Paints and varnishes — HTS 3208
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter
Chapter 32 › Heading 3208
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 3208 is a four-digit product category for certain paints, varnishes, enamels, and lacquers. The products must generally be based on synthetic polymers or chemically modified natural polymers and be dispersed or dissolved in a nonaqueous medium—meaning the main liquid medium is not water. The heading also covers certain polymer solutions described by the chapter’s legal note 4.
This heading is only the starting point, not the final classification. To reach the correct eight-digit HTSUS subheading, first identify the product’s chemical basis and physical form, then follow the more specific breakouts under heading 3208. Those breakouts commonly distinguish the polymer or resin type and, in some cases, the product’s particular use or composition. The product’s technical data sheet, safety data sheet, formulation, and packaging description can help, but the HTSUS wording and legal notes control.
What to check
- Confirm that the product is a paint, varnish, enamel, lacquer, or qualifying polymer solution—not an unrelated coating preparation.
- Verify that the product is dispersed or dissolved in a nonaqueous medium; do not assume a product belongs in heading 3208 based only on the word “paint.”
- Identify the principal synthetic polymer or chemically modified natural polymer, using the formulation and manufacturer’s technical documentation.
- Read every eight-digit option under heading 3208 and compare its material, composition, and product-type wording with the actual goods.
- Check the relevant chapter and section notes, and seek a customs broker or binding ruling when the formulation, solvent system, or polymer identity is uncertain.
HTS heading 3208 summary
Paints and varnishes is a 4-digit product category containing 3 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 3208.10.00.00 👉 | Based on polyesters | 3.7% | Free | 15.4¢/kg +46% |
| 3208.20.00.00 👉 | Based on acrylic or vinyl polymers | 3.6% | Free | 25% |
| 3208.90.00.00 👉 | Other | 3.2% | Free | 25% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 3208?
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.