paint and varnish
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 |
| 3208100000 | 38.7% | CN | US | 官方文档 |
| 3208200000 | 38.6% | CN | US | 官方文档 |
| 3210000000 | 36.8% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Paints and Varnishes: HS Code Classification & Tax Strategy Guide (2026)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One, Product Definition & Classification: Do You Truly Understand "Paint and Varnish"?
Paints, varnishes, enamels, lacquers, and distempers are complex chemical mixtures used for finishing, protection, and decoration. In international trade, they are not a single category. The HS Code is determined by three critical factors: 1. Base Polymer Type: Polyester, Acrylic, Vinyl, or Others? 2. Solvent Medium: Aqueous (Water-based) or Non-aqueous (Solvent-based)? 3. Specific Application: General purpose, leather finishing, or specific industrial use?
⚠️ Key Distinction Point:
- Water-based (Aqueous) Acrylic/Vinyl: Often 0% Duty (Strategic Advantage!)
- Water-based "Other": High Tax (Base + Additional)
- Solvent-based (Non-aqueous): Generally 0% Duty (Lower Risk)
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Solvent Base | Key Polymer |
|---|---|---|---|---|
3210.00.00.00 |
Other paints and varnishes; prepared water pigments for finishing leather | General purpose, leather finishing, mixed polymers | Any | Mixed/Other |
3208.10.00.00 |
Paints/varnishes based on polyesters, in non-aqueous medium | Solvent-based polyester coatings, automotive refinish | Non-aqueous | Polyester |
3208.20.00.00 |
Paints/varnishes based on acrylic or vinyl polymers, in non-aqueous medium | Solvent-based acrylic/vinyl lacquers, industrial coatings | Non-aqueous | Acrylic/Vinyl |
3209.90.00.00 |
Paints/varnishes based on synthetic polymers, in aqueous medium: Other | Water-based paints NOT acrylic/vinyl (e.g., epoxy, polyurethane dispersions) | Aqueous | Other/Synthetic |
3209.10.00.00 |
Paints/varnishes based on acrylic or vinyl polymers, in aqueous medium | Latex paints, water-based acrylics, eco-friendly wall paints | Aqueous | Acrylic/Vinyl |
🔍 Critical Reminder:
- 3209.10.00.00 (Water-based Acrylic/Vinyl) is the Gold Standard for low duty (0%). If your product is water-based, verify if it is strictly Acrylic or Vinyl. If it is "Other" (e.g., Epoxy in water), it falls into3209.90.00.00with high taxes. - 3208 Series (Solvent-based): Generally safer for tax avoidance (0%), but check for environmental compliance (VOC limits) in the destination country.
💰 Three, 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Market: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 Current Rates (Subject to Trade Policy Changes)
🎯 1. 3208.10.00.00 / 3208.20.00.00 —— Solvent-based Paints (Polyester/Acrylic/Vinyl)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Exemption | ✅ Eligible (If value < $800, often duty-free entirely regardless of HS) |
| Legal Basis | HTSUS Chapter 32 Note 4 (Non-aqueous solutions) |
📌 Explanation:
- Solvent-based paints based on synthetic polymers (polyesters, acrylics, vinyls) are classified under Heading 3208.
- Currently, these specific sub-headings carry 0% total tax under the listed data.
- Advantage: Zero duty burden. However, ensure VOC (Volatile Organic Compound) compliance with US EPA standards.
🎯 2. 3209.10.00.00 —— Water-based Acrylic/Vinyl Paints
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Exemption | ✅ Eligible |
| Legal Basis | HTSUS 3209.10 |
📌 Explanation:
- Water-based paints based on Acrylic or Vinyl polymers are highly favored.
- Despite being water-based, they enjoy 0% total tax.
- Strategy: If your paint is water-based, ensure the primary binder is Acrylic or Vinyl. Do NOT classify as "Other" if it is Acrylic/Vinyl, to avoid the high tax of3209.90.00.00.
🎯 3. 3209.90.00.00 —— Water-based "Other" Paints (High Risk!)
| Item | Detail |
|---|---|
| Base Tariff | 5.9% |
| Additional Tariff (Section 301) | 25.0% |
| Total Tax Rate | 30.9% |
| Tax Calculation | CIF Value × 30.9% |
| De Minimis Exemption | ❌ Not Eligible (Likely subject to full duty if above $800) |
| Legal Basis | HTSUS 3209.90 |
📌 Explanation:
- This category captures water-based paints that are NOT Acrylic or Vinyl (e.g., water-borne epoxies, polyurethanes, alkyds, or mixed synthetic polymers).
- High Cost Warning: A 30.9% total tax rate significantly erodes profit margins.
- Action: If your product falls here, consider reformulating to use Acrylic/Vinyl binders to switch to3209.10.00.00(0% tax), if chemically feasible.
🎯 4. 3210.00.00.00 —— Other Paints & Leather Finishes
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Exemption | ✅ Eligible |
| Legal Basis | HTSUS 3210 (General/Other category) |
📌 Explanation:
- Includes general paints not covered by 3208/3209, and specifically prepared pigments for finishing leather.
- Zero Tax advantage makes this an attractive classification for niche products (e.g., leather dyes, specialized industrial coatings) that don't fit the strict "Acrylic/Vinyl" or "Polyester" definitions of 3208/3209.
🛠️ Four, Customs Clearance Practical Advice (Risk Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must list: Resin Type (Acrylic, Vinyl, Polyester, etc.), Solvent Base (Water/Solvent), VOC Content, Usage. |
| ✅ Safety Data Sheet (SDS) | ✔️ | Critical for identifying hazardous materials, flash point, and chemical composition. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Paint/Varnish," HS Code, Origin, and Value. |
| ✅ Coating Formulation Statement | ✔️ | Detailed breakdown of binders/resins to justify HS Code selection (e.g., proving it is Acrylic for 3209.10). |
| ✅ VOC Compliance Certificate | ✔️ | Required for US import to prove compliance with EPA/State VOC limits. |
| ✅ Labeling | ✔️ | Must include ingredient warnings, usage instructions, and manufacturer details per US regulations. |
✅ 2. Declaration Strategies (Key Mnemonics)
🔥 "Water-based Acrylic/Vinyl is Free, Solvent is Free, Water-based 'Other' is Expensive!"
| Scenario | Correct HS Code | Tax Rate | Common Mistake |
|---|---|---|---|
| Water-based Wall Paint (Latex) | 3209.10.00.00 |
0% | Misclassifying as "Other" (3209.90) → 30.9% |
| Solvent-based Car Lacquer | 3208.10.00.00 or 3208.20.00.00 |
0% | None (Standard) |
| Water-based Epoxy Coating | 3209.90.00.00 |
30.9% | High Cost! Consider reformulation. |
| Leather Finishing Spray | 3210.00.00.00 |
0% | Ensure it's specifically for leather finishing. |
| Mixed Synthetic Paint (No clear Acrylic/Vinyl) | 3209.90.00.00 |
30.9% | Risk of misclassification if "Other" is incorrect. |
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| Reformulation for Tax Savings | If currently classifying as 3209.90.00.00 (30.9%), consult chemists to replace non-Acrylic/Vinyl binders with Acrylic/Vinyl to qualify for 3209.10.00.00 (0%). |
| VOC Non-Compliance | Even with 0% duty, customs may seize goods if VOC levels exceed US EPA or State limits. Ensure pre-import testing. |
| Hazmat Classification | Paints are often Dangerous Goods (DG). Ensure proper UN packaging and DG declaration for air/sea freight to avoid logistical delays. |
| Leather Specific Products | If used for leather, explicitly declare "Prepared Pigments for Finishing Leather" under 3210.00.00.00 to ensure correct classification and 0% duty. |
🌍 Five, Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3209.10.00.00 / 3208.x0 |
0% (Acrylic/Vinyl/Solvent) | EPA VOC, SDS | Avoid 3209.90 (30.9%) |
| 🇨🇳 China | 3209.10.00.00 |
~5% | CCC (if applicable) | Lower base tariff |
| 🇪🇺 EU | 3209.10.00.00 |
0-6.5% | REACH Registration | Strict chemical compliance |
| 🇬🇧 UK | 3209.10.00.00 |
0-6.5% | UK REACH | Post-Brexit compliance |
| 🇯🇵 Japan | 3209.10.00.00 |
0-5% | JIS Standards | No major additional tariffs |
📌 Conclusion:
- USA is the critical market for high-tax risks (3209.90.00.00).
- 0% Duty Strategy: Focus on Solvent-based (3208) or Water-based Acrylic/Vinyl (3209.10).
- Risk Avoidance: Do NOT use3209.90.00.00unless necessary. The 30.9% tax is a significant cost driver.
📌 Six, Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying Water-based Acrylic Paint as "Other Paint" (3209.90.00.00)
👉 Consequence: Paying 30.9% tax instead of 0%. Huge financial loss!
❌ Error 2: Ignoring VOC Compliance
👉 Consequence: Goods detained by CBP/EPA, even if duty is 0%. Clearance delay or destruction.
❌ Error 3: Incomplete Formulation Disclosure
👉 Consequence: Customs challenges HS Code. If they deem it "Other," they may apply the higher 30.9% rate retrospectively.
❌ Error 4: Mixing Leather Finish with General Paint
👉 Consequence: Misclassification. Use 3210.00.00.00 specifically for leather finishing agents to ensure correct 0% duty.
✅ Correct Practice:
"Water-based Acrylic Latex Paint, Low VOC, for Interior Walls, Model XYZ, EPA Compliant" → HS: 3209.10.00.00 (0%)
🎯 Seven, Conclusion: Precision Classification, Maximize Profit!
🎯 Remember the Golden Rules:
🔹 "Water-based Acrylic/Vinyl = 0% (Happy Path)"
🔹 "Solvent-based Polyester/Acrylic/Vinyl = 0% (Safe Path)"
🔹 "Water-based 'Other' = 30.9% (Avoid!)"
🔹 "Leather Finish = 3210.00.00.00 (0% Specific)"
📌 Pro Tip:
If your product is water-based but not Acrylic/Vinyl, consult a chemical engineer to reformulate with Acrylic/Vinyl binders. The 30.9% savings can outweigh R&D costs for high-volume shipments.
📣 Immediate Action:
📞 Contact your customs broker to verify your specific formulation against HS Codes 3208, 3209, and 3210.
📄 Provide a detailed Coating Formulation to justify Acrylic/Vinyl classification for 0% duty.
🚀 Optimize your supply chain by choosing the right HS Code to eliminate unnecessary 30.9% taxes!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Tax Saved is Pure Profit!
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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。