3208.20.00.00 - Based on acrylic or vinyl polymers

This HTS classification, 3208.20.00.00, encompasses paints, varnishes, enamels, and lacquers that are formulated with acrylic or vinyl polymers as their primary binder. These coatings are dispersed or dissolved in a non-aqueous medium, meaning water is not the primary solvent. This category is crucial for identifying coatings where the polymer backbone is derived from acrylic monomers (like methyl methacrylate or acrylic acid) or vinyl monomers (such as vinyl acetate or vinyl chloride).

Distinguishing this category from its siblings is key for accurate classification. HTS code 3208.10.00.00 covers similar coatings but specifies those based on polyesters. Therefore, if a coating's binder is primarily a polyester resin, it would fall under 3208.10.00.00, not 3208.20.00.00. The residual category, 3208.90.00.00, is reserved for paints and varnishes based on synthetic polymers or chemically modified natural polymers not specifically falling under the polyester or acrylic/vinyl classifications.

As a leaf node, 3208.20.00.00 does not have further subdivisions. The classification hinges on the definitive presence of acrylic or vinyl polymers as the principal binding agent in the non-aqueous coating formulation. Examples within this category include acrylic enamels used for automotive finishes, vinyl-based lacquers for wood furniture, and acrylic paints for industrial protective coatings, provided they meet the non-aqueous medium requirement.