Determining Tariff Line Classification for Import Resin Masterbatches
Masterbatch tariff classification depends on active payload function, carrier resin mass fractions, and legal chapter notes override rules.
HS Heading 3206
Meaning
World Customs Organization tariff designations classify inorganic coloring matter, preparation formulations and inorganic luminophores. Chemical suppliers enter inorganic pigments like titanium dioxide and iron oxide under HS Heading 3206 during import clearance operations. The heading covers inorganic color concentrates provided they are not dispersed in structural synthetic resin matrices beyond specific legal limits.
Inorganic Dispersion
Concentrated preparations based on titanium dioxide, ultrafine zinc oxide and inorganic colorants fall under this heading. Tariff scope under HS Heading 3206 covers unmixed inorganic pigments and preparations where inorganic matter provides the functional color or opacity. Physical forms range from dry powders and wet pastes to liquid dispersion media.
Manufacturing processes govern pigment dispersibility and technical purity levels.
Classification Threshold
Adding polymer carrier resins shifts material classification into Chapter 39 when the resin acts as a moulding compound. Masterbatch preparations containing inorganic pigments remain under HS Heading 3206 only when classified as preparation concentrates under relative chapter notes. Chemical analysis measures ash content and resin ratios to confirm tariff boundaries.
Customs Duty Impact
Import duty rates vary between pure inorganic pigments and prepared color dispersions. Importers must supply complete pigment analysis and carrier solvent details to maintain accurate tariff declarations. Reclassification by customs authorities leads to retroactive duty adjustments and customs clearing delays.