Chapter 32 covers tanning and dyeing extracts, tannins and their derivatives, dyes, pigments and other colouring matter, paints and varnishes, putty and other similar adhesives, and inks. The core of this chapter is 'colouring' and 'coating' functions, including inorganic/organic pigments, lakes, toners, printing inks, etc. However, note that certain chemicals with their own specific headings (such as titanium dioxide) may be classified in other chapters. This chapter is a key chapter for the chemical, coatings, and printing industries in foreign trade. Heading 3213 specifically covers 'pigments, colouring matter and成套 paints', including artists' paints, students' paints, poster paints, toners and similar preparations. Its scope covers paints in sets put up in retail packaging such as tubes, bottles, tablets, small boxes, as well as toners for painting, coating, and colouring. However, it excludes pigments with their own specific headings (such as lakes in 3212) or unformulated single chemical pigments. The first 2 digits '32' represent Chapter 32: tanning, dyeing, pigments, paints, etc. Digits 3-4 '13' represent heading 3213: pigments, colouring matter and成套 paints. Digits 5-6 '90' represent subheading 321390: other paints in sets, i.e., paints in sets other than 321310 (artists' paints in sets) and 321320 (students' paints in sets). For example, industrial toner sets, poster paint sets, model painting sets, etc. This subheading is a residual subheading covering paints in sets not specifically named. This product is 'paints in sets', i.e., multiple paints combined in packaging for retail use. It is not classified in 3212 (individual pigments) or 3211 (toners) because of its 'in sets' character, nor in 321310/321320 because its use is not exclusively for artists or students. 321390 as a residual subheading precisely covers paints in sets for other uses, such as models, industrial touch-up, poster design, etc.

Product name: The specific name of the declared product, such as 'paints in sets', 'model painting set', etc., which must be consistent with the actual goods. Use: Explain the final use scenario of the paint, such as 'model painting', 'poster drawing', 'industrial touch-up', etc. Composition: List the main pigment components (such as titanium dioxide, iron oxide, organic pigments, etc.) and their content; if solvents are contained, they must also be indicated. Packaging specifications: Describe the retail packaging form, such as '12-colour tubes, each tube 10ml, in a paper box', etc., reflecting the set character. Brand: Declare the brand name (such as 'Brand X'); if no brand, fill in 'none'. Model: Fill in the product model or article number to facilitate customs identification. Whether retail packaging: Confirm whether it is imported in retail packaging, such as small boxes, sets, etc. Product name: Model painting paints in sets; Use: For colouring the surface of plastic models; Composition: acrylic resin 30%, pigments (titanium dioxide, iron oxide) 20%, water 50%; Packaging specifications: 12-colour tubes, each tube 10ml, retail paper box packaging; Brand: Brand X; Model: MX-12; Whether retail packaging: Yes. Mistakenly declaring paints in sets as individual pigments, ignoring the 'in sets' character. Vague description of use, failing to distinguish artists, students, or other uses. Incomplete declaration of composition, especially solvents or additives not listed.

Core basis for classification: 1) whether the goods are 'paints in sets', i.e., multiple paints combined in retail packaging; 2) whether the use is for artists (321310) or students (321320), otherwise classified in 321390; 3) whether the composition falls within the scope of pigments, rather than dyes or paints. It is necessary to combine the definition of 'paints in sets' in the Explanatory Notes and relevant classification decisions of the General Administration of Customs. 321310 Artists' paints in sets: Specifically refers to paints in sets for artists' creative use, usually of high quality and expensive. If for model painting or industrial use, classify in 321390. 321320 Students' paints in sets: Specifically refers to paints in sets for students' teaching use, usually simply packaged and low-priced. If the use is not for students, classify in 321390. 321290 Other pigments and colouring matter: 321290 covers pigments or colouring matter not in sets, such as individually packaged pigment powders, colour pastes, etc. Paints in retail packaging in sets should be classified in 3213. 321000 Other paints and varnishes: 321000 covers film-forming substances such as paints and varnishes, while 321390 covers pigments themselves, which do not form a continuous paint film. If the product is a paint set, it should be classified in 3210. Are multiple paints combined in retail packaging? Is the use not exclusively for artists or students? Is the composition mainly pigments rather than dyes? Has it not been classified in another more specific subheading? Is the packaging suitable for direct sale to end users?

How to query the tax rate for HS code 321390? It can be queried through the official website of the General Administration of Customs of China, the 'Internet + Customs' platform, or professional customs declaration software. Enter code 321390 to view the MFN rate, general rate, VAT rate, and consumption tax, etc. Note that tax rates are adjusted with policies; it is recommended to rely on the latest publication. What is the difference in classification between paints in sets and individual pigments? Paints in sets refer to multiple paints combined in retail packaging, classified in 3213; individual pigments, if formulated, are classified in 3212; unformulated single chemical pigments may be classified in Chapter 28 or Chapter 29. The key is whether they are 'in sets' and 'in retail packaging'. Which code should model painting paints be classified under? Model painting paints are usually in retail packaging in sets and are not exclusively for artists or students, so they are classified in 321390. If in individual bottles, they may be classified in 321290. How should the composition be filled in during declaration? It is necessary to list the main pigment components (such as titanium dioxide, red iron oxide) and their content; if solvents, resins, etc. are contained, they must also be indicated. Composition affects classification; for example, containing organic solvents may involve dangerous goods declaration. How to distinguish between 321390 and 321310? 321310 specifically refers to artists' paints in sets, usually of high quality and strong professionalism; 321390 covers other paints in sets, such as for models, posters, and industrial use. The key to distinction lies in the use and quality positioning. What regulatory conditions are required for importing paints in sets? Generally, a packing list, invoice, contract, composition description, etc. are required. If dangerous chemicals are contained, an MSDS and dangerous goods declaration are required. Specific regulatory conditions can be queried in the 'Import and Export Tariff' and regulatory condition codes issued by the General Administration of Customs. How should paints in sets sold via cross-border e-commerce be classified? Paints in sets imported via cross-border e-commerce retail, if in retail packaging, are usually classified in 321390. Attention should be paid to the reasonable quantity for personal use, and consumption tax may be involved. It is recommended to consult a professional customs broker. What is the export tax rebate rate for 321390? The export tax rebate rate is adjusted with national policies; the latest rate can be queried through the State Taxation Administration or the General Administration of Customs. Generally, the rebate rate for chemical products is between 5% and 13%; the specific result shall be based on the query for code 321390.