1.-This Chapter does not cover :

(a) Separate chemically defined elements or compounds (except those of heading No. 32.03 or 32.04 inorganic products of a kind used as luminophores (heading No. 32.06) glass obtained from fused quartz or other fused silica in the forms provided for in heading No. 32.07 and also dyes and other colouring matter put up in forms or packings for retail sale of heading No. 32.12);

(b) Tannates or other tannin derivatives of products of headings Nos. 29.36 to 29.39 29.41 or 35.01 to 35.04; or

(c) Mastics of asphalt or other bituminous mastics (heading No. 27.15).

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 32.1 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 % 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 :

(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.

GENERAL

This Chapter covers preparations used in the tanning and bating of hides and skins (tanning extracts of vegetable origin synthetic tanning substances whether or not mixed with natural tanning materials and artificial bates).

It also includes colouring matter of vegetable animal or mineral origin and synthetic organic colouring matter and most of the preparations obtained from these colouring matters (paints ceramic colours inks etc.). Various other preparations such as varnishes driers and putty are also included.

Except as regards the goods covered by headings 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 the dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12) products consisting of chemically defined elements or compounds are excluded from this Chapter and in general fall in CHAPTER28 or 29.

In the case of certain paints and varnishes of headings 32.08 to 32.10 or mastics of heading 32.14 the intermixture of the various constituents or the addition of certain constituents (e.g. hardeners) must be carried out at the time of use. Such products remain classified in these headings provided the constituents are :

15 HEADINGS

32.01 - TANNING EXTRACTS OF VEGETABLE ORIGIN; TANNINS AND THEIR SALTS ETHERS ESTERS AND OTHER DERIVATIVES.

32.02 - SYNTHETIC ORGANIC TANNING SUBSTANCES; INORGANIC TANNING SUBSTANCES; TANNING PREPARATIONS WHETHER OR NOT CONTAINING NATURAL TANNING SUBSTANCES; ENZYMATIC PREPARATIONS FOR PRE-TANNING.

32.03 - 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.

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 (+) .

32.05 - COLOUR LAKES; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOUR LAKES.

32.06 - OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER OTHER THAN THOSE OF HEADING No. 32.03 32.04 OR 32.05; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES WHETHER OR NOT CHEMICALLY DEFINED (+) .

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.

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.

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.

32.10 - OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS LACQUERS AND DISTEMPERS); PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER.

32.11 - PREPARED DRIERS.

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.

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.

32.14 - GLAZIERS' PUTTY GRAFTING PUTTY RESIN CEMENTS CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FA€ADES INDOOR WALLS FLOORS CEILINGS OR THE LIKE.

32.15 - PRINTING INK WRITING OR DRAWING INK AND OTHER INKS WHETHER OR NOT CONCENTRATED OR SOLID.

(i) having regard to the method in which they are put up clearly identifiable as being intended to be used together without first being repacked;

(ii) presented together; and

(iii)identifiable whether by their nature or by the relative proportions in which they are present as being complementary one to another.

However in the case of products to which a hardener has to be added at the time of use the absence of the hardener does not exclude these products from these headings provided they are by their composition or packing clearly identifiable as intended to be used in the preparation of paints varnishes or mastics.