Analysis
HTS 3405.40.00 covers scouring pastes and powders and other scouring preparations 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.
The other lines in the same group are 3405.10.00 (polishes, creams and similar preparations for footwear or…, duty-free), 3405.20.00 (polishes, creams and similar preparations for the…, duty-free), 3405.30.00 (polishes and similar preparations for coachwork, other than…, duty-free) and 3405.90.00 (polishes and creams, for footwear, furniture, floors…, duty-free).
Census statistics map these goods to NAICS 325611 (Soap and Other Detergent Manufacturing), an industry of 845 US establishments employing 33,783 people, the industry a domestic producer of these goods reports under.
All 4 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring 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 |
| 3405.90.00 | 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 |