HTS subheading · chapter 34
3407.00
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
Subheading 3407.00 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…, within heading 3407. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 3407.00.20 for modeling pastes, including those put up for children's amusement (duty-free) and 3407.00.40 for modeling pastes, including those put up for children's amusement… (duty-free).
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 |