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CHAPTER 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and 
other colouring matter; paints arid varnishes; putty and other mastics; inks
Notes:
1. This Chapter does not cover :
 
2. Heading No. 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3. Headings Nos. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of Heading No. 32.06, colouring pigments of Heading No. 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 No. 32.12), or to other preparations of Heading No. 32.07,32.08,32.09, 32.10, 32.12, 32.13 or 32.15.

4. Heading No. 32.08 includes solutions (other than collodions) consisting of any of the products specified in Headings Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 per cent 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 No. 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
 

Heading 
No. 
Sub-heading
No. 
Description of article  Rate of duty 
      Standard Preferential
Areas
(1)  (2)  (3)  (4)  (5)
32.01   Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives    
  3201.10  - Quebracho extract  15%  ... 
  3201.20  - Wattle extract  15%  ... 
  3201.90  -Other  15%  5% 
32.02   Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning    
  3202.10  - Synthetic organic tanning substances  35%  ... 
  3202.90  - Other  35%  ... 
32.03 3203.00  Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 35%  ... 
32.04   Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined    
    - Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter:    
  3204.11  -- Disperse dyes and preparations based thereon  35%  ... 
  3204.12  -- Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon  35%  ... 
  3204.13  -- Basic dyes and preparations based thereon  35%  ... 
  3204.14  -- Direct dyes and preparations based thereon  35%  ... 
  3204.15  -- Vat dyes (including those usable in that state as pigments) and preparations based thereon  35%  ... 
  3204.16  -- Reactive dyes and preparations based thereon  35%  ... 
  3204.17  -- Pigments and preparations based thereon  35%  ... 
  3204.19  --Other, including mixtures of colouring matter of two or more of the sub-heading Nos. 3204.11 to 3204.19  35%  ... 
  3204.20  - Synthetic organic products of a kind used as fluorescent brightening agents  35%  ... 
  3204.90  - Other  35%  ... 
32.05 3205.00  Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 35%  ... 
32.06   Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of Heading Nos. 32.03,32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined    
    - Pigments and preparations based on titanium dioxide:    
  3206.11  -- Containing 80% or more by weight of titanium dioxide 
calculated on the dry weight 
35%  ... 
  3206.19  -- Other  35%  ... 
  3206.20  - Pigments and preparations based on chromium compounds  35%  ... 
  3206.30  - Pigments and preparations based on cadmium compounds  35%  ... 
    - Other colouring matter and other preparations:    
  3206.41  -- Ultramarine and preparations based thereon  35%  ... 
  3206.42  -- Lithopone and other pigments and preparations based on zinc sulphide  35%  ... 
  3206.43  -- Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)  35%  ... 
  3206.49  --Other  35%  ... 
  3206.50  - Inorganic products of a kind used as luminophores  35%  ... 
32.07   Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes    
  3207.10  - Prepared pigments, prepared opacifiers, prepared colours and similar preparations  35%  ... 
  3207.20  - Vitrifiable enamels and glazes, engobes (slips) and similar preparations  35%  ... 
  3207.30  - Liquid lustres and similar preparations  35%  ... 
  3207.40  - Glass frit and other glass, in the form of powder, granules or flakes  35%  ... 
32.08   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    
  3208.10  - Based on polyesters  35%  ... 
  3208.20  - Based on acrylic or vinyl polymers  35%  ... 
  3208.90  - Other  35%  ... 
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    
  3209.10  - Based on acrylic or vinyl polymers  35%  ... 
  3209.90  - Other  35%  ... 
32.10 3210.00  Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 35%  ... 
32.11 3211.00  Prepared driers 35%  ... 
32.12   Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale    
  3212.10  - Stamping foils  35%  ... 
  3212.90  - Other  35%  ... 
32.13   Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings    
  3213.10  - Colours in sets  35%  ... 
  3213.90  - Other  35%  ... 
32.14   Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like    
  3214.10  - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings  35%  ... 
  3214.90  - Other  35%  ... 
32.15   Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid    
    - Printing ink:    
  3215.11  -- Black  35%  ... 
  3215.19  -- Other  35%  ... 
  3215.90  - Other  35%  ...