HTS heading 3405 · Chapter 34
HTS 3405: Polishes and creams, for footwear, furniture, floors,…
HTS heading 3405 covers 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. It has 6 tariff lines with a duty rate; the general (MFN) rates are Free (6 lines).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 3405.10.00.00 | Polishes, creams and similar preparations for footwear or leather[kg] | Free | 25% | Estimate → | |
| 3405.20.00.00 | Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork[kg] | Free | 25% | Estimate → | |
| 3405.30.00.00 | Polishes and similar preparations for coachwork, other than metal polishes[kg] | Free | 25% | Estimate → | |
| 3405.40.00.00 | Scouring pastes and powders and other scouring preparations[kg] | Free | 4.4¢/kg + 15% | Estimate → | |
| 3405.90.00.00 | Other[kg] | Free | 25% | Estimate → | |
| 3406.00.00.00 | Candles, tapers and the like[kg] | Free | 27.5% | Estimate → |
6 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 3405.10.00.00 at the general rate of Free, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (Free) | $0.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $47.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
