# HS code 3208.10: Based on polyesters

> HS code 3208.10 covers based on polyesters. It sits in 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) 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 32.08 are classified under 3208.20 (based on acrylic or vinyl polymers) or 3208.90 (other). National tariff lines under 3208.10 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/320810
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 32](https://border.bot/hs-codes/32) / [32.08](https://border.bot/hs-codes/3208) / [3208.10](https://border.bot/hs-codes/320810)

## Key facts

- HS code: 3208.10
- Covers: Based on polyesters
- 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](https://border.bot/hs-codes/3208)
- 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 1 line](https://border.bot/countries/united-states/hs-codes/320810)

## What this code covers

HS code 3208.10 covers based on polyesters.

The legal text of the subheading is “Based on polyesters”, in HS2022.

## What it doesn’t cover

Other goods of heading 32.08 are classified under 3208.20 (based on acrylic or vinyl polymers) or 3208.90 (other).

- [3208.20](https://border.bot/hs-codes/320820) Based on acrylic or vinyl polymers
- [3208.90](https://border.bot/hs-codes/320890) Other

## How it is structured

3208.10 is a six-digit subheading. Its first two digits, 32, are the chapter; the first four, 3208, are heading 32.08; the last two, 10, 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 32.08: 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 3208.10: Based on polyesters

## In other countries

National tariff lines under 3208.10 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/320810): 1 line, used by 1 other country

- Previous subheading: [3207.40](https://border.bot/hs-codes/320740) Glass frit and other glass, in the form of powder, granules or flakes
- Next subheading: [3208.20](https://border.bot/hs-codes/320820) Based on acrylic or vinyl polymers

## Frequently asked questions

### What does HS code 3208.10 cover?

HS code 3208.10 covers based on polyesters.

### Which heading and chapter is HS code 3208.10 in?

HS code 3208.10 is in 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) 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 32.08 classified when 3208.10 doesn’t fit?

Other goods of heading 32.08 are classified under 3208.20 (based on acrylic or vinyl polymers) or 3208.90 (other).

### Which countries’ tariffs list national lines under HS code 3208.10?

National tariff lines under 3208.10 are live on border.bot for the United States (1 line, 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/320810.json