Paints and varnishes — HTS 3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
Chapter 32 › Heading 3209
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 3209 is a broad product category for paints, varnishes, enamels, and lacquers whose film-forming material is a synthetic polymer or a chemically modified natural polymer, carried in an aqueous (water-based) medium. In plain language, it generally covers water-based coatings where the polymer binder is the main material that forms the finished protective or decorative film.
The 4-digit heading is only the starting point. To reach the correct 8-digit HTSUS code, follow the subheadings and statistical subdivisions, which commonly distinguish products by the polymer or resin type and sometimes by the coating’s specific form or intended classification. Review the product’s technical formulation, not just its marketing name; classification can require customs-broker or other professional judgment.
What to check
- Confirm that the product is actually a paint, varnish, enamel, or lacquer and that its medium is aqueous rather than primarily solvent-based.
- Identify the film-forming binder or polymer, such as the resin named in the product’s safety data sheet, technical data sheet, or formulation records.
- Read every subheading and 8-digit statistical subdivision under heading 3209; do not stop at the 4-digit heading or select a code based only on the product name.
- Check whether the product is a finished coating, tinting preparation, primer, or another preparation that may be classified differently from the coating category you expect.
- Compare the proposed code with the full product specifications and obtain customs-broker or ruling guidance when the resin composition, water content, or product function is unclear.
HTS heading 3209 summary
Paints and varnishes is a 4-digit product category containing 2 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 |
|---|---|---|---|---|
| 3209.10.00.00 👉 | Based on acrylic or vinyl polymers | 5.1% | Free | 25% |
| 3209.90.00.00 👉 | Other | 5.9% | Free | 15.4¢/kg + 46% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 3209?
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium. 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.