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This section is Advance Tariff Ruling Information for ruling 600016407

Start date
17 Sep 2026
Expiry date
16 Sep 2029
Description
Paint powder made with plant-based replacements for fossil-fuel derived binders and additives. It is made from a combination of plant proteins, starches and gums combined with natural minerals, salts and non-toxic powder pigments. The white coloured paint powder is added to warm tap water to make the paint. The paint has a Matt finish, suitable for interior/exterior masonry, render, plasterboard and previously painted surfaces. The small pack of paint powder is packaged in a PLA lined paper pouches which are heat sealed and distributed ready for sale, it weighs 0.75 kg.
Keywords
  • PLANT BASED
  • FOR MIXING
  • TITANIUM DIOXIDE
  • PAINT
  • WITH KAOLIN
  • AS POWDER
  • POWDER PAINT
  • READY FOR MIXING
  • PAINT PREPARATION
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect : a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) General Interpretative Rules (GIR)s: GIR 1 - Has been used to classify this product 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. GIR 5B - Has been used to identify the type of packaging: Heat sealed PLA lined paper pouches. 8 Digit Code 32100090: Other than oil paints and varnishes (including enamels and lacquers). Also classified in accordance with: Chapter 32 note 3 Harmonized System Explanatory Notes (HSEN’s) to Chapter 32 general notes Harmonized System Explanatory Notes (HSEN’s) to heading 3210