Chapter 32 covers chemical products such as 'Tanning or dyeing extracts; pigments, paints, varnishes, natural resins; putty, inks, printing ink'. This chapter is an important chapter for the classification of chemical products, involving various coloring, coating, and bonding materials from natural extraction to synthetic manufacturing. Heading 3214 is located at the end of this chapter and specifically addresses non-refractory jointing and sealing materials for construction, clearly distinguished from paints and varnishes of 3208-3210, driers of 3211, and pigment pastes of 3212. Heading 3214 covers 'Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like'. Specifically includes: glaziers' putty, wall jointing putty, resin-based caulking compounds, and non-refractory coatings for building surfaces (such as water-based latex paint). First 2 digits 32 = Chapter 32 (tanning, dyeing, pigments, paints, putty, inks); digits 3-4: 14 = heading 3214 (glaziers' putty, grafting putty, resin cements, caulking compounds, non-refractory coatings); digits 5-6: 10 = subheading 321410, specifically referring to glaziers' putty, grafting putty and similar mastics. This subheading is further subdivided into glaziers' putty, grafting putty, etc., and is a basic chemical material for the building decoration and glass installation industries. This commodity is classified under 321410 rather than adjacent codes because its core function is caulking, sealing, and bonding, and it is used for glass installation or building joint treatment. It differs from other subheadings of 3214 (such as 321490 other non-refractory coatings) in use and composition: 321410 specifically refers to putty-type products, usually with calcium carbonate, calcium sulfate, etc. as fillers, combined with resin or oil-based binders, having plasticity and curability, used to fill gaps and level surfaces.

Product Name: The specific name of the declared commodity, such as glaziers' putty, grafting putty, caulking compound, etc., which must be consistent with the actual product. Composition and Content: List the main components and percentages, such as calcium carbonate, resin, solvent, additives, etc., and the range of each component must be accurate. Use: Clearly state the usage scenario, such as glass installation, wall joints, floor caulking, etc., and it must be specific to the construction object. Packaging Specifications: Indicate the packaging form and net weight, such as tube, bucket, bag, with units in kilograms or grams. Brand and Model: Provide the brand and model; if there is no brand, indicate 'no brand'; if there is no model, 'no model' may be entered. Appearance: Describe color and state (paste, powder, liquid, etc.), such as white paste, gray powder. Refractory or Not: Declare whether it has refractory performance; only non-refractory products are classified under 3214, while refractory materials are classified under 3816, etc. Product Name: Glaziers' putty; Composition and Content: calcium carbonate 70%, alkyd resin 20%, solvent 5%, additives 5%; Use: used for caulking and sealing in building glass installation; Packaging Specifications: tube, net weight 500 g/piece; Brand and Model: XX brand, model GN-100; Appearance: white paste; Refractory or Not: non-refractory. Mistakenly classifying refractory putty under 321410, when it should actually be classified under 3816 (refractory cements, mortars, etc.). Incomplete declaration of composition, such as omitting solvent or resin content, making classification impossible to determine. Use description is too broad, such as 'for construction', without clarifying whether it is for glass installation or wall joints.

The core basis for classification is the function, use, and composition of the commodity. 321410 specifically refers to glaziers' putty, grafting putty, etc., characterized by being based on fillers and binders, used to fill gaps, seal, or bond, and non-refractory. If the commodity is refractory, it is classified under 3816; if it is paint or varnish, it is classified under 3208-3210; if it is an adhesive but not for building joints, it may be classified under 3506. 321490 Other non-refractory coatings: 321490 covers non-refractory coatings such as latex paint and wall paint, while 321410 specifically refers to putty-type caulking materials, whose function is caulking rather than coating. 350610 Other adhesives: 350610 is adhesives in retail packaging with a wide range of uses, while 321410 specifically refers to putty for building joints and glass installation, with more specific composition and use. 381600 Refractory cements, mortars: 381600 is used for refractory materials, while 321410 is non-refractory putty; refractoriness is the key distinguishing point. 321000 Other paints and varnishes: 321000 is paints and varnishes used for surface coating, while 321410 is putty used for caulking and sealing. 321210 Stamping foils: 321210 is stamping foil used for decoration, while 321410 is building putty, with completely different use and form. Is it clearly a non-refractory material? Does the composition contain fillers and binders? Is the use for glass installation or joint treatment? Is the packaging retail or engineering packaging? Is it confused with paints or adhesives?

How can I check the import tariff rate for 321410? You can check the MFN rate, general rate, and VAT rate by entering HS code 321410 on the official website of the General Administration of Customs, China International Trade Single Window, or third-party query platforms. Note that tariff rates are adjusted with policy changes, and the latest published rates should prevail. What is the difference between glaziers' putty and grafting putty when declaring? Both are classified under 321410, but the specific type must be clearly stated in the product name when declaring. Glaziers' putty is used for glass installation, and grafting putty is used for wall and gypsum board joints. In composition, glaziers' putty may contain oil-based binders, while grafting putty is mostly gypsum-based or resin-based. If the putty is refractory, which code should it be classified under? If the putty has refractory performance, it should be classified under 381600 (refractory cements, mortars, concretes, etc.), not 321410. Refractoriness usually means it can withstand high temperatures without burning, and a refractory test report is required. How to distinguish 321410 from 350610 adhesives? 321410 specifically refers to building putty used for caulking and sealing, with a composition containing a large amount of fillers; 350610 is general-purpose adhesive used for bonding, usually without fillers or with low filler content. If a product both bonds and caulks, classification is determined by its main function. How should composition and content be filled in when declaring? All components and percentages must be listed, such as calcium carbonate 70%, resin 20%, solvent 5%, additives 5%. If solvents are included, the type and content must be indicated to avoid classification disputes or safety regulatory issues caused by omission. What is the export tax rebate rate for 321410? The export tax rebate rate must be checked according to the latest policy, usually available from the website of the State Taxation Administration or the General Administration of Customs. The rebate rate may be adjusted in different periods, and the latest regulations at the time of export should prevail. How should putty products sold via cross-border e-commerce be declared? Cross-border e-commerce must declare the HS code according to the actual commodity; if it is small retail packaging, it is still classified under 321410. Product name, composition, use, and other elements must be provided, and the customs requirements of the destination country should be noted, such as compliance with REACH regulations in the EU. Are putty products subject to dangerous goods regulation? If the putty contains flammable solvents (such as banana oil), it may be classified as dangerous goods and must be declared according to dangerous goods transport requirements. If it is water-based or powdery, it is usually not dangerous goods. The specific determination must be based on the composition and MSDS.