WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
32.08 - Paints and varnishes (includin enamels and lacquers) based on synthetic polymers or chemically modified natur polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter. S 3208.10 3208.20 3208.90 - Based on polyesters - Based on acrylic or vinyl polymers - Other (A) PAINTS (INCLUDING ENAMELS) Paints of this headin are dispersions of insoluble colouring matter (chiefly mineral or organic pigments, or colour akes), or metallic flakes or owders, in a vehicle consisting of a binder dispersed or dissolved in a non-aqueous medium, &e binder, which is the film-producing agent, consists of synthetic polymers (such as phenolic resins, amino-resins, thermosetting or other acrylic polymers, alkyds and other polyesters, vinyl olymers, silicones, epoxide resins and synthetic rubber) or of chemically modified natural po ymers (such as chem~calderivatives of cellulose or natural rubber). ? S Varying quantities of other products, such as driers (mainly based on cobalt, manganese, lead or zinc compounds), thickenin agents (aluminium soaps and zinc soaps), surface-active agents, diluents or fillers (barium su phate, calcium carbonate, talc, etc.) and anti-skinning agents (e.g., butanone oxime) may be added to the vehicle for specific purposes. f In solvent-thinned aints the solvent and the thinner are volatile liquids (such as white spirit, toluene, gum,woo! or sul hate turpentine, mixtures of synthetic solvents, etc. added to dissolve a solid binder an to give the paint the proper flowing consistency or ease of application. B When the vehicle consists of a varnish, the paint is known as an enamel; on drying it gives a particularly smooth hard film, which may be glossy or matt. The formulation of solvent-thinned paints and enamels depends on the specific use for which they are made and such products normally contain several pigments and several binders. The form, after drymg, a non-sticky, opaque, coloured film, glossy or matt, on the surfaces to whic they are applied. h (B) VARNISHES (INCLUDING LACQUERS) Varnishes and lacquers of this heading are liquid preparations for protecting or decorating surfaces. They are based on s thetic olymers (including synthetic rubber) or chemically modified natural polymers (sucl?as cell$ose nitrate or other cellulose derivatives, novolacs or other phenolic resins, amino-resins, silicones, etc.) with added solvents and thinners. They form a dry, water-insoluble, relatively hard, more or less transparent or translucent, smooth, continuous film which may be glossy, matt or satiny. They may be coloured by the addition of colouring matter of a kind soluble in the com osition. ( I n p and enamels the colouring matter is called the " pigment " and is insolub e in the me a - see Part (A) above.) P The more common methods of applyin paints, varnishes and lacquers are by use of a brush or roller. The main industrial methods use Include spraying, dipping and machine-coating. % This heading also includes : (1) Varnishes intended to be diluted at the time of their application. They consist of resin dissolved in a small quantity of solvent and of in edients such as anti-skmning agents and certain third thixotropic or drying agents whicf make them suitable for use solely as varnishes. Varnishes of this description, in which the secondary ingredients are also in solution, can be distinpished fiom the solutions defined in Note 4 to the Chapter on the basis of the difference m the chemical nature of their respective secondary ingredients and the consequent differences in the functions performed by those ingredients in the two types of solutions. (2) Radiation-curable varnishes, which consist of oligomers (i.e., polymers comprising 2, 3 or 4 monomer units) and cross-linking monomers, in volatile solvents, with or wthout hoto-initiators. These varnishes are cured by the action of ultra-violet light, infia-red fight, X-rays, electron beams or other radiation to form cross-linked, solvent-insoluble network structures (a hard, dry film). Products of this type do not fall in this heading unless they are clearly identifiable as bein intended for use solely as varnishes. Similar products of a kind used as photographic emu sions fall in heading 37.07. f (3) Varnishes being solutions of the polymers described in (C) below, i.e., those of headin s 39.01 to 39.13, whatever the weight of the solvent, containing added substances other t an those necessary for the manufacture of products specified in headin s 39.01 to 39.13, such as anti-skinning agents and certain thixotropic or drylng agents, w ich make them suitable for use solely as varnishes. t % This part excludes solutions covered by Note 4 to the present Chapter (see Part (C) below). (C) SOLUTIONS AS DEFINED TN NOTE 4 TO CHAPTER 32 By virtue of Note 4 to this Chapter, solutions (other than collodions) of the following compositions are classified in this heading : - one or more of the roducts specified in headings 39.01 to 39.13 and any dissolved ingredients necessary or the manufacture of these roducts, such as accelerators, retarders, cross-linking a ents (excludin , therefore, solub e ingredients such as colourants and insoluble ingreiients such as illers or pigments, as well as all products which might be included in these headings by the effect of other Nomenclature provisions) in volatile organic solvents, if the weight of the solvent exceeds 50 % of the weight of the solution; f B P - one or more of the above roducts and a plasticiser in volatile organic solvents if the weight of the solvent exceeds 50 80of the weight of the solution. Such solutions fall in Chapter 39 if the weight of the volatile organic solvent does not exceed 50 % of the weight of the solution. The expression " volatile organic solvents boiling point, e.g., turpentine. " also includes solvents having a relatively high Glues of similar composition to the preparations described in the penultimate ara aph of Part (B above, or glues put up for retail sale and not exceeding a net weight o 1 g are exclude (heading 35.06). P f The heading also excludes : (a) Surfacing preparations for walls, floors, etc., based on plastics with the addition of a high pro ortion of fillers and which, like conventional mastics, are applied with a spatula, trowe , etc. (heading 32.14). P (b) Printing inks R-hich though having a similar qualitative composition to paint, are not suitable for painting applications (heading 32.15). (c) Varnishes, of the nail varnish type, put up in the forms descriied in Explanatory Note to heading 33.04. (d) Correcting fluids consisting essentially of pigments, binders and solvents, put up in packings for retail sale for use for masking errors or other unwanted marks in typescripts, manuscripts, photocopies, offset printing masters or the like and cellulose varnishes put up in packings for retail sale as stencil correcting preparations (heading 38.24). (e) Collodions, irrespective of the proportion of solvent (heading 39.12).
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 or 35.01 to 35.04; or (c) Mastics of asphalt or other bituminous mastics (heading 27.15). 2.- Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes. 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, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15. 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.- 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.- 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.