HS Code for Varnishes

Varnishes based on polymers dispersed or dissolved in a non-aqueous medium are classified under HS code 3208.90. This code is part of Chapter 32, which encompasses tanning or dyeing extracts, tannins, and their derivatives, as well as paints and varnishes. Heading 3208 specifically addresses paints and varnishes where the medium is non-aqueous (solvent-based). The subheading 3208.90 is a residual category for products that do not fall under the more specific subheadings for polyester, acrylic, or vinyl polymers. Classification depends on the chemical nature of the binder and the type of solvent used, ensuring that solvent-borne protective coatings are distinguished from water-borne alternatives. To qualify for this code, the weight of the solvent must often exceed 50% of the weight of the solution, or the product must be clearly identified as a solvent-based coating. These products are used extensively in wood finishing, automotive topcoats, and industrial metal protection where a durable, non-aqueous film is required.

Products Included

• Solvent-based clear varnishes
• Polyurethane coatings (non-aqueous)
• Epoxy resin varnishes
• Alkyd resin enamels
• Cellulose lacquers
• Marine varnishes

Common Misclassification

The most common misclassification occurs with HS code 3209.10 or 3209.90, which are reserved for paints and varnishes based on polymers in an aqueous (water-based) medium. Another error involves HS code 3210.00, which covers other paints and varnishes not based on synthetic polymers, such as those based on natural resins or oil-based paints without synthetic polymer modification.

FAQ

What is the HS code for Varnishes?

Varnishes based on synthetic polymers in a non-aqueous medium are classified under HS code 3208.90.

How do I distinguish between HS 3208 and HS 3209?

The distinction is based on the solvent; 3208 is for solvent-based (non-aqueous) products, while 3209 is for water-based (aqueous) products.