CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING :
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3213- ARTISTS' STUDENTS' OR SIGNBOARD PAINTERS' COLOURS, MODIFYING TINTS, AMUSEMENT COLOURS AND THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES, PANS, OR IN SIMILAR FORMS OR PACKAGING.
GIR 3B HAS BEEN USED AS THE WATERCOLOUR PAINTS ARE CONSIDERED TO BE THE ESSENTIAL CHARACTER
GIR 5B HAS BEEN USEDTO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADIING LEVEL. 321310 - COLOURS IN SETS.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSEN NOTE TO HEADING 3213 FIRST PARAGRAPH REFERS