Chemical Pigments and Preparations
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3209900000 | 40.9% | CN | US | 官方文档 |
| 3209100000 | 40.1% | CN | US | 官方文档 |
| 3210000000 | 36.8% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Chemical Pigments & Paints (Prepared Pigments, Enamels, Lacquers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Chemical Paints"?
In international trade, "Chemical Pigments and Paints" are not a single entity but a complex group divided by chemical composition and dispersion medium. Misclassification here leads to massive tax differences (0% vs. 30.9%).
They are primarily categorized into two main types:
1. Aqueous-Based Paints (Water-Borne): Synthetic polymers or chemically modified natural polymers dispersed or dissolved in water. This includes acrylics and vinyls.
2. Other Paints & Varnishes: Enamels, lacquers, distempers, and specifically prepared water pigments used for finishing leather.
⚠️ Key Distinction Point:
- If the paint is based on acrylic/vinyl polymers and is water-dispersed →归入 3209.10.00.00 (0% Duty)
- If the paint is other aqueous-based synthetic polymers (not acrylic/vinyl) →归入 3209.90.00.00 (30.9% Duty)
- If it is leather-finishing pigment or other non-aqueous/other varnishes →归入 3210.00.00.00 (0% Duty)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Applicable Scenario | Chemical Basis | Tax Rate |
|---|---|---|---|---|
3209.10.00.00 |
Paints/Varishes based on acrylic or vinyl polymers, dispersed in aqueous medium | Water-based acrylic wall paints, vinyl emulsions | ✅ Acrylic/Vinyl | 0.0% |
3209.90.00.00 |
Paints/Varishes based on synthetic polymers, dispersed in aqueous medium: Other | Water-based paints that are NOT acrylic/vinyl (e.g., certain polyurethane dispersions) | ✅ Other Synthetic | 30.9% |
3210.00.00.00 |
Other paints, varnishes (enamels, lacquers, distempers); Prepared water pigments for finishing leather | Leather finishing pigments, solvent-based enamels, distempers | ❌ Non-aqueous or Leather-Specific | 0.0% |
🔍 Critical Reminder:
- Acrylic/Vinyl vs. Other: The biggest tax trap is in3209. If it's water-based but not acrylic or vinyl, it falls under "Other" (3209.90) and incurs a 30.9% tariff.
- Leather Pigments: Even if it contains water, if it is specifically "prepared water pigment for finishing leather," it goes to3210.00.00.00(0%), NOT3209.
- Solvent-Based: Most traditional enamels and lacquers fall under3210(0%), assuming they are not aqueous-based synthetic polymers.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 Current Tariff Schedule
🎯 1. 3209.10.00.00 —— Acrylic or Vinyl Based, Aqueous Medium
| Item | Content |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Additional Duty (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| Legal Basis | HTSUS 3209.10.00 |
📌 Explanation:
- This is a zero-tariff category for water-based acrylics/vinyls.
- Why? These are considered essential materials for housing and construction, often exempted from high duties to support domestic building industries.
- Risk: Low, but ensure the MSDS (Material Safety Data Sheet) explicitly states "Acrylic" or "Vinyl" as the polymer.
🎯 2. 3209.90.00.00 —— Other Synthetic Polymers, Aqueous Medium
| Item | Content |
|---|---|
| Base Duty | 5.9% |
| Additional Duty (Section 301) | 25.0% |
| Total Tax Rate | 30.9% |
| Tax Calculation | CIF Value × 30.9% |
| Legal Basis | HTSUS 3209.90.00 + Footnote 9903.88.01 |
📌 Explanation:
- This category captures water-based paints that are NOT acrylic or vinyl (e.g., certain polyurethane dispersions, latex paints with different binders).
- High Cost Warning: A 30.9% duty significantly impacts profit margins.
- Why? These are often considered specialized industrial chemicals, not general construction materials, and thus attract higher protectionist tariffs.
🎯 3. 3210.00.00.00 —— Other Paints, Varnishes & Leather Pigments
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| Legal Basis | HTSUS 3210.00.00 |
📌 Explanation:
- Covers enamel paints, lacquers, distempers, and crucially, prepared water pigments for finishing leather.
- Leather Industry Specific: If you are importing pigments specifically for leather treatment, this is your best-case scenario (0%).
- Clarification: Do not misdeclare leather pigments as "acrylic paints" to force them into 3209 if they are technically leather finishes; correct description is key to staying in 3210.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation List (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ MSDS (Material Safety Data Sheet) | ✔️ Critical | Must explicitly list Polymer Type (Acrylic, Vinyl, Polyurethane, etc.) and Dispersion Medium (Water, Solvent). |
| ✅ Product Specification Sheet | ✔️ | Details the chemical composition, intended use (e.g., "For Leather Finishing" vs. "Wall Paint"). |
| ✅ Commercial Invoice | ✔️ | Must clearly describe the product, e.g., "Acrylic Latex Paint" or "Leather Finishing Pigment". |
| ✅ HS Code Pre-Ruling | 🌟 Recommended | For 3209.90 (30.9% cases), getting a pre-ruling can prevent surprises. |
| ✅ Certificate of Origin | ✔️ | Required for determining country-specific additional duties. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Water-based? Check Polymer! Acrylic/Vinyl = 0%. Other Synth = 30.9%!"
| Scenario | Correct HS Code | Common Error | Consequence |
|---|---|---|---|
| Water-based wall paint (Acrylic) | 3209.10.00.00 |
Declared as "Other Paint" (3209.90) |
Overpaid 30.9% |
| Water-based paint (Polyurethane Dispersion) | 3209.90.00.00 |
Declared as "Acrylic" (3209.10) |
Underpaid, Penalties & Back Taxes |
| Leather Finishing Pigment | 3210.00.00.00 |
Declared as "Acrylic Paint" (3209.10) |
Risk of Rejection if not clearly labeled |
| Solvent-based Enamel | 3210.00.00.00 |
Declared as "Aqueous Paint" | Misclassification, Delay |
💡 Pro Tip:
- If your product is a mixture, the "essential character" determines the HS code.
- For Leather Pigments, ensure the invoice says "Prepared Water Pigment for Finishing Leather" to qualify for3210. Do not just say "Pigment."
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Sample vs. Bulk | Both are taxed equally. No de minimis exemption for paints in most cases if over $800 (though de minimis often applies to low-value shipments, high-duty items like 3209.90 are risky). |
| Mixed Shipments | Do not bundle 30.9% items with 0% items under one HS code. Split the clearance. |
| Repackaged Paints | If you import bulk resin and mix it locally, you may import the raw material at a different rate. Consult a customs broker for "Duty Drawback" or "Manufacturing" rules. |
🌍 V. Global Market Comparison (2026 Update)
| Region | Recommended HS Code | Base Duty | Additional Duty (China Origin) | Total Impact |
|---|---|---|---|---|
| 🇺🇸 USA | 3209.10 / 3210.00 |
0% | 0% | 0% (Low Risk) |
| 🇺🇸 USA | 3209.90 |
5.9% | 25.0% | 30.9% (High Cost) |
| 🇨🇳 China | 3209.10 |
5-6% | N/A | ~6% |
| 🇨🇳 China | 3210.00 |
5-6% | N/A | ~6% |
| 🇪🇺 EU | 3209.10 |
6.5% | N/A | 6.5% |
| 🇪🇺 EU | 3210.00 |
6.5% | N/A | 6.5% |
📌 Conclusion:
- The USA is the only market with a massive divergence (0% vs. 30.9%) based on polymer type.
- EU and China have more uniform rates (~6.5%), so classification risk is lower financially, but compliance complexity remains.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling all water-based paints "Acrylic."
👉 Result: If it's polyurethane-based, you face a 30.9% penalty instead of 0%.
👉 Fix: Check the MSDS! Look for "Polyurethane Dispersion" (PUD).
❌ Error 2: Labeling leather pigments as "Industrial Enamel."
👉 Result: Misclassification. While both might be 0% in the US, it triggers additional regulatory scrutiny (EPA/FDA for leather chemicals).
👉 Fix: Be specific: "Prepared Pigment for Leather Finishing."
❌ Error 3: Ignoring the "Dispersed in Aqueous Medium" clause.
👉 Result: Solvent-based paints declared as water-based.
👉 Fix: If it smells strong or has high VOC, it's likely solvent-based (3210), not aqueous (3209).
✅ Correct Declaration Example:
"Aqueous Acrylic Latex Wall Paint, 1 Gallon, Non-Toxic, White" →
3209.10.00.00
"Prepared Water-Based Pigment for Leather Finishing, Brown" →3210.00.00.00
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Mantra:
🔹 "Acrylic/Vinyl Water Paint = 0%"
🔹 "Other Water Paint = 30.9%"
🔹 "Leather Pigment/Solvent Paint = 0%"
📌 Actionable Tip:
Before shipping, always request the MSDS from your supplier.
- If it says Acrylic or Vinyl + Water → 3209.10 (Save $30,900 per $100k).
- If it says Other Synthetic + Water → 3209.90 (Budget for 30.9%).
- If it says Leather Pigment → 3210 (Save big).
✨ Professional Clearance Starts with Accurate Chemical Classification!
💼 Don't let a 30% tax rate eat your profit margin!
用户评价
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。