Chapter 32 covers tanning and dyeing extracts, tannins and their derivatives, dyes, pigments, paints, varnishes, putty and similar products, inks, etc. This chapter is an important classification chapter for chemical products, involving a wide range of commodities from natural raw materials to synthetic chemicals, widely used in textiles, coatings, printing, plastics and other industries. Heading 3210 includes other paints and varnishes (including natural resins), i.e., paints and varnishes other than those covered by other headings of this chapter (such as 3208, 3209, 3211, 3212, etc.) and plastics paints of Chapter 39. This heading mainly covers paints and varnishes based on natural resins, as well as other paints and varnishes not elsewhere specified. The first 2 digits 32 indicate Chapter 32, covering tanning materials, dyes, pigments, paints, varnishes, inks, etc.; digits 3-4, 10, indicate heading 3210, i.e., other paints and varnishes (including natural resins); digits 5-6, 00, indicate the subheading, which is 00 since there is no further subdivision under this heading. The overall code 321000 represents the specific commodity category of other paints and varnishes (including natural resins). This commodity is classified under 3210 rather than adjacent codes because it is neither a paint based on synthetic polymers (3208), nor an aqueous dispersion based on natural polymers (3209), nor printing ink (3215) or putty (3214). 3210 is specifically for natural resin-based paints and varnishes and other paints not elsewhere specified.
Chapter
Chapter 32 covers tanning and dyeing extracts, tannins and their derivatives, dyes, pigments, paints, varnishes, putty and similar products, inks, etc. This chapter is an important classification chapter for chemical products, involving a wide range of commodities from natural raw materials to synthetic chemicals, widely used in textiles, coatings, printing, plastics and other industries.
Heading
Heading 3210 includes other paints and varnishes (including natural resins), i.e., paints and varnishes other than those covered by other headings of this chapter (such as 3208, 3209, 3211, 3212, etc.) and plastics paints of Chapter 39. This heading mainly covers paints and varnishes based on natural resins, as well as other paints and varnishes not elsewhere specified.
Digit Breakdown
The first 2 digits 32 indicate Chapter 32, covering tanning materials, dyes, pigments, paints, varnishes, inks, etc.; digits 3-4, 10, indicate heading 3210, i.e., other paints and varnishes (including natural resins); digits 5-6, 00, indicate the subheading, which is 00 since there is no further subdivision under this heading. The overall code 321000 represents the specific commodity category of other paints and varnishes (including natural resins).
Classification Basis
This commodity is classified under 3210 rather than adjacent codes because it is neither a paint based on synthetic polymers (3208), nor an aqueous dispersion based on natural polymers (3209), nor printing ink (3215) or putty (3214). 3210 is specifically for natural resin-based paints and varnishes and other paints not elsewhere specified.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as natural resin varnish, alkyd resin paint, etc. It must be consistent with the actual goods, and vague descriptions such as 'paint' should be avoided. Composition and Content: List the main components and their percentages, such as natural resin 30%, solvent 50%, pigment 20%. The composition determines classification. Use: Explain the application scenario of the paint or varnish, such as wood coating, metal anti-corrosion, architectural decoration, etc. Packaging Specifications: Indicate the packaging type and net weight, such as iron drum, 20 kg per drum. This affects regulatory conditions and tax rates. Brand: Declare the brand name (if no brand, indicate 'no brand'), used for customs intellectual property protection. Model: Fill in the product model or specification, such as X-100. This facilitates customs identification and statistics. Whether Water-Soluble: Declare whether the product uses water as the medium, which affects whether it is classified under 3209 or 3210. Product Name: Natural resin varnish; Composition and Content: natural resin 40%, ethanol 30%, turpentine 20%, additives 10%; Use: wood surface coating; Packaging Specifications: iron drum, 20 kg per drum; Brand: no brand; Model: NR-100; Whether Water-Soluble: No. Failure to distinguish natural resins from synthetic resins, incorrectly classifying synthetic resin paints under 3210. Ignoring the solvent type; water-based paints may be classified under 3209 rather than 3210. Incomplete declaration of composition and content, leading to customs doubts about classification.
Product Name
The specific name of the declared commodity, such as natural resin varnish, alkyd resin paint, etc. It must be consistent with the actual goods, and vague descriptions such as 'paint' should be avoided.
⚠️ Incorrectly declaring as 'coating' or 'paint' without distinguishing the specific type.
Composition and Content
List the main components and their percentages, such as natural resin 30%, solvent 50%, pigment 20%. The composition determines classification.
⚠️ Writing only 'resin' without indicating natural or synthetic, leading to classification errors.
Use
Explain the application scenario of the paint or varnish, such as wood coating, metal anti-corrosion, architectural decoration, etc.
⚠️ The use description is too broad, such as 'industrial use', without being specific.
Packaging Specifications
Indicate the packaging type and net weight, such as iron drum, 20 kg per drum. This affects regulatory conditions and tax rates.
⚠️ Omitting packaging specifications, or using inconsistent units.
Brand
Declare the brand name (if no brand, indicate 'no brand'), used for customs intellectual property protection.
⚠️ The brand does not match the actual product, or the brand is not declared.
Model
Fill in the product model or specification, such as X-100. This facilitates customs identification and statistics.
⚠️ Missing or incorrect model.
Whether Water-Soluble
Declare whether the product uses water as the medium, which affects whether it is classified under 3209 or 3210.
⚠️ Not specifying solubility, leading to classification disputes.
Example： Product Name: Natural resin varnish; Composition and Content: natural resin 40%, ethanol 30%, turpentine 20%, additives 10%; Use: wood surface coating; Packaging Specifications: iron drum, 20 kg per drum; Brand: no brand; Model: NR-100; Whether Water-Soluble: No.
Common Mistakes：
Failure to distinguish natural resins from synthetic resins, incorrectly classifying synthetic resin paints under 3210.
Ignoring the solvent type; water-based paints may be classified under 3209 rather than 3210.
Incomplete declaration of composition and content, leading to customs doubts about classification.
🎯 Classification Logic
The core basis for classification is the type of binder resin in the commodity composition: if the binder is a natural resin (such as shellac, rosin, dammar resin, etc.) and the medium is non-aqueous, it is classified under 3210; if it is a synthetic polymer and non-aqueous, under 3208; if it is a natural polymer and an aqueous dispersion, under 3209. It is also necessary to consider whether it is printing ink (3215) or putty (3214). 3208 Paints and varnishes based on synthetic polymers: 3208 is based on synthetic polymers (such as acrylic, polyurethane) in a non-aqueous medium; 3210 is based on natural resins. 3209 Water-based paints and varnishes based on synthetic polymers: 3209 is based on synthetic polymers with water as the medium; 3210 is usually solvent-based with natural resins as the binder. 3211 Prepared driers: 3211 is driers used to accelerate paint drying, not the paint itself. 3214 Putty, caulking compounds: 3214 is putty and similar filling materials, not film-forming paints or varnishes. Is the binder a natural resin? Is water the dispersion medium? Is it printing ink? Is it putty or caulking compound? Is it used for surface coating and film formation?
Basis
The core basis for classification is the type of binder resin in the commodity composition: if the binder is a natural resin (such as shellac, rosin, dammar resin, etc.) and the medium is non-aqueous, it is classified under 3210; if it is a synthetic polymer and non-aqueous, under 3208; if it is a natural polymer and an aqueous dispersion, under 3209. It is also necessary to consider whether it is printing ink (3215) or putty (3214).
Confused Codes：
3208 - Paints and varnishes based on synthetic polymers
3208 is based on synthetic polymers (such as acrylic, polyurethane) in a non-aqueous medium; 3210 is based on natural resins.
3209 - Water-based paints and varnishes based on synthetic polymers
3209 is based on synthetic polymers with water as the medium; 3210 is usually solvent-based with natural resins as the binder.
3211 - Prepared driers
3211 is driers used to accelerate paint drying, not the paint itself.
3214 - Putty, caulking compounds
3214 is putty and similar filling materials, not film-forming paints or varnishes.
Self-Check：
✓ Is the binder a natural resin?
✓ Is water the dispersion medium?
✓ Is it printing ink?
✓ Is it putty or caulking compound?
✓ Is it used for surface coating and film formation?
❓ FAQ
How to determine whether a paint should be classified under 3210? First confirm the type of binder resin: if it is a natural resin (such as shellac, rosin) and non-aqueous, classify under 3210; if it is a synthetic polymer, classify under 3208 or 3209 depending on the medium. Also exclude printing ink, putty, etc. What are the main types of paints and varnishes under heading 3210? Mainly includes varnishes based on natural resins, Chinese lacquer, shellac paint, etc., as well as other paints and varnishes not elsewhere specified, such as certain special-purpose natural resin coatings. How precise should the composition and content be when declaring? It is recommended to list all components and percentages, especially the resin type and content, so that customs can classify accurately. If the content involves trade secrets, a range may be provided but must be reasonable. What is the main difference between 3210 and 3208? The core difference lies in the binder resin: 3210 is natural resin, 3208 is synthetic polymer. In addition, 3208 is usually solvent-based, while 3210 also includes solvent-based products with natural resins. If a paint contains both natural resin and synthetic resin, how should it be classified? Judge based on the main binder: if natural resin is the main component, classify under 3210; if synthetic polymer is the main component, classify under 3208 or 3209. Refer to customs classification decisions when necessary. What regulatory conditions should be noted when importing goods under heading 3210? Attention should be paid to whether they are hazardous chemicals; if so, MSDS, hazardous goods packaging certificates, etc. are required. Also pay attention to customs intellectual property protection; if there is a brand, authorization must be provided. For cross-border e-commerce sales of paint products, how to query the HS code? You can use the General Administration of Customs website or HS code query platforms, entering keywords such as product composition and use. It is recommended to consult a professional customs broker or use the classification pre-ruling service. How to query the export tax rebate rate for goods under heading 3210? The export tax rebate rate must be queried according to the announcements of the Ministry of Finance and the State Taxation Administration for the current year. You can query through the 'China Export Tax Rebate Consulting Network' or the electronic tax bureau by entering the HS code to obtain the latest rebate rate.
Q: How to determine whether a paint should be classified under 3210?
A: First confirm the type of binder resin: if it is a natural resin (such as shellac, rosin) and non-aqueous, classify under 3210; if it is a synthetic polymer, classify under 3208 or 3209 depending on the medium. Also exclude printing ink, putty, etc.
Q: What are the main types of paints and varnishes under heading 3210?
A: Mainly includes varnishes based on natural resins, Chinese lacquer, shellac paint, etc., as well as other paints and varnishes not elsewhere specified, such as certain special-purpose natural resin coatings.
Q: How precise should the composition and content be when declaring?
A: It is recommended to list all components and percentages, especially the resin type and content, so that customs can classify accurately. If the content involves trade secrets, a range may be provided but must be reasonable.
Q: What is the main difference between 3210 and 3208?
A: The core difference lies in the binder resin: 3210 is natural resin, 3208 is synthetic polymer. In addition, 3208 is usually solvent-based, while 3210 also includes solvent-based products with natural resins.
Q: If a paint contains both natural resin and synthetic resin, how should it be classified?
A: Judge based on the main binder: if natural resin is the main component, classify under 3210; if synthetic polymer is the main component, classify under 3208 or 3209. Refer to customs classification decisions when necessary.
Q: What regulatory conditions should be noted when importing goods under heading 3210?
A: Attention should be paid to whether they are hazardous chemicals; if so, MSDS, hazardous goods packaging certificates, etc. are required. Also pay attention to customs intellectual property protection; if there is a brand, authorization must be provided.
Q: For cross-border e-commerce sales of paint products, how to query the HS code?
A: You can use the General Administration of Customs website or HS code query platforms, entering keywords such as product composition and use. It is recommended to consult a professional customs broker or use the classification pre-ruling service.
Q: How to query the export tax rebate rate for goods under heading 3210?
A: The export tax rebate rate must be queried according to the announcements of the Ministry of Finance and the State Taxation Administration for the current year. You can query through the 'China Export Tax Rebate Consulting Network' or the electronic tax bureau by entering the HS code to obtain the latest rebate rate.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.