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Heading 3215 : Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.
(A) Printing inks (or colours) are pastes of varying consistency, obtained by mixing a finely divided black or coloured pigment with a vehicle. The pigment is usually carbon black for black inks and may be organic or inorganic for coloured inks. The vehicle consists of either natural resins or synthetic polymers, dispersed in oils or dissolved in solvents, and contains a small quantity of additives to impart desired functional properties. (B) Ordinary writing or drawing inks are solutions or suspensions of a black or coloured material in water, usually with the addition of gum and other products (e.g., preservatives). These include inks based on iron salts, inks based on logwood extracts or on synthetic organic colours. Indian ink, used mainly for drawing, consists usually of carbon black in suspension in water (with the addition of gum Arabic, shellac, etc.), or in certain animal glues. (C) Other inks in this heading include : (1) Copying and hectographic inks (ordinary inks thickened with glycerol, sugar, etc.). (2) Inks for ball point pens. (3) Inks for duplicating machines or for impregnating ink-pads or typewriter ribbons. (4) Marking inks (e.g., based on silver nitrate). (5) Metallic inks (finely divided metals or alloys in suspension in a solution of gum, e.g., gold, silver or bronze inks). (6) Prepared sympathetic or invisible inks (e.g., based on cobalt chloride).
These products are generally in the form of liquids or pastes, but they are also included in this heading when concentrated or solid (i.e., powders, tablets, sticks, etc.) to be used as inks after simple dilution or dispersion. This heading does not include : (a) Developers consisting of a toner (a mixture of carbon black and thermoplastic resins) compounded with a carrier (grains of sand coated with ethylcellulose), used in photocopying machines (heading 37.07). (b) Refills for ball point fountain pens comprising the ball point and ink-reservoir (heading 96.08). On the other hand, mere ink-filled cartridges for ordinary fountain pens remain in this heading. (c) Inked ribbons for typewriters or ink-pads (heading 96.12).
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