Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 3208

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.

3 subheadings

Subheadings

Related Advance Rulings

Explanatory Notes

The product at issue fulfills the three conditions. Heading 32.08 covers paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium. The Explanatory Notes to heading 32.08, Part (A), describe paints (including enamels) as “dispersions of insoluble colouring matter (chiefly mineral or...

Source: advance_ruling (C-2016-003203)

Chapter 32 Notes (6)
1. 1. This Chapter does not cover: • (a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12); • (b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41...
2. 2. Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3. 3. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints,...
4. 4. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
5. 5. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
6. 6. The expression "stamping foils" in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of: • (a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or • (b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

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