Product classification

HS code for Polyester varnish: 3208.10

Paints and varnishes, based on polyesters, dispersed or dissolved in a non-aqueous medium.

Classification of polyester varnish under HS 3208.10

Polyester varnish is classified under HS code 3208.10. This classification is based on the product being a varnish or paint consisting of synthetic polymers (specifically polyesters) dispersed or dissolved in a non-aqueous medium. Heading 32.08 is reserved for solutions where the weight of the volatile organic solvent exceeds 50% of the weight of the solution, or where the medium is non-aqueous regardless of the solvent percentage. The subheading 3208.10 specifically identifies polyesters as the primary film-forming agent. This includes both unsaturated and saturated polyesters used in industrial coatings. The classification follows Note 4 to Chapter 32, which specifies that solutions consisting of products specified in headings 39.01 to 39.13 in volatile organic solvents are classified here when the solvent exceeds the 50% threshold. Polyester varnishes are valued for their high gloss, durability, and chemical resistance, making them a staple in wood finishing and automotive topcoats.

Covers
  • Solvent-based polyester clear coats
  • Industrial polyester varnishes for wood
  • Non-aqueous polyester lacquers
  • Two-part polyester finishing resins in solvent
  • High-solids polyester coatings (non-aqueous)
Also under 3208.10
  • AkzoNobel Interpon (powder coatings)
  • PPG Deltron (automotive)
  • Sherwin-Williams Polane
  • Jotun Hardtop (marine)
  • BASF Glasurit (automotive)

Codes often confused with 3208.10

Common mistake. A frequent error is classifying these products under HS code 3209.10. However, 3209 is strictly for paints and varnishes based on polymers dispersed or dissolved in an aqueous (water-based) medium. If the solvent is water, 3208.10 is incorrect. Another common misclassification is HS code 3907.91 or 3907.99, which covers polyester resins in primary forms. The distinction is that 3208.10 refers to a finished coating material ready for application as a varnish, whereas 3907 refers to the raw plastic resin before it has been formulated into a paint or varnish with specific solvents and additives.

3209.10Paints and varnishes; based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium32.09Paints and varnishes (including enamels and lacquers) based on synthetic or chemically modified natural polymers, dispersed or dissolved in an aqueous medium3907.91Polyesters; n.e.c. in heading no. 3907, unsaturated, in primary forms3907.99Polyesters; n.e.c. in heading no. 3907, saturated, in primary forms39.07Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

Top exporters and importers of HS 320810 (the code used for polyester varnish), 2025

In 2025, the largest exporter of HS 320810 (the code used for polyester varnish) in UN Comtrade data was Germany, with 15% of world exports; the largest importer in UN Comtrade data was Germany, with 6.5% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 320810, not only polyester varnish.

Top exporters 2025 · share of world exports

  1. 1 Germany $463M
  2. 2 Italy $386M
  3. 3 United States $317M

World total: $3.1B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $207M
  2. 2 China $161M
  3. 3 France $159M

World total: $3.2B 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 polyester varnish

Brazil splits HS 3208.10 into 3 NCM codes. Pick the one that matches your product:

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about polyester varnish

What is the HS code for Polyester varnish?

The HS code for Polyester varnish is 320810 (Paints and varnishes; based on polyesters, dispersed or dissolved in a non-aqueous medium). The HS code for polyester-based varnishes dissolved in a non-aqueous medium is 3208.10.

How do I classify Polyester varnish for customs?

Polyester varnish is classified under HS code 320810 — Paints and varnishes; based on polyesters, dispersed or dissolved in a non-aqueous medium. This is a 6-digit subheading level code.

What is the difference between HS code 3208 and 3209?

The difference lies in the solvent. HS code 3208 is for solvent-based (non-aqueous) coatings, while HS code 3209 is for water-based (aqueous) coatings.

Which countries are the top exporters of polyester varnish (HS 320810)?

In 2025, the top exporters of HS 320810 (the code used for polyester varnish) in UN Comtrade data were Germany ($463M, 15% of world exports), Italy ($386M) and the United States ($317M). World exports came to about $3.1B, 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 polyester varnish (HS 320810)?

In 2025, the top importers of HS 320810 (the code used for polyester varnish) in UN Comtrade data were Germany ($207M, 6.5% of world imports), China ($161M) and France ($159M). World imports came to about $3.2B, 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.

Is the HS code for Polyester varnish the same in all countries?

The base HS code 320810 for Polyester varnish is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for polyester varnish in Brazil?

Brazil splits HS 320810 into 3 NCM codes, so the right one for polyester varnish depends on the product's details: 3208.10.10 (Polyester paints, non-aqueous), 3208.10.20 (Polyester varnishes, non-aqueous), 3208.10.30 (Polyester solutions per Chapter 32 Note 4).