chemical substances, environmental protection, or product safety. Importers should verify these requirements with their customs broker or the importing country's customs authority.
Which common trade agreements might offer preferential duty rates for products classified under Chapter 32 (HS 988032)?
Products classified under Chapter 32 can benefit from preferential duty rates under various free trade agreements (FTAs) and preferential trade arrangements. For example, goods originating from countries that are part of the European Union's Generalized Scheme of Preferences (GSP) or specific FTAs like the EU-Canada Comprehensive Economic and Trade Agreement (CETA) may receive reduced or zero duties. In North America, goods meeting the rules of origin under the United States-Mexico-Canada Agreement (USMCA) could qualify for preferential treatment. The US also has FTAs with countries such as Australia, South Korea, and various Central American nations. To claim these benefits, importers must ensure the goods meet the relevant rules of origin and possess a valid Certificate of Origin as stipulated by the specific trade agreement.
What are the key classification criteria for products falling under Chapter 32, which HS code 988032 references?
Chapter 32 of the Harmonized System covers 'Dyes, paints, varnishes, inks, and certain related articles.' The classification criteria are primarily based on the product's composition and intended use. Key considerations include:
- Chemical Composition: Whether the product is a pigment, dye, preparation, or a specific type of paint or ink.
- Form: Whether it is in powder, paste, liquid, or other forms.
- Base Material: The primary chemical constituents (e.g., organic or inorganic pigments, synthetic resins, mineral bases).
- Functionality: Its purpose, such as coloring, protecting surfaces, printing, or writing.
- Additives: The presence and type of binders, solvents, fillers, or other additives that determine its final properties and classification.
For instance, a colored powder primarily intended for coloring plastics would be classified differently than a liquid paint designed for automotive finishes. Importers must carefully examine the product's technical specifications and the Explanatory Notes to the Harmonized System for Chapter 32 to ensure accurate classification.