WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
32.10 - Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. (A) PAINTS (INCLUDING ENAMELS) The paints (including enamels) of this heading include : (1) Drying oils (e.g., linseed oil), whether or not modified, or natural resins, dispersed or dissolved in an aqueous or non-aqueous medium, with added pigment. (2) Any liquid binder (including synthetic or chemically modified natural polymers) containing a hardener and pigments but not containing any solvent or other medium. (3) Rubber (other than synthetic rubber) based aints whether dispersed or dissolved in nonaqueous media, or dispersed in aqueous me la, with added pigment. Paints of this type are to be applied in thin layers to give flexible coatings. 2' (B) VARNISHES (INCLUDING LACQUERS) Varnishes of this heading include : (1) Oil varnishes in which the film-producing agent is a drying oil (e.g., linseed oil) or a mixture of drying oil with lac, natural gums or resins. (2) Varnishes and lacquers based on lac, natural gums or resins, consisting mainly of solutions or dispersions of lac, natural gums or resins (shellac, copal, rosin, darnar, etc.) in alcohol (spirit varnishes), gum, wood or sulphate turpentine, white spirit, acetone, etc. (3) Varnishes based on bitumen, apans, black varnishes, iturnen, etc., and certain Note to that heading.) .b products (sometimes known as black the distinction between varnishes based on 27.15, see exclusion (e) in the Explanatory (4) Liquid varnishes containing no solvent, which may consist of : (a) 11 uid plastics (usually e oxide resins or polyurethanes) and a film-producing a ent d c&ed lo this instance a "Rardener ". For certain varnishes the hardener must be a ded at the time of use in which case the two components are packed in separate containers. These containers may be put up together in one package; (b) a single resin, the formation of a film at the time of use depending not on the addition of a hardener but on the effect of heat or atmospheric moisture; or (c) oligomers (i.e., polymers comprising 2, 3 or 4 monomer units) and cross-linkin monomers, with or without hoto-initiators. These varnishes are cured by the action o$ ultra-violet light, infia-red fight, X-rays,electron beams or other radration to form cross-linked, solvent-insoluble network structures (a hard, dry film). Products of the types described in this item do not fall in this heading unless they are clear1 identifiable as being intended for use solely as varnishes. When this condition is not met t e types described in (a) and @ fall in Chapter 39. Products similar to the type described in (c) and of a kind used as p otographic emulsions fall in heading 37.07. h h i (5) Varnishes and lacquers based on rubber other than synthetic rubber dispersed or dissolved in non-aqueous media or disperse in aqueous media, ossib y with added colouring material soluble in the binder material. Varnishes of $is description must contain other ingredients which make them suitable for use solely as varnishes. When this condition is not met, these products generally fall in Chapter 40. (C) DISTEMPERS (INCLUDINGWHITENING FOR CLEANING FOOTWEAR) AND PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER (1) Distem ers are essentially composed of colourin pi ment or of mineral substances (e.g., whitingpwith certain quantities, usually very smaf1, o binders such as skin glue or casein. Fillers, insecticides or antiseptics are incorporated in some types. f Distempers include gelatinous white, casein distempers and silicate distempers. They are usually in powder form, but may be presented as pastes or emulsions. (2) Whitening for cleaning footwear consists of whiting ag lomerated in tablets by means of a binder (e.g., dextrin or skin glue). They are varieties o distempers. They may also be in the form of paste or dispersion. B (3) Prepared water pigments of a kind used for finishing leather are preparations similar to ord~narydistempers, consisting of mixtures of mineral or organic pigments and certain uantibes of binders (e.g., caseinates). They are in the form of powders or astes or %spersions in water, and sometimes incorporate products designed to give a bri liance to leather. P The heading also excludes : (a) Surfacing pre arations for walls, floors, etc., based on plastics or rubber with the addition of a high proportion o?fillers and which, like conventional mastics, are applied with a spatula, trowel, etc. (heading 32.14). (b) Printing inks which though havin a sirniIar qualitative composition to paint, are not suitable for painting applications (heading 32. 5). f (c) Powder paints consistin principally of lastics and containing additives and pigments, used for application to objects y the effect o heat with or without application of static electricity (Chapter 39). f P
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.