SURFACE COATING FOR TIMBER PRODUCTS. GOODS ARE USED TO OFFER A COLOUR ENHANCING DURABLE SURFACE FINISH TO WOOD BASED PRODUCTS. MATERIAL IS USUALLY PURCHASED IN A 1 LTRE CAN. BASED ON URETHANE RESIN SOLIDS IN VOLATILE ORGANIC SOLVENTS (E.G. MINERAL SPIRITS, KEROSENE).

THE SURFACE COATING IS CLASSIFIED TO COMMODITY CODE 3208901990 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES GIR 1 HAS BEEN USED TO CLASSIFY THE SURFACE COATING BY THE TERMS OF HEADING 3208 (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) AND ANY RELEVANT SECTION AND CHAPTER NOTES GIR 5(b) HAS BEEN USED TO INCLUDE THE PACKING. GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL (320890 - OTHER [THAN: "BASED ON POLYESTERS" AND "BASED ON ACRYLIC OR VINYL POLYMERS"]) SECTION NOTES AND CHAPTER NOTES CHAPTER NOTE 1 TO CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS: HEADING 3208 INCLUDES SOLUTIONS (OTHER THAN COLLODIONS) CONSISTING OF ANY OF THE PRODUCTS SPECIFIED IN HEADINGS 3901 TO 3913 IN VOLATILE ORGANIC SOLVENTS WHEN THE WEIGHT OF THE SOLVENT EXCEEDS 50 % OF THE WEIGHT OF THE SOLUTION. HARMONISED SYSTEM EXPLANATORY NOTES EXPLANATORY NOTE (C) TO HEADING 3208 (SOLUTIONS AS DEFINED IN NOTE 4 TO CHAPTER 32) BY VIRTUE OF NOTE 4 TO THIS CHAPTER, SOLUTIONS (OTHER THAN COLLODIONS) OF THE FOLLOWING COMPOSITIONS ARE CLASSIFIED IN THIS HEADING: - ONE OR MORE OF THE PRODUCTS SPECIFIED IN HEADINGS 39.01 TO 39.13 AND ANY DISSOLVED INGREDIENTS NECESSARY FOR THE MANUFACTURE OF THESE PRODUCTS, SUCH AS ACCELERATORS, RETARDERS, CROSS-LINKING AGENTS (EXCLUDING, THEREFORE, SOLUBLE INGREDIENTS SUCH AS COLOURANTS AND INSOLUBLE INGREDIENTS SUCH AS FILLERS OR PIGMENTS, AS WELL AS ALL PRODUCTS WHICH MIGHT BE INCLUDED IN THESE HEADINGS BY THE EFFECT OF OTHER NOMENCLATURE PROVISIONS) IN VOLATILE ORGANIC SOLVENTS, IF THE WEIGHT OF THE SOLVENT EXCEEDS 50 % OF THE WEIGHT OF THE SOLUTION; - ONE OR MORE OF THE ABOVE PRODUCTS AND A PLASTICISER IN VOLATILE ORGANIC SOLVENTS, IF THE WEIGHT OF THE SOLVENT EXCEEDS 50 % OF THE WEIGHT OF THE SOLUTION. SUCH SOLUTIONS FALL IN CHAPTER39 IF THE WEIGHT OF THE VOLATILE ORGANIC SOLVENT DOES NOT EXCEED 50 % OF THE WEIGHT OF THE SOLUTION. THE EXPRESSION "VOLATILE ORGANIC SOLVENTS" ALSO INCLUDES SOLVENTS HAVING A RELATIVELY HIGH BOILING POINT, E.G. TURPENTINE.