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 headings sit 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. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

See how classification works

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.

Need the 10-digit code for your product?

Paste a product description, upload a datasheet or photo, and TariffFlow will recommend a specific UK commodity code with structured reasoning, relevant published ruling examples, current HMRC measures, and a Case Pack you can keep on file.