WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
32.09 - Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium. - Based on acrylic or vinyl polymers 3209.90 - Other 3209.10 Paints of this heading are composed of dispersions or solutions of a binder based on synthetic polymers or chemically modified natural pol ers, in an aqueous medium, blended with dis ersions of insoluble colouring matter (chie y mineral or organic pigments, or colour lakes) an fillers. Surfactants and protective colloids are added to stabilise the products. Varnishes of this heading are similar to aints exce t that the do not contain a pigment; however, they may contain colouring matter w&ch is solu le in the &nder. d" a g The binder, which is the film- roducin agent, consists of polymers, such as polyacrylic esters, poly(viny1 acetate) and goly&nY1 chkride), or copolymerisation products of butadiene and styrene. The expression " a ueous medium water and a water-so uble solvent. " means any medium consisting of water or a mixture of This heading does not cover : (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, tmwt$, etc. (heading 32.14). (b) Printing inks which though havin a similar qualitative composition to paint, are not suitable for painting applications (heading 3 2 . f ~ ) .
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.