HS Code for Paint
Paints and varnishes are classified across HTS headings 3208, 3209 and 3210, and the deciding factor is the medium the paint is dispersed or dissolved in. Solvent-based (non-aqueous) paints and varnishes based on synthetic polymers fall under heading 3208, while water-based (aqueous) paints based on synthetic polymers fall under heading 3209. Paints that do not fit those polymer-based provisions (including many oil-based products and artists' colors) point toward heading 3210. General duty rates are modest, roughly 1.8% to 5.9% depending on the medium and polymer type.
HTS Codes for Paint
| HTS Code | Description | Duty Rate |
|---|---|---|
| 3209.90.00.00 | Paints and varnishes (incl. enamels and lacquers), other polymers, dispersed/dissolved in an aqueous medium Water-based (latex) paints based on polymers other than acrylic/vinyl | 5.9% |
| 3209.10.00.00 | Paints and varnishes based on acrylic or vinyl polymers, in an aqueous medium Water-based acrylic/vinyl (latex) wall and trim paints | 5.1% |
| 3208.10.00.00 | Paints and varnishes based on polyesters, in a non-aqueous medium Solvent-based polyester paints/varnishes | 3.7% |
| 3208.20.00.00 | Paints and varnishes based on acrylic or vinyl polymers, in a non-aqueous medium Solvent-based acrylic/vinyl paints/varnishes | 3.6% |
| 3208.90.00.00 | Other paints and varnishes (synthetic polymer based), in a non-aqueous medium Other solvent-based paints, enamels and lacquers | 3.2% |
| 3210.00.00.00 | Other paints and varnishes; prepared water pigments for finishing leather Oil-based and other paints not elsewhere specified; artists' and craft paints; water pigments | 1.8% |
How to Approach Classification for Paint
Paint classification in the Harmonized Tariff Schedule turns first on whether the paint is non-aqueous (solvent-based) or aqueous (water-based), and then on the type of polymer that forms the binder.
Solvent-based paints and varnishes based on synthetic polymers or chemically modified natural polymers point toward heading 3208. Within that heading, the breakouts distinguish polyester-based products (3208.10), acrylic or vinyl polymer products (3208.20), and other synthetic-polymer products (3208.90). These are the enamels, lacquers and industrial coatings typically dissolved or dispersed in an organic solvent.
Water-based paints based on synthetic polymers (the latex wall and trim paints most common in retail) point toward heading 3209, split between acrylic or vinyl polymer products (3209.10) and other polymer products (3209.90). The aqueous medium is the key distinguishing feature from heading 3208.
Paints and varnishes that fall outside the synthetic-polymer provisions of 3208 and 3209 point toward heading 3210. This residual heading captures many oil-based paints, certain artists' and craft colors in larger formats, and prepared water pigments of a kind used for finishing leather. Reviewing the medium and the binder chemistry together is the reliable way to land on the right heading.
A couple of neighboring categories are worth keeping separate: artists' colors and craft paints put up in small assortments or sets can point toward heading 3213, and pigments, dyes and other coloring matter that are not yet made up into paint fall under earlier headings of Chapter 32.
Duty Rate Overview
Duty rates for paint are modest and depend on the medium and binder. Water-based paints under heading 3209 run around 5.1% for acrylic/vinyl products and around 5.9% for other polymer products. Solvent-based paints under heading 3208 run roughly 3.2% to 3.7% depending on the polymer type. Other paints and varnishes under heading 3210 are around 1.8%. Preferential rates under free trade agreements may reduce or eliminate these duties for qualifying origins. The medium (aqueous versus non-aqueous) is the single biggest driver of which rate applies.