# European Union tariff line 3208 90 19 60: Copolymer of hydroxystyrene with one or more of the following: - styrene - alkoxystyrene - alkylacrylates dissolved in ethyl lactate

> In the European Union tariff, line 3208 90 19 60 covers solutions as defined in note 4 to this chapter, copolymer of hydroxystyrene with one or more of the following: - styrene - alkoxystyrene - alkylacrylates dissolved in ethyl lactate. The general (MFN) duty rate is 6.5%. It falls under HS subheading 3208.90 in heading 32.08 (chapter 32).

Source: https://border.bot/countries/european-union/hs-codes/3208901960
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 32](https://border.bot/countries/european-union/hs-codes/32) / [3208.90](https://border.bot/countries/european-union/hs-codes/320890) / [3208 90 19 60](https://border.bot/countries/european-union/hs-codes/3208901960)

## Key facts

- Tariff line: 3208 90 19 60
- Covers: Solutions as defined in note 4 to this chapter, copolymer of hydroxystyrene with one or more of the following: - styrene - alkoxystyrene - alkylacrylates dissolved in ethyl lactate
- Duty (MFN): 6.5%
- Preferential rates: From 0% (56 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- HS subheading: [3208.90](https://border.bot/hs-codes/320890)

## What this line covers

In the European Union tariff, line 3208 90 19 60 covers solutions as defined in note 4 to this chapter, copolymer of hydroxystyrene with one or more of the following: - styrene - alkoxystyrene - alkylacrylates dissolved in ethyl lactate.

Its legal text is “Copolymer of hydroxystyrene with one or more of the following: - styrene - alkoxystyrene - alkylacrylates dissolved in ethyl lactate”, read under “Other”, “Solutions as defined in note 4 to this chapter” and “Other”.

## How it is structured

It falls under HS subheading 3208.90 in heading 32.08 (chapter 32). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
- Heading 32.08: Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter
- Subheading 3208.90: Other
- Within the subheading: Solutions as defined in note 4 to this chapter
- Within the subheading: Other
- Line 3208 90 19 60: Copolymer of hydroxystyrene with one or more of the following: - styrene - alkoxystyrene - alkylacrylates dissolved in ethyl lactate

## Duty

The general (MFN) duty rate is 6.5%.

The rate is published on 3208 90 19 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 50 origins.

A preferential rate of 5.2% applies to goods from Mercosur.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: GSP - General arrangements (2020)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Ukraine (UA)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 5.2%: Mercosur (5500)

## Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

## In other countries

National tariff lines under 3208.90 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/320890): 1 line, used by 1 other country
- [The Harmonized System text for 3208.90](https://border.bot/hs-codes/320890)

## Other lines under 3208.90

- [3208 90 11 00](https://border.bot/countries/european-union/hs-codes/3208901100) Polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer
- [3208 90 13 00](https://border.bot/countries/european-union/hs-codes/3208901300) Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer
- [3208 90 19 13](https://border.bot/countries/european-union/hs-codes/3208901913) Mixture, containing by weight: - 20% or more but not more than 40% of a copolymer of methyl vinyl ether and monobutyl maleate (CAS RN 25119-68-0), - 7% or more but not more than 20% of a copolymer of methyl vinyl ether and monoethyl maleate (CAS RN 25087-06-3), - 40% or more, but not more than 65% of ethanol (CAS RN 64-17-5), - 1% or more but not more than 7% of butan-1-ol (CAS RN 71-36-3)
- [3208 90 19 15](https://border.bot/countries/european-union/hs-codes/3208901915) Chlorinated polyolefins, in a solution
- [3208 90 19 40](https://border.bot/countries/european-union/hs-codes/3208901940) Polymer of methylsiloxane, in the form of a solution in a mixture of acetone, butanol, ethanol and isopropanol, containing by weight 5 % or more but not more than 11 % of polymer of methylsiloxane
- [3208 90 19 45](https://border.bot/countries/european-union/hs-codes/3208901945) Polymer consisting of a polycondensate of formaldehyde and naphthalenediol, chemically modified by reaction with an alkyne halide, dissolved in propylene glycol methyl ether acetate
- [3208 90 19 47](https://border.bot/countries/european-union/hs-codes/3208901947) Solution containing by weight: - 0.1 % or more but not more than 20 % of alkoxygroups containing siloxane polymer with alkyl or aryl substituents - 75 % or more of an organic solvent containing one or more of propyleneglycolethylether (CAS RN 1569-02-4), propylene glycol mono methylether acetate (CAS RN 108-65-6) or propyleneglycol propylether (CAS RN 1569-01-3)
- [3208 90 19 50](https://border.bot/countries/european-union/hs-codes/3208901950) Solution containing by weight: - (63,5 ±10)% of gamma-butyrolactone (CAS RN 96-48-0), - (30 ± 10)% of aromatic polyhydroxyamide resin, - (3,5 ± 1,5)% of naphthoquinone ester derivative, - (1,5 ± 0,5)% of arylsilicic acid, - (1,5 ± 0,5)% of [3-(trimethoxysilyl)propyl]urea (CAS RN 23843-64-3)
- [3208 90 19 55](https://border.bot/countries/european-union/hs-codes/3208901955) Preparation of 5 % or more but not more than 20 % by weight of a copolymer of propylene and maleic anhydride, or a blend of polypropylene and a copolymer of propylene and maleic anhydride, or a blend of polypropylene and a copolymer of propylene, isobutene and maleic anhydride in an organic solvent
- [3208 90 19 65](https://border.bot/countries/european-union/hs-codes/3208901965) Silicones containing 50 % by weight or more of xylene and not more than 25 % by weight of silica, of a kind used for the manufacture of long term surgical implants
- [3208 90 19 90](https://border.bot/countries/european-union/hs-codes/3208901990) Other
- [3208 90 91 00](https://border.bot/countries/european-union/hs-codes/3208909100) Based on synthetic polymers
- [3208 90 99 00](https://border.bot/countries/european-union/hs-codes/3208909900) Based on chemically modified natural polymers

- Previous line: [3208 90 19 55](https://border.bot/countries/european-union/hs-codes/3208901955) Preparation of 5 % or more but not more than 20 % by weight of a copolymer of propylene and maleic anhydride, or a blend of polypropylene and a copolymer of propylene and maleic anhydride, or a blend of polypropylene and a copolymer of propylene, isobutene and maleic anhydride in an organic solvent
- Next line: [3208 90 19 65](https://border.bot/countries/european-union/hs-codes/3208901965) Silicones containing 50 % by weight or more of xylene and not more than 25 % by weight of silica, of a kind used for the manufacture of long term surgical implants

## Frequently asked questions

### What does tariff line 3208 90 19 60 cover in the European Union tariff?

In the European Union tariff, line 3208 90 19 60 covers solutions as defined in note 4 to this chapter, copolymer of hydroxystyrene with one or more of the following: - styrene - alkoxystyrene - alkylacrylates dissolved in ethyl lactate.

### What is the general (MFN) duty on 3208 90 19 60 in the European Union?

The general (MFN) duty rate is 6.5%. The rate is published on 3208 90 19 00.

### Which preferential rates apply to 3208 90 19 60?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 5.2% applies to goods from Mercosur.

## Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/3208901960.json
