Chapter 32 covers 'Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks'. The core of this chapter is chemical preparations used for colouring, coating, decorating or protecting, including inorganic/organic pigments, dyes, coatings, inks, etc. Heading 3209 is located in the latter part of this chapter and specifically addresses paints and varnishes based on synthetic polymers or chemically modified natural polymers, and is explicitly limited to aqueous media. Heading 3209 covers 'Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium'. Key points: ① The binder must be a synthetic polymer or chemically modified natural polymer; ② It must be dispersed or dissolved in an aqueous medium (including water-soluble, emulsion, and water-dispersible types); ③ It includes varnishes, enamels and lacquers. This heading is subdivided by medium and polymer type, with 320990 covering other aqueous paints and varnishes, i.e., aqueous products not classified under more specific subheadings. Code 320990 has 6 digits: the first 2 digits '32' represent Chapter 32, i.e., tanning materials, dyes, pigments, paints, varnishes, putty, inks and other chemical products; digits 3-4 '09' represent heading 3209, i.e., paints and varnishes based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium; digits 5-6 '90' represent subheading 320990, i.e., other aqueous paints and varnishes other than subheading 320910 (based on acrylic or vinyl polymers). Therefore, 320990 specifically refers to aqueous coatings whose binder is not an acrylic or vinyl polymer (such as polyurethane, epoxy, alkyd, etc.). This commodity is classified under 320990 rather than 320910 or 321000 for the following core reasons: ① The binder is a synthetic polymer or chemically modified natural polymer, meeting the requirements of heading 3209; ② It is dispersed or dissolved in an aqueous medium, distinguishing it from solvent-based paints (classified under 3208); ③ The binder is not an acrylic or vinyl polymer, so it cannot be classified under 320910; ④ If it were solvent-based or in a non-aqueous medium, it should be classified under 3208; if it were printing ink, it should be classified under 3215. Therefore, 320990 is the residual subheading for paints and varnishes based on aqueous, non-acrylic/vinyl polymer binders.

Product Name: The specific name of the declared commodity, which should accurately reflect the product type, such as water-based polyurethane varnish, water-based epoxy primer, etc. Composition and Content: List the main components and their percentages, including binder polymer, pigments, additives, water, etc. The binder must specify the polymer type. Appearance: Describe the physical state of the product, such as liquid, viscous liquid, emulsion, etc., and indicate the colour. Whether Dispersed in Aqueous Medium: Clearly declare whether the product is water-soluble, emulsion-type or water-dispersible, confirming the medium is water. Binder Polymer Type: Indicate the specific type of synthetic polymer or chemically modified natural polymer, such as polyurethane, epoxy resin, alkyd resin, etc. Use: Explain the product's application scenario, such as architectural wall coating, wood coating, metal anti-corrosion, etc. Packaging Specifications: Declare the packaging form and net weight of the product, such as 20kg/drum, 5L/can, etc. Brand: Declare the brand or trademark of the product; if there is no brand, indicate 'no brand'. Product Name: Water-based polyurethane varnish; Composition and Content: polyurethane resin 45%, water 50%, additives 5%; Appearance: milky white liquid; Whether Dispersed in Aqueous Medium: yes, emulsion type; Binder Polymer Type: polyurethane; Use: for wood surface coating; Packaging Specifications: 20kg/drum; Brand: XX brand. Mistakenly declaring solvent-based paint as water-based, leading to incorrect classification under 3208. When the binder is an acrylic or vinyl polymer, it should be classified under 320910 rather than 320990. Failing to distinguish between paint and ink; if it is printing ink, it should be classified under 3215. Incomplete declaration of composition and content, failing to specify the specific binder polymer type.

Core criteria for classification: ① Whether the product is based on synthetic polymers or chemically modified natural polymers; ② Whether it is dispersed or dissolved in an aqueous medium; ③ Whether the binder polymer is an acrylic or vinyl polymer. If the first two conditions are met and the binder is not acrylic/vinyl, it is classified under 320990. If the binder is acrylic or vinyl, it is classified under 320910; if solvent-based, under 3208; if printing ink, under 3215. 320910 Aqueous paints and varnishes based on acrylic or vinyl polymers: 320910 specifically refers to aqueous coatings whose binder is an acrylic or vinyl polymer, while 320990 covers aqueous coatings with other polymer binders. 3208 Paints and varnishes in non-aqueous media: 3208 covers paints and varnishes dispersed or dissolved in non-aqueous media, such as solvent-based. 320990 is limited to aqueous media. 321000 Other paints and varnishes; prepared pigments; artists' colours, etc.: 3210 covers paints and varnishes in non-aqueous media or not elsewhere specified, as well as artists' colours, etc. 320990 is aqueous and based on synthetic polymers. 3215 Printing ink, writing or drawing ink and other inks: 3215 covers ink-type products, while 320990 covers paints and varnishes, with different uses and compositions. 3506 Prepared glues and other prepared adhesives, not elsewhere specified; products suitable for use as adhesives: 3506 covers adhesives, while 320990 covers paints and varnishes, with different functions. Is the binder a synthetic polymer or chemically modified natural polymer? Is it dispersed or dissolved in an aqueous medium? Is the binder an acrylic or vinyl polymer? Is the product used for coating rather than bonding or printing? Has the solvent-based product been excluded?

How to determine whether an aqueous paint is classified under 320990? First confirm that the binder is a synthetic polymer or chemically modified natural polymer and that it is dispersed or dissolved in an aqueous medium. If the binder is an acrylic or vinyl polymer, it should be classified under 320910; if it is another polymer (such as polyurethane, epoxy, alkyd), it is classified under 320990. What is the main difference between 320990 and 320910? Both are aqueous paints and varnishes; the difference lies in the binder polymer type. 320910 specifically refers to those based on acrylic or vinyl polymers, while 320990 covers other polymer binders such as polyurethane, epoxy resin, alkyd resin, etc. Can solvent-based paint be classified under 320990? No. 320990 only applies to paints and varnishes dispersed or dissolved in an aqueous medium. Solvent-based paints should be classified under 3208 because their medium is non-aqueous. How should the composition and content be filled in the declaration elements for aqueous paint? The main components and their percentages should be listed, including binder polymer, pigments, additives, water, etc. The binder polymer must be specified by type, such as polyurethane resin 45%, water 50%, additives 5%, ensuring the sum of percentages is 100%. If aqueous paint is used for printing, which code should it be classified under? If the product is printing ink, even if water-based, it should be classified under 3215, not 320990. 320990 applies to paints and varnishes used for coating protection or decoration. How to check the tax rate for 320990? Tax rates change with national policies and trade agreements. It is recommended to check the latest tax rates through the official website of the General Administration of Customs, China International Trade Single Window, or professional customs declaration systems. Also pay attention to preferential rates under free trade agreements. How to distinguish between aqueous paint and solvent-based paint during customs declaration? Mainly based on the medium type: aqueous paint uses water as the dispersion medium, and 'dispersed in aqueous medium' should be indicated during declaration; solvent-based paint uses organic solvents as the medium and should be classified under 3208. This can be judged by whether the composition contains water and the proportion of organic solvents. Do products under 320990 involve hazardous chemical declaration? If the product meets the criteria of the hazardous chemicals catalogue, it must be declared as a hazardous chemical, providing a safety data sheet (MSDS), etc. Aqueous paints are generally less hazardous, but this still needs to be determined based on specific ingredients.