THE WOOD COUNTER FINISH IS CLASSIFIED TO COMMODITY CODE 3210001000 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES
GIR 1 HAS BEEN USED TO CLASSIFY THE WOOD COUNTER FINISH BY THE TERMS OF HEADING 3210 (OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS); PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER) AND ANY RELEVANT SECTION AND CHAPTER NOTES
GIR 5(b) HAS BEEN USED TO INCLUDE THE PACKING.
HARMONISED SYSTEM EXPLANATORY NOTES
EXPLANATORY NOTE (A) (1) TO HEADING 3210 (VARNISHES (INCLUDING LACQUERS))
VARNISHES OF THIS HEADING INCLUDE:
OIL VARNISHES IN WHICH THE FILM-PRODUCING AGENT IS A DRYING OIL (E.G. LINSEED OIL) OR A MIXTURE OF DRYING OIL WITH LAC, NATURAL GUMS OR RESINS.
TERMS OF THE COMBINED NOMENCLATURE
CN CODE 32100010 COVERS "OIL PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS)"