HTS tariff line · chapter 34
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
Analysis
HTS 3407.00.40 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… under heading 3407 (modeling pastes, including those put up for children's amusement; preparations known as…).
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
The normal trade relations rate here is zero, shared by about 41% of the 41 tariff lines in chapter 34, a useful check when a neighbouring dutiable line is a candidate. 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 line in the same group is 3407.00.20 (modeling pastes, including those put up for children's…, duty-free).
Census statistics map these goods to NAICS 339114 (Dental Equipment and Supplies Manufacturing), an industry of 503 US establishments employing 16,518 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3407.00.20 | Modeling pastes, including those put up for children's amusement | Free |