Harmonized System Codes • Schedule B • Harmonized Commodity Description

HS Code 32100000: Other Paints and Varnishes for Finishing Leather

When it comes to the international trade of paints and varnishes, one specific HS Code that stands out is 32100000. This code represents a wide range of products, including enamels, lacquers, distempers, and prepared water pigments. However, it's important to note that these products fall under the category of "Other paints and varnishes (including enamels, lacquers and distempers) nesoi; prepared water pigments of a kind used for finishing leather."

The bound or MFN (Most Favored Nation) duty rate for HS Code 32100000 is 1.8%. This means that every time a country lowers a trade barrier or opens up a market, it has to do so for the same goods or services from all its trading partners. This ensures fair and equal treatment in international trade.

The quantity unit for HS Code 32100000 is liters (L). This unit of measurement is commonly used to quantify the volume of paints and varnishes, making it easier to calculate import and export quantities.

There are also special tariff preference programs associated with HS Code 32100000. These programs provide certain countries with preferential treatment, allowing them to import or export these products at a reduced or duty-free rate. Some of the special tariff preference programs applicable to this HS Code include:

• Generalized System of Preferences (GSP): This program offers duty-free treatment for eligible countries.
• Australia Special Rate: Australia benefits from a specific tariff rate for this product.
• Bahrain Special Rate: Bahrain enjoys a special rate for imports and exports of HS Code 32100000.
• NAFTA for Canada: Under the North American Free Trade Agreement, Canada receives duty-free treatment for this product.
• Chile Special Rate: Chile has a special rate for imports and exports of this HS Code.
• Caribbean Basin Initiative (CBI): Countries in the Caribbean Basin region benefit from duty-free treatment for this product.
• Israel Special Rate: Israel receives duty-free treatment for imports and exports of HS Code 32100000.
• Andean Trade Preference Act (ATPA): Eligible countries in the Andean region enjoy preferential treatment for this HS Code.
• Jordan Special Rate: Jordan has a special rate for imports and exports of this product.
• Morocco Special Rate: Morocco receives a specific tariff rate for HS Code 32100000.
• NAFTA for Mexico: Similar to Canada, Mexico benefits from duty-free treatment under NAFTA.
• Oman Special Rate: Oman enjoys a special rate for imports and exports of this HS Code.
• Dominican Republic-Central American Special Rate (DR-CAFTA): Eligible countries in the DR-CAFTA region receive preferential treatment for this product.
• Peru Special Rate: Peru has a specific tariff rate for imports and exports of this HS Code.
• Singapore Special Rate: Singapore benefits from a special rate for this product.

When it comes to importing or exporting products under HS Code 32100000, it is important to consider the country of origin and destination. Different rules and regulations may apply, and it is crucial to comply with the customs requirements of both the importing and exporting countries.

Overall, HS Code 32100000 plays a significant role in international trade, covering a wide range of paints and varnishes used for finishing leather. Understanding the specifics of this HS Code, including the duty rates and special tariff preference programs, can help businesses navigate the complexities of global commerce and make informed decisions.