# HS code 3207.40: Glass frit and other glass, in the form of powder, granules or flakes

> HS code 3207.40 covers glass frit and other glass, in the form of powder, granules or flakes. It sits in heading 32.07 (prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes) in chapter 32 (tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks). Other goods of heading 32.07 are classified under 3207.10 (prepared pigments, prepared opacifiers, prepared colours and similar preparations), 3207.20 (vitrifiable enamels and glazes, engobes (slips) or similar preparations) and 3207.30 (liquid lustres and similar preparations). National tariff lines under 3207.40 are live on border.bot for the United States (2 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/320740
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 32](https://border.bot/hs-codes/32) / [32.07](https://border.bot/hs-codes/3207) / [3207.40](https://border.bot/hs-codes/320740)

## Key facts

- HS code: 3207.40
- Covers: Glass frit and other glass, in the form of powder, granules or flakes
- Heading: [32.07: Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes](https://border.bot/hs-codes/3207)
- Chapter: [32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks](https://border.bot/hs-codes/32)
- Edition: HS2022
- Duty in the United States: [See its 2 lines](https://border.bot/countries/united-states/hs-codes/320740)

## What this code covers

HS code 3207.40 covers glass frit and other glass, in the form of powder, granules or flakes.

The legal text of the subheading is “Glass frit and other glass, in the form of powder, granules or flakes”, in HS2022.

## What it doesn’t cover

Other goods of heading 32.07 are classified under 3207.10 (prepared pigments, prepared opacifiers, prepared colours and similar preparations), 3207.20 (vitrifiable enamels and glazes, engobes (slips) or similar preparations) and 3207.30 (liquid lustres and similar preparations).

- [3207.10](https://border.bot/hs-codes/320710) Prepared pigments, prepared opacifiers, prepared colours and similar preparations
- [3207.20](https://border.bot/hs-codes/320720) Vitrifiable enamels and glazes, engobes (slips) and similar preparations
- [3207.30](https://border.bot/hs-codes/320730) Liquid lustres and similar preparations

## How it is structured

3207.40 is a six-digit subheading. Its first two digits, 32, are the chapter; the first four, 3207, are heading 32.07; the last two, 40, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- 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 32.07: Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes
- Subheading 3207.40: Glass frit and other glass, in the form of powder, granules or flakes

## In other countries

National tariff lines under 3207.40 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/320740): 2 lines, used by 1 other country

- Previous subheading: [3207.30](https://border.bot/hs-codes/320730) Liquid lustres and similar preparations
- Next subheading: [3208.10](https://border.bot/hs-codes/320810) Based on polyesters

## Frequently asked questions

### What does HS code 3207.40 cover?

HS code 3207.40 covers glass frit and other glass, in the form of powder, granules or flakes.

### Which heading and chapter is HS code 3207.40 in?

HS code 3207.40 is in heading 32.07 (prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes) in chapter 32 (tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks).

### Where are goods of heading 32.07 classified when 3207.40 doesn’t fit?

Other goods of heading 32.07 are classified under 3207.10 (prepared pigments, prepared opacifiers, prepared colours and similar preparations), 3207.20 (vitrifiable enamels and glazes, engobes (slips) or similar preparations) and 3207.30 (liquid lustres and similar preparations).

### Which countries’ tariffs list national lines under HS code 3207.40?

National tariff lines under 3207.40 are live on border.bot for the United States (2 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has 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.

Machine-readable: https://border.bot/hs-codes/320740.json