Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter (other)

HS 32089019 — Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter (other) — sits in Chapter 32 (Tanning or dyeing extracts; pigments, paints, and varnishes). Dyes, paints, inks, putties, and tanning substances. EU importers pay MFN duty plus import VAT at the border; origin-specific trade remedies (anti-dumping, countervailing, safeguards, US Section 301) can stack on top when applicable. Classification disputes are decided by the Section VI — Products of the chemical or allied industries legal notes shown below — these are legally binding interpretation rules, not advisory text. The duty table renders live rates from authoritative tariff sources (EU TARIC, HMRC XI, USITC HTS); cross-country rows compare treatment under five tariff schedules.

Section VI — Products of the chemical or allied industries · Chapter 32 — TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

Legally-binding interpretation rules from the EU Combined Nomenclature (Regulation (EU) 2023/2364). These notes decide classification disputes — read before challenging an HS code assignment.

Section VI notes

1. (A) Goods (other than radioactive ores) answering to a description in heading [2844](/headings/2844) or [2845](/headings/2845) are to be classified in those headings and in no other heading of the nomenclature. (B) Subject to paragraph (A) above, goods answering to a description in heading [2843](/headings/2843), [2846](/headings/2846) or [2852](/headings/2852) are to be classified in those headings and in no other heading of this section. 2. Subject to Note 1 above, goods classifiable in heading [3004](/headings/3004), [3005](/headings/3005), [3006](/headings/3006), [3212](/headings/3212), [3303](/headings/3303), [3304](/headings/3304), [3305](/headings/3305), [3306](/headings/3306), [3307](/headings/3307), [3506](/headings/3506), [3707](/headings/3707) or [3808](/headings/3808) by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature. 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: a. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; b. presented together; and c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading [3827](/headings/3827), then it is classifiable in a heading that references the product by name or function and not under heading [3827](/headings/3827).

Chapter 32 notes

1. This chapter does not cover: - a. separate chemically defined elements or compounds (except those of heading [3203](/headings/3203) or [3204](/headings/3204), inorganic products of a kind used as luminophores (heading [3206](/headings/3206)), glass obtained from fused quartz or other fused silica in the forms provided for in heading [3207](/headings/3207), and also dyes and other colouring matter put up in forms or packings for retail sale of heading [3212](/headings/3212)); - b. tannates or other tannin derivatives of products of heading [2936](/headings/2936) to [2939](/headings/2939), [2941](/headings/2941) or [3501](/headings/3501) to [3504](/headings/3504); or - c. mastics of asphalt or other bituminous mastics (heading [2715](/headings/2715)) 2. Heading [3204](/headings/3204) includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes. 3. Headings [3203](/headings/3203), [3204](/headings/3204), [3205](/headings/3205) and [3206](/headings/3206) apply also to preparations based on colouring matter (including, in the case of heading [3206](/headings/3206), colouring pigments of heading [2530](/headings/2530) or Chapter [28](/chapters/28), metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading [3212](/headings/3212)), or to other preparations of heading [3207](/headings/3207), [3208](/headings/3208), [3209](/headings/3209), [3210](/headings/3210), [3212](/headings/3212), [3213](/headings/3213) and [3215](/headings/3215). 4. Heading [3208](/headings/3208) includes solutions (other than collodions) consisting of any of the products specified in heading [3901](/headings/3901) to [3913](/headings/3913) in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution. 5. The expression 'colouring matter' in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. 6. The expression 'stamping foils' in heading [3212](/headings/3212) applies only to thin sheets of a kind used for printing, for example book covers or hat bands, and consisting of: - a. metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or - b. metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

Ready to ship under 32089019?

Customs-ready invoice in 2 minutes

No Word template grind, no account, no decisions you don't have to make. The wizard asks the bare minimum and emits a compliant PDF.

Open the invoice wizardPay only on download · $4.99 per invoice

How 320890 is treated in other markets

Same 6-digit international HS base, looked up in each authority's published schedule. Click any country to switch the page to that schedule's view.

Authority	Code published	MFN duty	VAT / GST
European Union (CN)viewing	320890	—	21%
International (HS 2022)	320890	—	—
United States (HTS)	3208900000	3.2%	0%
United Kingdom	320890	—	20%
Israel	320890	—	18%

Rates compiled from USITC, EU Commission TARIC, HMRC, and Israeli Tax Authority public datasets. Verify with the official tariff before declaring.

Landed cost estimate · European Union (CN)

EUR basis

CIF value (EUR)

CIF customs valuedeclared€1,000.00
+ DutyNo duty rate available€0.00
+ Import VAT21% of (CIF + duty)€210.00
Total landed cost · European Union (CN)€1,210.00

·Duty rate not yet ingested for this jurisdiction. Showing VAT only on the CIF basis.

Estimate excludes brokerage fees, freight, insurance, and last-mile delivery. For a binding total, get a quote from a licensed customs broker.

Sibling codes under 320890

Recent news affecting Chapter 32 — Tanning or dyeing extracts; pigments, paints, and varnishes

Tariff changes, sanctions, FTAs, and regulatory updates that touch this product class.

4 May 2026
EU–Uzbekistan trade pact: tariff relief and market access
The EU and Uzbekistan have signed an Enhanced Partnership and Cooperation Agreement, effective 29 April 2026. The deal establishes preferential trade terms, removes tariffs on key sectors, and creates a framework for customs cooperation. Shippers moving goods between the EU and Uzbekistan will benefit from reduced duties on eligible products, though origin rules and certificate-of-origin requirements will apply.

All news

Use this code in a customs invoice

Generate a compliant commercial invoice in minutes — no account required.

Open the wizard