3209 - Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium:

Chapter 32 of the Harmonized Tariff Schedule (HTS) encompasses a wide array of materials used in tanning, dyeing, and surface finishing. Within this chapter, heading 3209 specifically identifies paints and varnishes that are formulated with synthetic polymers or chemically modified natural polymers. The defining characteristic of these products is that their base polymers are dispersed or dissolved in an aqueous medium, meaning water is the primary solvent or dispersing agent. This category includes a broad range of finishes such as enamels and lacquers that meet these criteria.

Unlike sibling categories that may cover raw materials, pigments, or other types of coatings (e.g., those based on non-aqueous solvents), heading 3209 is strictly for water-based polymer coatings. This distinction is crucial for accurate customs classification, as it separates products based on their formulation and primary solvent. The intended use of these paints and varnishes, whether for decorative, protective, or industrial applications, does not alter their classification under 3209 as long as they meet the water-based polymer criteria.

Heading 3209 is further subdivided to provide more granular classification based on the specific type of polymer used. The principal subcategory, 3209.10, covers products based on acrylic or vinyl polymers, which are common synthetic binders in water-based paints. The remaining products, classified under 3209.90, encompass paints and varnishes with other types of synthetic or chemically modified natural polymers dispersed or dissolved in an aqueous medium. These subcategories allow for more precise tracking and statistical reporting of trade in these diverse coating materials.