HTS heading · chapter 34
3405
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404
Analysis
Heading 3405 of the Harmonized Tariff Schedule covers polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or…. It divides into 5 six-digit subheadings and 5 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
Every one of its 5 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its median rate of duty-free sits at the 21st percentile of the headings in chapter 34.
The largest subheadings are 3405.10 (unnamed, 1 line), 3405.20 (unnamed, 1 line), 3405.30 (unnamed, 1 line) and 3405.40 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Polish and Other Sanitation Good Manufacturing (325612) and Soap and Other Detergent Manufacturing (325611). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3405.10.00 | Polishes, creams and similar preparations for footwear or leather | Free |
| 3405.20.00 | Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork | Free |
| 3405.30.00 | Polishes and similar preparations for coachwork, other than metal polishes | Free |
| 3405.40.00 | Scouring pastes and powders and other scouring preparations | Free |
| 3405.90.00 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404: other | Free |