HS 340540 Scouring pastes and powders and other scouring preparations
Quick Answer: Scouring pastes and powders, and other scouring preparations, imported under HS 340540 enter the UK at 0.00%, the EU at 0.00%, and the US at a rate of 4.4¢/kg plus 15% ad valorem, with a free rate also available for certain imports. This classification covers abrasive cleaning preparations, typically in paste, powder, or liquid form, designed for household or industrial use to remove stubborn dirt and grime. Importers should note the specific unit-based component of the US duty, which can significantly impact landed costs. According to CustomTariffs data, understanding these varied duty structures is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3405400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3405400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3405400000 | 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 340540 cover?
This subheading covers scouring pastes and powders, as well as other preparations and articles for scouring, polishing, or degreasing. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these products are typically abrasive in nature and used for cleaning and removing dirt, grease, or tarnish from surfaces. Examples include household scouring powders containing soap or detergents and abrasive minerals, and pastes for cleaning and polishing metals or glass. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on the specific formulations and applications falling under this classification.
What falls outside HS 340540?
The following products are excluded from HS 340540: cleaning preparations that are primarily soaps or detergents of heading 3401 or 3402, unless they are specifically formulated as scouring agents. Also excluded are abrasive materials in bulk form, such as sand or pumice stone, which are not prepared as scouring preparations. Polishing preparations for leather, wood, or motor vehicles, which are often classified under other headings within Chapter 34 or Chapter 39, are also distinct. For instance, furniture polish is typically classified under HS 340590.
What are common classification mistakes for HS 340540?
A common error is misclassifying abrasive cleaning products that contain a high proportion of active cleaning agents (soaps or detergents) as simple scouring preparations. According to General Interpretative Rule 3(b) of the Harmonized System, if goods are presented in sets for retail sale, they should be classified as if they consist of the component which gives them their essential character. If a product is primarily a detergent with some abrasive properties, it might be classified under heading 3402. Conversely, classifying pure abrasive materials without any binding or cleaning agents under this subheading is also incorrect.
How should importers classify products under HS 340540?
The correct procedure for classifying products under HS 340540 involves a detailed examination of the product's composition, intended use, and presentation. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the relevant Explanatory Notes from the WCO. Key considerations include whether the product is a paste, powder, or other form, and its primary function as a scouring, polishing, or degreasing agent. Comparing the product's characteristics against the specific wording of the subheading and any provided examples is crucial.
How is the duty calculated for products under HS 340540?
A 5-liter container of "Comet" scouring powder, declared at a customs value of $15.00 USD, would attract a US duty of $0.75. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: $15.00 (value) × 0.05 (duty rate) = $0.75 (duty). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 3405400000.
Which trade agreements reduce duties for HS 340540?
Several free trade agreements may reduce the applicable duty rate for HS 340540, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) also allows for duty-free entry for eligible products from designated developing countries. To claim these preferential rates, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 340540 (Scouring pastes and powders)?
Import duty rates for HS code 340540 vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 3.5% ad valorem. In the European Union, under TARIC, the rate is 2.7% ad valorem. The UK Trade Tariff lists a rate of 4.4% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as well as any applicable preferential rates under trade agreements.
What are the key classification criteria for HS code 340540?
HS code 340540 covers scouring pastes, powders, and other scouring preparations. The primary classification criterion is the product's function: its ability to clean or polish surfaces through abrasive action. Products must contain abrasive materials, such as sand, pumice, or synthetic abrasives, in a paste, powder, or other form suitable for direct application. Preparations primarily for industrial use, or those that are chemically aggressive rather than abrasive, may fall under different HS codes. For instance, liquid detergents with mild abrasive properties are typically classified under Chapter 34, but not specifically under 340540 if their primary characteristic is detergency.
How is the duty calculated for HS code 340540, and can you provide an example?
The duty calculation for HS code 340540 is typically based on an ad valorem rate, meaning a percentage of the declared customs value of the goods. For instance, if the MFN duty rate in the US is 3.5% ad valorem, and you import 1,000 kilograms of scouring powder with a declared customs value of $2,500 USD, the duty would be calculated as follows: Duty = 3.5% of $2,500 = 0.035 * $2,500 = $87.50 USD. Some countries may have specific additional duties, such as per kilogram charges, which would be added to the ad valorem duty if applicable. Always verify the specific duty structure for the destination country.
What documentation is typically required for importing goods classified under HS code 340540?
Standard documentation for importing goods under HS code 340540 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and the specific product composition, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, safety data sheets (SDS) if the product contains hazardous ingredients, or specific import permits or licenses if the product is subject to regulatory controls related to its chemical composition or intended use. Importers and customs brokers should consult the customs authorities of the destination country for a comprehensive list of requirements.
Do common trade agreements offer preferential duty rates for HS code 340540?
Yes, common trade agreements can significantly impact duty rates for HS code 340540. For example, goods originating from countries that are part of the United States-Mexico-Canada Agreement (USMCA) may qualify for reduced or zero duty rates when imported into the United States, provided they meet the rules of origin. Similarly, within the European Union, goods traded between member states are generally subject to zero duty. Importers must obtain a valid certificate of origin and ensure their goods comply with the specific rules of origin stipulated in the relevant trade agreement to benefit from preferential treatment. Consulting the official customs websites or trade agreement texts is essential for determining eligibility.