Product classification

HS code for Varnish brushes: 9603.40

Brushes, paint, distemper, varnish or similar brushes (not those of item no. 9603.30), paint pads and rollers.

Classification of varnish brushes under HS 9603.40

Varnish brushes are classified under HS code 9603.40 because they are specifically designed for the application of surface coatings such as paints, distempers, and varnishes. This classification falls under Chapter 96, which covers miscellaneous manufactured articles, and specifically Heading 9603, which includes brooms, brushes, and mops. Subheading 9603.40 is reserved for brushes used for painting or similar tasks, excluding those intended for artistic use. The classification is determined by the brush's construction—typically consisting of a handle and a head of natural or synthetic bristles—and its intended industrial or domestic utility in applying liquid coatings to large surfaces. According to the General Rules of Interpretation (GRI), the specific function of the brush as a tool for applying varnish dictates its placement here rather than in general-purpose brush categories. The materials used for the bristles, whether animal hair or synthetic filaments, do not change the primary classification as long as the tool is designed for the application of paint or varnish.

Covers
  • Flat varnish brushes
  • Round paint brushes
  • Wall brushes for distemper
  • Paint rollers and pads
  • Industrial coating brushes
  • Disposable chip brushes
Also under 9603.40
  • Purdy brushes
  • Wooster brushes
  • Graco paint rollers
  • Shur-Line paint pads
  • Corona brushes

Codes often confused with 9603.40

Common mistake. Varnish brushes are frequently confused with artists' brushes, which are classified under HS code 9603.30. The distinction lies in the precision and intended use; 9603.30 is for fine arts, calligraphy, or cosmetic application. Additionally, some importers mistakenly use 9603.90, which is a residual category for other brushes not elsewhere specified, but 9603.40 is the more specific and correct code for painting tools.

9603.30Brushes; artists' brushes, writing brushes and similar brushes for the application of cosmetics9603.90Brooms, brushes, mops, feather dusters, squeegees, hand operated mechanical floor sweepers; (not motorised), prepared knots and tufts for brooms or brush making n.e.c.

Top exporters and importers of HS 960340 (the code used for varnish brushes), 2025

In 2025, the largest exporter of HS 960340 (the code used for varnish brushes) in UN Comtrade data was China, with 58% of world exports; the largest importer in UN Comtrade data was the United States, with 12% 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 960340, not only varnish brushes.

Top exporters 2025 · share of world exports

  1. 1 China $715M
  2. 2 Czechia $73M
  3. 3 Germany $66M

World total: $1.2B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $139M
  2. 2 Germany $95M
  3. 3 United Kingdom $76M

World total: $1.2B 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 varnish brushes

Brazil splits HS 9603.40 into 2 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 varnish brushes

What is the HS code for Varnish brushes?

The HS code for Varnish brushes is 960340 (Brushes; paint, distemper, varnish or similar brushes (not those of item no. 9603.30), paint pads and rollers). The HS code for varnish brushes is 9603.40, which covers brushes for paint, distemper, varnish, or similar applications.

How do I classify Varnish brushes for customs?

Varnish brushes is classified under HS code 960340 — Brushes; paint, distemper, varnish or similar brushes (not those of item no. 9603.30), paint pads and rollers. This is a 6-digit subheading level code.

Are paint rollers classified under the same code?

Yes, HS code 9603.40 specifically includes paint rollers and paint pads alongside traditional brushes.

Which countries are the top exporters of varnish brushes (HS 960340)?

In 2025, the top exporters of HS 960340 (the code used for varnish brushes) in UN Comtrade data were China ($715M, 58% of world exports), Czechia ($73M) and Germany ($66M). World exports came to about $1.2B, 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.

Which countries are the top importers of varnish brushes (HS 960340)?

In 2025, the top importers of HS 960340 (the code used for varnish brushes) in UN Comtrade data were the United States ($139M, 12% of world imports), Germany ($95M) and the United Kingdom ($76M). World imports came to about $1.2B, 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 Varnish brushes the same in all countries?

The base HS code 960340 for Varnish brushes 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 varnish brushes in Brazil?

Brazil splits HS 960340 into 2 NCM codes, so the right one for varnish brushes depends on the product's details: 9603.40.10 (Paint rollers), 9603.40.90 (Paint, distemper and varnish brushes; paint pads).