3405.20.00

Analysis

HTS 3405.20.00 covers polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork under heading 3405 (polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring…).

There is no general-rate duty on this line, which puts it with roughly 41% of the 41 tariff lines in chapter 34 that are also free. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.

Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.

The other lines in the same group are 3405.10.00 (polishes, creams and similar preparations for footwear or…, duty-free), 3405.30.00 (polishes and similar preparations for coachwork, other than…, duty-free), 3405.40.00 (scouring pastes and powders and other scouring preparations, duty-free) and 3405.90.00 (polishes and creams, for footwear, furniture, floors…, duty-free).

Census statistics map these goods to NAICS 325612 (Polish and Other Sanitation Good Manufacturing), an industry of 455 US establishments employing 17,230 people, the industry a domestic producer of these goods reports under.