UK Harmonised System · Section VI — Products of the chemical or allied industries

Chapter 32 — Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

15 headingssit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace — it walks the tree, cites binding rulings, and produces a signed audit Case Pack.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. This chapter does not cover: - a. separate chemically defined elements or compounds (except those of heading [3203](/headings/3203) or [3204](/headings/3204), inorganic products of a kind used as luminophores (heading [3206](/headings/3206)), glass obtained from fused quartz or other fused silica in the forms provided for in heading [3207](/headings/3207), and also dyes and other colouring matter put up in forms or packings for retail sale of heading [3212](/headings/3212)); - b. tannates or other tannin derivatives of products of heading [2936](/headings/2936) to [2939](/headings/2939), [2941](/headings/2941) or [3501](/headings/3501) to [3504](/headings/3504); or - c. mastics of asphalt or other bituminous mastics (heading [2715](/headings/2715)) 2. Heading [3204](/headings/3204) includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes. 3. Headings [3203](/headings/3203), [3204](/headings/3204), [3205](/headings/3205) and [3206](/headings/3206) apply also to preparations based on colouring matter (including, in the case of heading [3206](/headings/3206), colouring pigments of heading [2530](/headings/2530) or Chapter [28](/chapters/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 [3212](/headings/3212)), or to other preparations of heading [3207](/headings/3207), [3208](/headings/3208), [3209](/headings/3209), [3210](/headings/3210), [3212](/headings/3212), [3213](/headings/3213) and [3215](/headings/3215). 4. Heading [3208](/headings/3208) includes solutions (other than collodions) consisting of any of the products specified in heading [3901](/headings/3901) to [3913](/headings/3913) 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 [3212](/headings/3212) 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.

Headings in Chapter 32

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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