Heading 3405

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

5 declarable lines

Heading 3405 covers polishes, creams, scouring pastes and powders, and similar preparations for footwear, leather, wooden furniture, floors, woodwork, coachwork, glass, metal, and other surfaces. It also covers these preparations when put up on paper, wadding, felt, nonwovens, cellular plastic, or cellular rubber. The heading is split by the intended surface or use, with separate lines for footwear and leather, wood, coachwork, scouring, and other.

Products in this heading

Shoe polish
Leather cream polish
Polish for wooden furniture
Wood floor polish
Car body polish
Scouring powder
Glass polish
Metal polish

How to choose the right subheading

Identify the surface or article treated: footwear or leather points to 3405.10.00.00, wooden furniture or woodwork points to 3405.20.00.00, and coachwork polish other than metal polish points to 3405.30.00.00.
If the product is a scouring paste or powder, use 3405.40.00.00.
If the product is a metal polish, glass polish, or another polish not named in an earlier line, use 3405.90.00.00.
Confirm the product is a polish, cream, or similar preparation; a prepared wax is excluded and classified under heading 3404.
Check whether the preparation is put up on paper, wadding, felt, nonwoven, cellular plastic, or cellular rubber; heading 3405 can still apply based on the preparation and its use.

Often confused with

Floor wax
Prepared waxes are excluded from heading 3405 and fall in heading 3404.
Heading 3404
All-purpose spray cleaner
Cleaning preparations are classified in heading 3402, not as polishes.
Heading 3402
Bar soap
Soap in bars is classified in heading 3401.
Heading 3401
Lubricating grease
Lubricating preparations are classified in heading 3403.
Heading 3403
Dental wax
Dental wax is specifically provided for in heading 3407.
Heading 3407

Frequently asked questions

What is the HTS code for shoe polish?

Shoe polish is classified under 3405.10.00.00 when it is a polish or cream for footwear or leather. The general (MFN) rate for 3405.10.00.00 is Free.

What is the duty on scouring powder?

Scouring pastes and powders are classified under 3405.40.00.00. The general (MFN) rate for 3405.40.00.00 is Free.

How do I classify car polish?

Coachwork polish other than metal polish is classified under 3405.30.00.00, with a general (MFN) rate of Free. Metal polish for coachwork is classified under 3405.90.00.00, also at a general (MFN) rate of Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.