3202 - Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning:

Chapter 32 of the Harmonized Tariff Schedule (HTS) encompasses a range of products utilized in the tanning and dyeing industries. Specifically, heading 3202 focuses on substances and preparations employed in the tanning of hides and skins, a critical process in leather production. This category includes both synthetic and inorganic tanning agents, which are chemical compounds designed to stabilize collagen fibers in animal hides, rendering them durable and resistant to decay. It also covers tanning preparations that may incorporate natural tanning substances, as well as enzymatic preparations specifically formulated for the pre-tanning stage.

Unlike sibling categories in Chapter 01, which deal with live animals, heading 3202 is firmly situated within Section VI, covering products of the chemical industries. Its scope is distinct from other categories within Chapter 32 that might cover dyes, pigments, or paints, as 3202 is exclusively concerned with the chemical agents used in the transformation of raw hides into leather. The distinction lies in the primary function: 3202 items are dedicated to the tanning process itself, preparing the material for subsequent dyeing or finishing.

Within heading 3202, two subcategories exist to differentiate between types of tanning substances. Subheading 3202.10 specifically addresses "Synthetic organic tanning substances," which are manufactured chemicals offering consistent performance and often greater environmental compatibility compared to traditional methods. The remaining tanning substances and preparations fall under subheading 3202.90, denoted as "Other." This broader category captures inorganic tanning agents (such as chromium salts), natural tanning substances when presented as primary tanning agents, and specialized enzymatic preparations used in the initial stages of leather processing.