Chapter 32 is the heading in the Harmonized Commodity Description and Coding System for 'Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks'. This chapter covers a wide range from natural tanning materials and synthetic dyes to various colouring products, with the core characteristic being use for colouring or surface coating. Heading 3213 is located at the end of this chapter and specifically targets pigments used by artists, students and sign painters, distinguishing them from industrial dyes or architectural coatings. Heading 3213 covers 'Pigments, colouring matter and similar preparations for artists, students or sign painters', including retail packaging forms such as tubes, bottles, tablets and jars. It specifically involves oil paints, watercolour paints, gouache, acrylic paints, poster paints, etc., whether or not binders or solvents are added. This heading emphasizes use orientation—for artistic creation or teaching use, rather than industrial bulk colouring. The first 2 digits '32' represent Chapter 32, i.e., the broad category of colouring matter and paints; digits 3-4 '13' represent heading 3213, specifically pigments for artists, students or sign painters; digits 5-6 '10' is the subheading, further limited to 'Pigments for artists, students or sign painters in sets', i.e., retail-packaged paint sets. If they are single tubes or bulk pigments, they may be classified under other subheadings of 3213 (such as 3213.90). Sets usually contain multiple colours and may include a palette or brushes, but the core is the pigments themselves. This product is an artist pigment set, a retail-packaged set of colouring matter with a clear use for artistic creation, meeting the description of heading 3213. It is not classified under 3204 (synthetic organic colouring matter) because it is an industrial raw material rather than a retail set; not under 3210 (other paints and varnishes) because it is not for architectural or industrial coating use; not under 9609 (pencils, crayons, etc.) because its form is pigment rather than solid writing tools.

Product name: The specific name of the declared goods, which should include 'artist pigment set' and the brand and model. Ingredients: List the main colorants, binders, solvents and additives, such as 'pigment, water, acrylic resin', etc. Use: Clearly state that it is for use by artists, students or sign painters for creation, not industrial coating. Packaging specifications: Explain the retail packaging form, such as '12-colour tubes, each 12ml, cardboard box set'. Brand: Declare the brand name (such as Winsor & Newton, Marie's); if there is no brand, indicate 'no brand'. Model: Fill in the product model or item number to facilitate customs identification. Whether brushes and other accessories are included: If the set includes brushes, palettes, etc., they must be truthfully declared, affecting the dutiable value and classification. Product name: Winsor & Newton artist watercolour pigment set; Ingredients: pigment, gum arabic, glycerin, water; Use: for artist painting; Packaging specifications: 24 half pans, tin box retail packaging; Brand: Winsor & Newton; Model: WN-24WC; Accessories: includes 1 watercolour brush. Mistakenly declaring 'for artists' as 'industrial use', leading to classification under 3204 or 3210. Ignoring the 'set' characteristic; single tubes of pigment may be classified under 3213.90 rather than 3213.10. Incomplete ingredient declaration, lacking binder or solvent information, affecting classification determination.

The core basis for classification is: 1) Use: exclusively for artists, students or sign painters; 2) Packaging: retail-packaged paint sets; 3) Ingredients: based on colouring matter, containing binders and solvents. According to the notes to Chapter 32 of the Import and Export Tariff and the text of heading 3213, and with reference to the Customs Regulations on Classification of Import and Export Commodities, this product meets the description of 3213.10 'Pigments for artists, students or sign painters in sets'. 3204 Synthetic organic colouring matter: 3204 is an industrial raw material, usually in large packaging, not for retail; 3213.10 is a retail set, directly used for artistic creation. 3210 Other paints and varnishes: 3210 is used for architectural and industrial coating, not artistic creation; 3213.10 emphasizes exclusive use by artists, with different packaging and use. 9609 Pencils, crayons, chalks, etc.: 9609 covers solid writing or drawing tools, such as crayons and chalks; 3213.10 covers paste or liquid pigments that require brushes. 3212 Pigments and colouring matter: 3212 covers dispersions used in the manufacture of paints and inks, not retail art pigments; 3213.10 is a final consumer product. Is it clearly for artists, students or sign painters? Is it a retail-packaged paint set? Do the ingredients contain binders and solvents? Is it distinguished from industrial or architectural coatings? Does it include non-pigment accessories (such as brushes)?

How can I check the import tax rate for 321310? You can check the latest tax rate through the official website of the General Administration of Customs of China or the 'Single Window'. Tax rates are affected by trade agreements and origin; for example, the ASEAN agreement rate may differ. It is recommended to rely on the customs system feedback at the time of declaration, or consult a professional customs broker. What is the main difference in classification between artist pigment sets and industrial pigments? The main difference lies in use and packaging. Artist pigment sets are retail-packaged for artistic creation; industrial pigments are in large packaging for manufacturing. The former is classified under 3213.10, while the latter may be classified under 3204 or 3210. Does the inclusion of brushes in the set affect classification? If the brushes are merely accessories and the pigments constitute the essential character, it is still classified under 3213.10. However, if the value proportion of the brushes is high or they are sold separately, they may need to be classified separately. Accessories should be truthfully listed at declaration. Are both watercolour paints and acrylic paints classified under 321310? Yes, as long as they are retail-packaged artist sets, whether watercolour, acrylic, oil or gouache, they are all classified under 3213.10. The subheading is determined by the set, not by the type of pigment. How should 'Ingredients' be filled in among the declaration elements for 321310? The main ingredients should be filled in, such as colorants, binders, solvents and additives, with approximate proportions noted. For example, 'pigment 30%, water 40%, acrylic resin 20%, additives 10%'. Ingredients affect classification and customs valuation. What should be noted when declaring pigment sets imported through cross-border e-commerce retail? Attention should be paid to the integrity of retail packaging, brand authorization, and ingredient safety (such as heavy metal content). Cross-border e-commerce requires providing order, payment and logistics information, and ensuring correct classification to avoid returns or penalties due to classification errors. What is the difference between 321310 and 321390? 321310 specifically refers to 'sets', i.e., retail packaging with multiple colour combinations; 321390 is 'other', including single tubes, bulk or non-set pigments. If the pigments in a set can be sold individually, they may be classified under 321390. If a pigment set is used for teaching, is it still classified under 321310? Yes, 3213.10 explicitly includes 'pigment sets for students'. Teaching use does not affect classification, as long as it meets the requirements of retail packaging and use for artistic creation.