HS 340510 Polishes, creams and similar preparations, for footwear or leather
Quick Answer: Polishes, creams, and similar preparations for footwear or leather imported under HS 340510 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate, though a 25% rate also exists. This classification encompasses products designed to clean, condition, shine, or protect footwear and other leather goods, such as shoe polish, leather creams, and waxes. Importers should be aware of the varying duty rates across jurisdictions, particularly the potential for a 25% duty in the US, which may necessitate careful product placement or review of specific tariff provisions. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3405100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3405100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3405100000 | Free | — | ["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 to Classify This HS Code?
What products does HS 340510 cover?
This subheading covers polishes, creams, and similar preparations specifically designed for footwear or leather articles. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this category includes products intended to clean, preserve, shine, or condition leather goods, such as shoes, boots, handbags, and apparel. These preparations are typically formulated with waxes, oils, solvents, and pigments to achieve their intended effect.
What falls outside HS 340510?
The following products are excluded from HS 340510: general-purpose household polishes (e.g., for furniture, floors, or automobiles), shoe care products not specifically for leather (e.g., fabric cleaners), and products primarily for dyeing or coloring leather without a significant polishing or conditioning function. For instance, leather dyes classified under Chapter 32, or shoe laces and insoles classified under Chapter 64, would not fall under this subheading, ensuring a clear distinction based on primary function and material composition.
What are common classification mistakes for HS 340510?
A common error is misclassifying multi-functional products. For example, a leather care product that also contains a significant dyeing component might be incorrectly entered as 340510 if the dyeing aspect is not considered primary. According to General Rule of Interpretation (GRI) 3, when goods are classifiable by two or more headings, the heading which provides the most specific description shall be preferred. If this is not possible, the heading which occurs in numerical order with the lowest number shall be taken.
How should importers classify products under HS 340510?
The correct procedure for classifying products under HS 340510 involves a thorough examination of the product's composition, intended use, and marketing claims. Importers and customs brokers should consult the official HS nomenclature, Explanatory Notes, and specific national tariff schedules (e.g., USITC HTS, EU TARIC). It is crucial to determine if the product is primarily a polish, cream, or similar preparation for footwear or leather, and to verify that it does not meet the criteria for exclusion under other headings.
How is the duty calculated for products under HS 340510?
A bottle of "Premium Leather Shoe Polish" weighing 100 grams and declared at a customs value of $5.00 USD would attract a US duty of $0.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $5.00 = $0.25. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule, which is the standard rate applied in the absence of preferential trade agreements.
Which trade agreements reduce duties for HS 340510?
Several free trade agreements may reduce the applicable duty rate for HS 340510, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. For goods originating from developing countries, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates. To claim preference under USMCA, a valid origin declaration is required, while for GSP, a Form A certificate of origin is typically necessary, depending on the specific jurisdiction's requirements.
Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 340510 (Polishes, creams and similar preparations, for footwear or leather)?
Import duty rates for HS code 340510 can vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is typically 3.5% ad valorem. Under the EU's Combined Nomenclature (CN) via TARIC, the rate is often 3.2% ad valorem. The UK Global Tariff generally lists a rate of 4.0% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate, as preferential rates under Free Trade Agreements (FTAs) may apply, potentially reducing or eliminating duties.
How is the duty for HS code 340510 calculated? Provide an example.
The duty for HS code 340510 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a shipment of leather polish valued at $10,000 is imported into the United States and the MFN duty rate is 3.5%, the calculated duty would be $10,000 (value) × 0.035 (duty rate) = $350. Always ensure the customs value is determined according to the importing country's valuation rules (e.g., Transaction Value).
What are the key classification criteria for goods falling under HS code 340510?
HS code 340510 covers polishes, creams, and similar preparations specifically designed for footwear or leather articles. The key criteria are the product's form (paste, liquid, cream, spray) and its intended use. Products must be presented as preparations for cleaning, conditioning, shining, or protecting footwear or leather goods. Preparations for other materials (e.g., wood, metal, textiles) or general household cleaning products would be classified elsewhere.
What documentation is typically required for importing goods classified under HS code 340510?
Standard import documentation for HS code 340510 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required, especially if preferential duty rates are claimed under an FTA. Safety Data Sheets (SDS) or ingredient declarations might also be requested to ensure compliance with chemical import regulations and product safety standards.
Which common trade agreements might offer preferential duty rates for HS code 340510?
The applicability of preferential duty rates for HS code 340510 depends entirely on the specific Free Trade Agreement (FTA) between the exporting and importing countries. For example, goods originating in Canada or Mexico might benefit from preferential rates under the United States-Mexico-Canada Agreement (USMCA). Similarly, goods originating within the European Union may receive preferential treatment when imported into the UK under the EU-UK Trade and Cooperation Agreement, or vice versa. Importers must verify the rules of origin for the relevant FTA to confirm eligibility and claim any applicable preferential duty reductions.