Pigment preparation classification turns on binder content and intermediate use; stiff paint falls under Heading 3212.90.

Stiff paint was treated as a pigment preparation in paste form dispersed in non-aqueous media, suitable only as an intermediate for paint manufacture. Heading 32.12 applied because the product required addition of thinner and varnish before use and the record did not show the presence of a binder. By contrast, Heading 32.08 covers paints and varnishes containing a vehicle with binder, which was not established here. The classification under Heading 3212.90 was therefore upheld, and the product was not classified as paint under Heading 3208.90.

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Issues: Whether the product "stiff paint" was correctly classifiable under Heading 3212.90 as pigment dispersed in non-aqueous media in liquid or paste form of a kind used in the manufacture of paints, or under Heading 3208.90 as paint.

Analysis: Heading 32.08 covers paints and varnishes, while Heading 32.12 covers pigments dispersed in non-aqueous media in liquid or paste form of a kind used in the manufacture of paints. The product was found to be in paste form, dispersed in non-aqueous media, and used as an intermediate requiring addition of thinner and varnish before it could become usable as paint. The record did not rebut the finding that the product lacked a binder, whereas paint under Heading 32.08 requires a vehicle consisting of a binder dispersed or dissolved in a non-aqueous medium. In the absence of evidence showing a binder in the product, the classification adopted by the lower authority was upheld.

Conclusion: The product was correctly classifiable under Heading 3212.90 and not as paint under Heading 3208.90.

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