HS code · 6-digit subheading
HS Code 3209.90 – Paints and varnishes; (based on polymers other than acrylic or vinyl), dispersed or dissolved in an aqueous medium
HS code 3209.90 is the 6-digit subheading for paints and varnishes, (based on polymers other than acrylic or vinyl), dispersed or dissolved in an aqueous medium. It is used for water-based polyurethane coatings, aqueous epoxy primers, water-reducible alkyd paints, latex-modified cement coatings and water-based industrial enamels.
What HS 3209.90 covers
This HS code covers water-based paints and varnishes that utilize polymers other than acrylic or vinyl, such as water-reducible polyurethanes, epoxies, or modified alkyds. These specialized coatings are traded internationally for applications requiring specific performance characteristics like enhanced durability, chemical resistance, or adhesion, while still offering the environmental advantages of an aqueous medium. Importers are typically industrial users, automotive manufacturers, or specialized construction sectors. Exporters are often advanced chemical companies and manufacturers of high-performance coatings. Trade often involves technical specifications and performance data to ensure suitability for demanding applications.
- Covers
- Water-based polyurethane coatings
- Aqueous epoxy primers
- Water-reducible alkyd paints
- Latex-modified cement coatings
- Water-based industrial enamels
- Aqueous polyester dispersions
- Waterborne two-component coatings
- Examples
- Rust-Oleum Water-Based Epoxy
- AkzoNobel Sikkens Autowave
- PPG Envirobase High Performance
- Sherwin-Williams ProMar 400 Zero VOC
Codes often confused with 3209.90
Common mistake. Can be confused with 320910 if the specific polymer type is not clearly identified, or with 320890 if the aqueous medium is overlooked for a similar non-aqueous polymer.
Top exporters and importers of HS code 320990, 2025
In 2025, the largest exporter of HS code 320990 in UN Comtrade data was Germany, with 17% of world exports; the largest importer in UN Comtrade data was the United States, with 8.4% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Germany $573M 17% of world exports
- 2 United States $331M 9.9% of world exports
- 3 France $257M 7.7% of world exports
World total: $3.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $285M 8.4% of world imports
- 2 Germany $215M 6.3% of world imports
- 3 China $173M 5.1% of world imports
World total: $3.4B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 3209.90 3
Brazil splits HS 3209.90 into 3 NCM codes, Mercosur's 8-digit tariff lines.
- 3209.90.1 PaintsTintas Group
- 3209.90.11 Water-based polytetrafluoroethylene paintsÀ base de politetrafluoretileno
- 3209.90.19 Other water-based polymer paintsOutras
- 3209.90.20 Other water-based polymer varnishesVernizes
All Brazil NCM codes in heading 32.09 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 3209.90
What is HS code 320990?
HS code 320990 is a 6-digit subheading in the Harmonized System that covers: Paints and varnishes; (based on polymers other than acrylic or vinyl), dispersed or dissolved in an aqueous medium. This HS code covers water-based paints and varnishes that utilize polymers other than acrylic or vinyl, such as water-reducible polyurethanes, epoxies, or modified alkyds. These specialized coatings are traded internationally for applications requiring specific performance characteristics like enhanced durability, chemical resistance, or adhesion, while still offering the environmental advantages of an aqueous medium. Importers are typically industrial users, automotive manufacturers, or specialized construction sectors. Exporters are often advanced chemical companies and manufacturers of high-performance coatings. Trade often involves technical specifications and performance data to ensure suitability for demanding applications.
What products fall under HS code 320990?
Water-based polyurethane coatings, aqueous epoxy primers, water-reducible alkyd paints, latex-modified cement coatings, water-based industrial enamels, aqueous polyester dispersions, waterborne two-component coatings
What are common misclassifications for HS code 320990?
Can be confused with 320910 if the specific polymer type is not clearly identified, or with 320890 if the aqueous medium is overlooked for a similar non-aqueous polymer.
Which countries are the top exporters of goods under HS code 320990?
In 2025, the top exporters of HS code 320990 in UN Comtrade data were Germany ($573M, 17% of world exports), the United States ($331M) and France ($257M). World exports came to about $3.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 320990?
In 2025, the top importers of HS code 320990 in UN Comtrade data were the United States ($285M, 8.4% of world imports), Germany ($215M) and China ($173M). World imports came to about $3.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 320990 structured?
HS code 320990 is a 6-digit subheading under the Harmonized System. The first 2 digits (32) identify the chapter, digits 3-4 (09) identify the heading, and digits 5-6 (90) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 320990?
Brazil splits HS code 320990 into 3 NCM codes: 3209.90.11 (Water-based polytetrafluoroethylene paints), 3209.90.19 (Other water-based polymer paints), 3209.90.20 (Other water-based polymer varnishes). The first 6 digits of each match the HS code.