HTS heading · chapter 34
3407
Modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate)
Analysis
Heading 3407 of the Harmonized Tariff Schedule covers modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes…. It has 2 tariff lines.
Every one of its 2 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 lines are 3407.00.20 for modeling pastes, including those put up for children's… (duty-free) and 3407.00.40 for modeling pastes, including those put up for children's… (duty-free).
Its median rate of duty-free sits at the 21st percentile of the headings in chapter 34.
By Census's concordance, most of its statistical lines are made by Office Supplies (except Paper) Manufacturing (339940) and Dental Equipment and Supplies Manufacturing (339114). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3407.00.20 | Modeling pastes, including those put up for children's amusement | Free |
| 3407.00.40 | Modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate): other | Free |