Acrylic Latex Paint
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3208200000 | 38.6% | CN | US | 官方文档 |
| 3208900000 | 38.2% | CN | US | 官方文档 |
| 3906905000 | 39.2% | CN | US | 官方文档 |
| 3906902000 | 41.3% | CN | US | 官方文档 |
| 3209100000 | 40.1% | CN | US | 官方文档 |
| 3209900000 | 40.9% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Acrylic Latex Paint (Water-Based Acrylic Paint)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Chemical Imports
📌 I. Product Definition & Classification: What Exactly is "Acrylic Latex Paint"?
In international trade, Acrylic Latex Paint is a coating based on acrylic polymers dispersed in water. It is distinct from solvent-based acrylic paints and pure acrylic resin solids. The classification depends heavily on the medium (water vs. non-aqueous) and the chemical base (acrylic vs. other synthetic polymers).
Key Distinctions: * Latex/Aqueous Medium: The polymer is dispersed in water. This falls under Chapter 32, Heading 32.09. * Non-Aqueous/Solvent-Based: The polymer is dissolved in organic solvents. This falls under Chapter 32, Heading 32.08. * Primary Forms (Resins only): If it is not a paint but raw acrylic resin beads or powders, it falls under Chapter 39.
⚠️ Critical Classification Point:
- If the paint is water-based (latex) and based on acrylic polymers → 3209.10.00.00
- If the paint is water-based but based on other synthetic polymers (not acrylic) → 3209.90.00.00
- If it is solvent-based and based on acrylic → 3208.20.00.00
- If it is raw acrylic resin (not yet a paint) → 3906.90.20.00 or 3906.90.50.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
3209.10.00.00 |
Paints/varnishes based on synthetic polymers, dispersed in aqueous medium: Based on acrylic or vinyl polymers | Acrylic Latex Paint (Water-based, Acrylic base) | 0.0% |
3209.90.00.00 |
Paints/varnishes based on synthetic polymers, dispersed in aqueous medium: Other | Water-based paints based on non-acrylic synthetic polymers (e.g., styrene-butadiene) | 30.9% |
3208.20.00.00 |
Paints/varnishes based on synthetic polymers, dispersed in non-aqueous medium: Based on acrylic or vinyl polymers | Solvent-based Acrylic Paint | 0.0% |
3208.90.00.00 |
Paints/varnishes based on synthetic polymers, dispersed in non-aqueous medium: Other | Solvent-based paints based on non-acrylic polymers | 0.0% |
3906.90.20.00 |
Acrylic polymers in primary forms: Plastics | Raw Acrylic Resin (Solid form, not mixed with solvents/pigments) | 0.0% |
3906.90.50.00 |
Acrylic polymers in primary forms: Other | Other Raw Acrylic Polymers (e.g., specific industrial grades) | 29.2% |
🔍 Key Reminder:
- Acrylic Latex Paint specifically refers to water-based acrylic coatings. The correct HS Code is 3209.10.00.00.
- Do NOT confuse it with "Acrylic Resin" (Chapter 39) or "Solvent-based Acrylic Paint" (3208).
- If your product is water-based but NOT acrylic-based (e.g., vinyl-acrylic blend where vinyl dominates, or other synthetics), it might fall under 3209.90.00.00 with a 30.9% tax rate. Check the Safety Data Sheet (SDS)!
💰 III. 2026 Latest Tariff Rate Detailed Analysis (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3209.10.00.00 —— Acrylic Latex Paint (Water-Based, Acrylic Base)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Additional Duty | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (Subject to standard $800 de minimis rules, but note that chemical products may face additional FDA/EPA scrutiny) |
| Legal Basis Path | HTSUS:3209.10.00.00 → Note: No additional Section 301 or IEEPA duties applied to this specific subheading for Chinese origin |
📌 Explanation:
- Zero Duty Advantage: Unlike many industrial chemicals or raw materials, Acrylic Latex Paint (HS 3209.10.00.00) currently enjoys a 0% total tariff rate for Chinese origin imports into the US.
- This is a highly favorable classification compared to other paints (30.9%) or raw acrylics (29.2%).
- Crucial: Ensure the product is correctly declared as "Based on acrylic polymers" to qualify for this 0% rate. Misclassification as "Other" (3209.90.00.00) would incur a 30.9% tax!
🎯 2. 3209.90.00.00 —— Other Water-Based Synthetic Paints
| Item | Content |
|---|---|
| Base Tariff | 5.9% |
| Section 301 Additional Duty | 25.0% |
| IEEPA Additional Duty | 0.0% (Note: Text shows 0% base + 25% add'l = 30.9%, but some interpretations may vary; based on provided data: Total 30.9%) |
| Total Tariff Rate | 30.9% |
| Tax Calculation | CIF Value × 30.9% |
| De Minimis Eligibility | ❌ No (High tariff items often exempt from de minimis) |
| Legal Basis Path | HTSUS:3209.90.00.00 → Section 301: 25% |
📌 Warning:
- If your "Latex Paint" is not primarily acrylic-based, you may be classified here.
- 30.9% tax is significant. Always verify the polymer composition in your SDS (Safety Data Sheet).
🎯 3. 3906.90.50.00 —— Raw Acrylic Polymers (Non-Plastic)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Additional Duty | 25.0% |
| Total Tariff Rate | 29.2% |
| Tax Calculation | CIF Value × 29.2% |
📌 Note:
- This applies to raw acrylic resin beads/powders, not finished paint.
- Do not use this code for finished paint products.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Safety Data Sheet (SDS) | ✔️ | CRITICAL: Must clearly state the polymer type (e.g., "100% Acrylic Emulsion") to support HS 3209.10.00.00 |
| ✅ Product Label/Packaging | ✔️ | Must show "Acrylic Latex Paint", "Water-Based", and volume/net weight |
| ✅ Commercial Invoice | ✔️ | Describe as "Acrylic Latex Paint for Interior/Exterior Use" |
| ✅ Statement of Composition | ✔️ | Detail the percentage of acrylic solids, water, and additives |
| ✅ EPA Registration Number | ✔️ | For paints sold in the US, EPA TSCA compliance is mandatory |
| ✅ FDA Approval (if applicable) | ✔️ | If paint is for food-contact surfaces or toys |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Water-Based Acrylic is 0%, Other Water-Based is 30.9%! Resin is Raw, Paint is Ready!"
| Scenario | Correct HS Code | Wrong Approach | Consequence |
|---|---|---|---|
| Water-based, Acrylic base | 3209.10.00.00 |
Misdeclare as "Other Paint" | Pay 30.9% instead of 0% |
| Water-based, Non-Acrylic base | 3209.90.00.00 |
Misdeclare as "Acrylic" | Risk penalty + 30.9% tax |
| Solvent-based, Acrylic | 3208.20.00.00 |
Declare as "Latex" | Classification error → Delay/Rejection |
| Raw Acrylic Resin | 3906.90.50.00 |
Declare as "Paint" | Wrong duty rate (29.2%) |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Blended Polymers (e.g., Acrylic-Styrene) | Check which polymer provides the essential character. If acrylic dominates, use 3209.10.00.00. If styrene dominates, it may fall under 3209.90.00.00 (30.9%). |
| Sample vs. Commercial | Samples must still be declared accurately. If >$800, full duty applies (but still 0% if correctly classified). |
| EPA Compliance | US CBP may hold shipments if EPA TSCA submission is missing. Ensure your supplier has provided EPA exemption or registration number. |
| VOC Content | High-VOC paints may face additional state-level restrictions (e.g., California SCAQMD), but this does not affect federal HS Code classification directly. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3209.10.00.00 |
0.0% | EPA TSCA + RoHS (if applicable) | Best Market: Zero duty for Acrylic Latex Paint |
| 🇨🇳 China | 3209.10.00.00 |
0% | GB Standards | No additional duties |
| 🇪🇺 EU | 3209.10.90 |
~6.5% | REACH + CLP | High regulatory barrier |
| 🇦🇺 Australia | 3209.10.00 |
5% | AICIS | Moderate duty |
| 🇯🇵 Japan | 3209.10.00 |
0% | FSCC | Free trade agreement benefits possible |
📌 Conclusion:
- The US is the most tariff-friendly market for Acrylic Latex Paint (0%).
- However, non-acrylic water-based paints face 30.9%, so accurate chemical classification is vital.
- EU and Australia impose standard duties (~5-7%) but have strict chemical compliance (REACH/AICIS).
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring Acrylic Latex Paint as "Chemical Resin" (HS 3906)
👉 Consequence: Incorrect HS Code. If declared as 3906.90.50.00, you pay 29.2% duty. If declared as 3906.90.20.00, you pay 0%, but CBP may reject it as "not primary form".
👉 Fix: Always use 3209 for finished paints.
❌ Mistake 2: Ignoring the "Aqueous Medium" distinction
👉 Consequence: If you declare solvent-based acrylic paint as "Latex", CBP will reject the declaration.
👉 Fix: Check solvent content. Water-based = 3209. Solvent-based = 3208.
❌ Mistake 3: Assuming All Paints are 0%
👉 Consequence: Declaring non-acrylic water-based paint as "Acrylic" leads to 30.9% tax and potential penalties.
👉 Fix: Verify polymer composition in SDS.
❌ Mistake 4: Forgetting EPA TSCA requirements
👉 Consequence: Shipment held at US border for 30+ days while EPA compliance is verified.
👉 Fix: Obtain EPA exemption letter or registration from manufacturer before shipping.
✅ Correct Practice:
"Acrylic Latex Interior Paint, Water-Based, 1 Gallon, EPA Registered, 100% Acrylic Emulsion, HS 3209.10.00.00"
🎯 VII. Conclusion: Precision Classification, Maximum Savings!
🎯 Remember the Mnemonic:
🔹 "Latex + Acrylic = 0% (US)"
🔹 "Latex + Other = 30.9% (US)"
🔹 "Raw Resin = 29.2% (US)"
🔹 "Check SDS, Avoid EPA Holds!"
📌 Pro Tip:
If your paint is blended (e.g., Acrylic-Styrene), consult a customs broker to determine the essential character. If acrylic is >50% by weight and provides the key properties, you likely qualify for the 0% rate.
Always request an HS Code Advance Ruling from CBP if your product is borderline.
📣 Immediate Action:
📞 Contact your supplier for SDS and EPA Registration.
📄 Verify Polymer Composition.
🚀 Declare as 3209.10.00.00 for 0% Duty in the US.
✨ Professional Clearance, Starts with Accurate Classification!
💼 Your Profit Margin Depends on a 0% Tax Rate!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。