CHAPTER 32

 Notes.

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.


HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

32.01

Tanning extracts of vegetable origin; tannins and other derivatives

3201.1000.00

Quebracho extract

5

5

3201.2000.00

Wattle extract

5

5

3201.9000.00

Tanning extracts of vegetablorigin; ta Other

5

5

32.02

Synthetic organic and inorganic tanning substances; tanning
preparations

3202.1000.00

Synthetic organic tanning substances

5

5

3202.9000.00

Synthetic ganic tanning substances; in other

10

5

32.03

Colouring matter of vegetable or animal origin, and preparations

3203.0010.00

Natural indigo

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

32.03

Colouring matter of vegetable or animal origin, and preparations

3203.0090.00

.

5

5

32.04

Synthetic organic colouring matter and preparations and products

3204.1100.00

Disperse dyes and preparations based thereon

5

5

3204.1200.00

Acid dyes, whether or not premetallised, and preparation

5

5

3204.1300.00

Basic dyes and preparations based thereon

5

5

3204.1400.00

Direct dyes and preparations based thereon

5

5

3204.1500.00

Vat dyes (including those usable in that state as pigmen

5

5

3204.1600.00

Reactive dyes and preparations based thereon

10

5

3204.1700.00

Pigments and preparations based thereon

5

5

3204.1900.00

Other, including mixtures of colouring matter of two or

5

5

3204.2000.00

Synthetic organic products of a kind used as fluorescent brightening
agents

5

5

3204.9000.00

Other Synthetic organic colouring matter, whether or not

5

5

32.05

Colour lakes; preparations based on colour lakes as specified in note 3

3205.0000.00

.

10

5

32.06

Other colouring matter, nes; inorganic products used as luminophores

3206.1100.00

Containing 80 % or more by weight of titanium dioxide calculated on the
dry matter

5

5

3206.1900.00

Other pigments and preparations based on titanium dioxide

5

5

3206.2000.00

Pigments and preparations based on chromium compounds

5

5

3206.4100.00

Ultramarine and preparations based thereon

5

5

3206.4200.00

Lithopone and other pigments and preparations based on zinc sulphide

5

5

3206.4910.00

Pigments and preparations based on cadminum compounds

5

5

3206.4920.00

Pigments and preparations based on hexacynoferrates (ferrocynides and
ferricynides)

5

5

3206.4990.00

Other Medicaments covered in the heading not specified or included

10

5

3206.5000.00

Inorganic products of a kind used as luminophores

5

5

32.07

Prepared pigments, opacifiers... for ceramics, etc; glass frit...

3207.1000.00

Prepared pigments, prepared opacifiers, prepared colours and similar
preparations

5

5

3207.2000.00

Vitrifiable enamels and glazes, engobes (slips) and similar preparations

5

5

3207.3000.00

Liquid lustres and similar preparations

5

5

3207.4000.00

Glass frit and other glass, in the form of powder, granules or flakes

5

5

32.08

Paints and varnishes based on polymers in a non-aqueous medium

3208.1000.00

Based on polyesters

20

5

15

3208.2010.00

Varnishes (including lacquers)

20

5

3208.2020.00

Paints (including enamels)

20

5

3208.2090.00

Solutions as defined in Note 4 to this Chapter

20

5

3208.9010.00

Varnishes

20

5

3208.9021.00

Dry powder paint

20

5

3208.9029.00

Other Paints and varnishes covered in the heading not specified or
included

20

5

10

3208.9090.00

Solutions as defined in Note 4 to this Chapter

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

32.09

Paints and varnishes, in an aqueous medium

3209.1010.00

Varnishes

20

5

3209.1020.00

Paints

20

5

3209.9010.00

Varnishes

20

5

3209.9020.00

Paints

20

5

32.10

Other paints and varnishes (incl. enamels...)...

3210.0010.00

Varnishes

20

5

3210.0020.00

Paints

20

5

3210.0090.00

.

20

5

32.11

Prepared driers

3211.0000.00

.

5

5

32.12

Pigments used for paint making; stamping foils; dyes; for retail sale

3212.1000.00

Stamping foils

5

5

3212.9000.00

Pigments (including metallic powders and Other

5

5

32.13

Artists', students' or signboard painters' colours, in packings

3213.1000.00

Colours in sets

10

5

3213.9000.00

Artists, students or signboard painter Other

10

5

32.14

Glaziers putty, etc; painters' fillings; non-refractory surfacing preps

3214.1010.00

Glaziers' putty, grafting putty, resin cements, caulking compounds and
other mastics

10

5

3214.1020.00

Painters' fillings

10

5

3214.9000.00

nonrefractory surfacing preparations for facades, indoor

10

5

32.15

Printing ink, writing or drawing ink and other inks

3215.1100.00

Black

10

5

3215.1900.00

Printing ink, writing or drawing ink and Other[printing ink]

10

5

3215.9010.00

Writing ink

10

5

3215.9090.00

Other ink not specified

20

5