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HTS 3210

Heading 3210 covers other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 3210.00.00.00, the first line under this heading. Its Column 1 rate is 1.8%. On top of that, the ad valorem total depends on origin: China carries 39.30% and Italy carries 10.00%.

Chapter 32 · Verified 2026-08-31
HTS 2026HTSRev17

1 statistical lines under this heading · 1 distinct Column 1 rate · highest ad valorem total 39.30% from China · lowest 10.00% from Italy

OriginAd valorem layersLayersReported under
China CHN39.30%mfn + s301 + s3019903.88.03 9903.05.31
Vietnam VNM14.30%mfn + s3019903.05.84
Thailand THA14.30%mfn + s3019903.05.77
Brazil BRA14.30%mfn + s3019903.05.27
Japan JPN12.50%s3019903.05.49
South Korea KOR12.50%s3019903.05.71
Mexico MEX11.80%mfn + s3019903.05.55
Canada CAN11.80%mfn + s3019903.05.29
India IND11.80%mfn + s3019903.05.44
United Kingdom GBR11.80%mfn + s3019903.05.81
Germany DEU10.00%s3019903.05.39
Italy ITA10.00%s3019903.05.39
Table 1Rate by country of origin for 3210.00.00.00, resolved 2026-08-31. The first statistical line under 3210; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
3210.00.00.00Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather1.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)liters, kg
Table 2Statistical suffixes under 3210. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)1.8%1.80%not established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 25%25.00%9903.88.032018-09-24
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so.

Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 3) (83 FR 47974), published 2018-09-21. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 3210.00.00.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 3210?
Heading 3210 covers other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 3210.00.00.00, the first line under this heading. Its Column 1 rate is 1.8%. On top of that, the ad valorem total depends on origin: China carries 39.30% and Italy carries 10.00%.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.