Polyester Polyurethane Varnish from Germany
A clear protective varnish based on polyester resins dispersed in a nonaqueous solvent, used for coating wood furniture and floors. It falls under HTS 3208.10.00.00 as it is a solution of polyester polymers in organic solvents where the solvent exceeds 50% by weight, per chapter note 4. This classification applies to polyester-based varnishes not qualifying as paints under other headings.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify solvent content exceeds 50% by weight via lab testing to confirm classification under chapter note 4
• Provide detailed composition certificates showing polyester base to avoid misclassification as acrylic or epoxy products
• Ensure VOC compliance documentation for US EPA regulations, as polyester varnishes often have high solvent levels