Polyester Polyurethane Varnish from Mexico
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 — Mexico → United States
13.7%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, 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