Subheading 960340 of the Combined Nomenclature covers paint brushes, rollers and pads for painting, intended primarily for construction and industrial use: painting walls, ceilings, facades, and for varnishing wood, metal and other surfaces. This category includes flat, round and angled brushes for emulsion, oil-based, acrylic paints and varnishes, rollers with various cover types such as velour, foam, microfibre and natural fibre, roller frames and paint trays, as well as pads for lacquering furniture and woodwork. Classification under subheading 960340 is based on the Notes to Chapter 96 of the CN. The key criterion distinguishing these products from artists' brushes (960330) is their intended use for applying protective or decorative coatings over large construction or industrial surfaces, rather than for artistic creation or calligraphy. Importers must carefully distinguish decorating paint brushes (960340) from artists' and writing brushes (960330) and from industrial cleaning brushes (960390). Classification follows the General Rules for the Interpretation of the CN, in particular Rules 1 and 6. The Explanatory Notes to the HS and CN provide further guidance on the scope of this subheading. In case of classification doubt, Binding Tariff Information (BTI) ruling from the competent customs authority is recommended.

Importing paint brushes, rollers and pads under subheading 960340 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration with the correct CN code. Standard required documents include: a commercial invoice with product description specifying the type of tool, material and intended use, a transport document (CMR, B/L or AWB) and a product specification. Products must meet the general safety requirements under Regulation (EU) 2023/988 (GPSR). Contact materials such as bristles and roller covers must comply with the REACH Regulation regarding chemical substances, in particular the prohibition on certain phthalates and other Substances of Very High Concern (SVHC). Tools intended for use with alkyd or solvent-based paints may additionally be subject to VOC (Volatile Organic Compounds) requirements under Directive 2004/42/EC. Compliance with applicable single-use plastics regulations should be verified for brushes and rollers with plastic components where relevant. A certificate of origin is required when applying for preferential duty rates. Current MFN duty rates should be verified in the European Commission's TARIC database.

MFN duty rates for goods under subheading 960340 should be verified in the European Commission's TARIC database, as they may change over time. Paint brushes and rollers are produced and imported from many countries, particularly from China, India, Turkey, Malaysia and EU member states. Importers should check TARIC for any anti-dumping, countervailing or other trade restriction measures applicable to the specific country of origin and product type. Imports from countries covered by EU Free Trade Agreements, including South Korea, Japan, Vietnam, Singapore, the United Kingdom, and Turkey under the EU-Turkey customs union, may benefit from preferential duty rates below MFN. Claiming preferences requires compliance with applicable rules of origin and possession of a valid proof of origin such as an EUR.1 certificate, invoice declaration or REX statement. Imports from developing countries benefiting from the GSP or GSP+ scheme may be subject to reduced duty rates. Imports from Russia and Belarus may be subject to restrictions arising from EU sanctions packages. VAT at the applicable national rate is charged on import. All current rates and applicable trade measures should be verified in TARIC before importing.

Subheading CN 9603 40 covers paint brushes rollers pads. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.