HS 340490 Other
Quick Answer: Artificial waxes and prepared waxes imported under HS 340490 enter the UK at 0.00%, the EU at 0.00%, and the US with rates ranging from Free to 30% ad valorem. This classification applies to waxes not specifically covered by other headings within Chapter 34, such as those derived from petroleum or coal, or synthetic waxes, which have been prepared for specific uses. Importers should carefully review the specific subheadings within the US tariff schedule for precise duty application. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3404900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3404900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3404901000 | Free | — | ["kg"] |
| 340490 | — | — | — |
| 34049051 | Free | — | — |
| 3404905110 | — | — | ["kg"] |
| 3404905150 | — | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 340490 cover?
This subheading covers artificial waxes and prepared waxes, not elsewhere specified or included, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. This includes products like polyethylene waxes, paraffin waxes, microcrystalline waxes, and synthetic waxes that do not fit into more specific categories within heading 3404. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, often including specific chemical compositions or applications to clarify scope, ensuring that only products meeting the broad definition of "other" artificial or prepared waxes are classified here.
What falls outside HS 340490?
The following products are excluded from HS 340490: natural waxes (e.g., beeswax, carnauba wax, lanolin), petroleum jelly (petrolatum), mineral waxes of mineral origin (e.g., ozokerite, ceresin), and waxes of animal origin that are not specifically prepared or artificial. Additionally, products that are primarily waxes but are compounded with other substances to form finished articles, such as polishes or cosmetics, are typically classified under their respective headings based on their principal function or character, rather than as simple prepared waxes.
What are common classification mistakes for HS 340490?
A common error is misclassifying waxes that have specific applications or compositions that warrant classification under more precise headings within 3404 or even in other chapters. For instance, waxes used as lubricants or mold release agents might be classified elsewhere if their primary function is not that of a prepared wax. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure correct classification, focusing on the essential character of the product and its most specific description.
How should importers classify products under HS 340490?
The correct procedure for classifying products under HS 340490 involves a thorough review of the product's composition, physical form, and intended use. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with WCO explanatory notes. If the product is an artificial or prepared wax and does not meet the criteria for a more specific heading within 3404 or another chapter, then 340490 is the appropriate classification.
How is the duty calculated for products under HS 340490?
A shipment of 1,000 kilograms of polyethylene wax, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $2,500 USD = $125.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for HS code 340490.9000, which is the most specific sub-classification for "Other" artificial waxes.
Which trade agreements reduce duties for HS 340490?
Several free trade agreements may reduce the applicable duty rate for HS 340490, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction, to demonstrate compliance with rules of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3404.90, specifically for 'other' artificial waxes and prepared waxes?
The import duty rates for HS code 3404.90, which covers 'other' artificial waxes and prepared waxes not elsewhere specified, can vary significantly depending on the importing country and any applicable trade agreements. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 3.5% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) may be lower or even free. In the EU, the TARIC system may show different rates, and the UK Trade Tariff also provides specific duty rates. It is crucial to consult the most current tariff schedule of the destination country for precise rates.
How is the duty calculated for goods classified under HS 3404.90, using a specific example?
The duty calculation for HS code 3404.90 is typically based on an ad valorem rate, meaning a percentage of the declared value of the goods. For example, if a shipment of prepared waxes valued at $10,000 USD is imported into a country with a 3.5% ad valorem duty rate, the duty would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350.00 (Duty Amount). Always ensure the declared value used for duty calculation is the customs value, which may include cost, insurance, and freight (CIF) depending on the importing country's regulations.
What are the key classification criteria to ensure a product is correctly classified under HS 3404.90 as 'other' artificial waxes and prepared waxes?
To be classified under HS 3404.90, a product must be an artificial wax or a prepared wax that is not specifically covered by other headings within Chapter 34, such as those for petroleum waxes (3404.10) or Montan waxes (3404.20). This category typically includes synthetic waxes, polymer waxes, and mixtures of waxes or other substances intended for use as waxes, provided they possess the characteristic properties of waxes (e.g., plasticity, solubility in certain solvents, melting point). The Explanatory Notes to the Harmonized System provide further guidance on distinguishing these products from other chemical preparations.
What documentation is typically required for importing goods classified under HS 3404.90?
Standard import documentation for HS code 3404.90 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the importing country and the specific nature of the prepared wax, additional documentation such as a Safety Data Sheet (SDS) might be required to ensure compliance with chemical regulations or to verify the composition for duty assessment purposes. Importers should verify specific requirements with their customs broker or the customs authority of the destination country.
How do trade agreements, such as those with the EU or UK, affect the duty rates for HS 3404.90?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS 3404.90. For example, if the United States has a Free Trade Agreement (FTA) with a partner country, and artificial waxes originating from that country are covered by the agreement, the duty rate could be reduced to 0.00% or 'Free'. Similarly, agreements between the EU and other nations, or the UK's trade arrangements post-Brexit, can offer preferential duty rates. To benefit from these reduced rates, importers must provide a valid Certificate of Origin demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement.