HS 340590 Other
Quick Answer: Waxes and polishes for footwear, furniture, motor vehicles, glass, and metal imported under HS 340590 enter the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN). This residual classification applies to polishes and similar preparations not specifically enumerated elsewhere in Chapter 34, which covers soaps, detergents, waxes, and similar articles. Importers should be aware that while the MFN rates are duty-free in these major markets, specific preferential trade agreements or end-use provisions could alter these rates. According to CustomTariffs data, careful classification is crucial to avoid potential duties on these seemingly straightforward products.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3405901000 | 0.00 % | — | — |
| 3405900000 | — | — | — |
| 3405909000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3405900000 | 0.00 % | — | — |
| 3405901000 | 0.00 % | — | — |
| 3405909000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3405900000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 340590 cover?
This subheading covers "other" polishes and preparations for use on any material, not specifically enumerated under HS 3405.10 (boot, shoe or furniture polish), HS 3405.20 (polishes for footwear or furniture), HS 3405.30 (polishes and similar preparations for coachwork, other than metal polishes), or HS 3405.40 (cleaning, scouring and polishing powders and pastes). According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC HTS and EU TARIC, this category is a residual one for polishing preparations not fitting the more specific descriptions within heading 3405, often including specialized polishes for metals, plastics, or other specific surfaces.
What falls outside HS 340590?
The following products are excluded from HS 340590: polishes and preparations for footwear, furniture, or coachwork (HS 3405.20 and 3405.30), and cleaning, scouring, or polishing powders and pastes (HS 3405.40). Also excluded are metal polishes if they are primarily presented as cleaning agents rather than polishing preparations, and any polishing preparations for materials not covered by heading 3405, such as industrial abrasives or specialized cleaning compounds not intended for surface finishing. For instance, automotive metal polishes are typically classified under HS 3405.30.
What are common classification mistakes for HS 340590?
A common error is misclassifying products that are primarily cleaning agents but contain some polishing properties under HS 340590, when they should be classified under heading 3402 for organic surface-active agents or other cleaning preparations. Conversely, products with a significant polishing function that are not specifically listed in other subheadings of 3405 might be incorrectly placed elsewhere. Adherence to General Rule of Interpretation (GRI) 3(b) for mixtures and preparations is crucial, ensuring the classification reflects the essential character of the product.
How should importers classify products under HS 340590?
The correct procedure for classifying products under HS 340590 involves a thorough examination of the product's composition, intended use, and presentation, referencing the WCO Harmonized System Explanatory Notes and national tariff schedules. Importers and customs brokers must first determine if the product fits any of the more specific subheadings within HS 3405. If it does not, and it is a polish or preparation for use on any material, then HS 340590 becomes the appropriate classification. Consulting official tariff databases like the USITC HTS or EU TARIC is essential for definitive guidance.
How is the duty calculated for products under HS 340590?
A container of 5 liters of specialized metal polish, declared at a customs value of $150 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($150 USD × 0.05 = $7.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for HS code 340590.
Which trade agreements reduce duties for HS 340590?
Several free trade agreements may reduce the applicable duty rate for HS 340590, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate 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. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or a specific certificate of origin for CPTPP, depending on the origin country and specific agreement provisions.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 340590 (Other polishing preparations)?
The duty rates for HS code 340590, which covers 'other' polishing preparations not specified elsewhere in heading 3405, can vary significantly by country. For instance, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is often 0.00%. However, preferential rates under Free Trade Agreements may also apply. It is crucial to consult the specific tariff schedule of the importing country. For example, the UK Trade Tariff lists a Common External Tariff (CET) rate of 4.0% for this code, with potential for reduced rates under specific trade agreements.
How is HS code 340590 defined, and what types of products fall under 'Other polishing preparations'?
HS code 340590 is a residual category within heading 3405, which covers polishes and creams for footwear, furniture, floors, vehicles, glass, and similar preparations, as well as scouring pastes and powders and preparations therefor. 'Other polishing preparations' specifically includes products that are used for polishing or cleaning but do not fit the more specific subheadings of 3405 (e.g., shoe polishes, furniture polishes). This can encompass specialized industrial polishes, metal polishes not otherwise specified, or cleaning compounds with a primary polishing function. Classification hinges on the product's primary use and composition, as determined by the World Customs Organization (WCO) Harmonized System Explanatory Notes.
What documentation is typically required for importing goods classified under HS 340590?
Standard import documentation for HS code 340590 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific product, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific safety data sheets (SDS) or chemical composition declarations if the product contains hazardous substances or requires specific regulatory compliance. Always verify the precise requirements with the customs authority of the destination country.
How is the import duty for a product under HS 340590 calculated, using a hypothetical example?
The calculation of import duty for HS code 340590 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Let's assume a product classified under 340590 has an import duty rate of 3.5% ad valorem and the customs value of the shipment is $10,000. The duty amount would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350. If there were also a specific duty, for example, $0.50 per kilogram, and the shipment weighed 500 kg, an additional $250 ($0.50 × 500) would be levied. The total duty would be the sum of all applicable duties.
Do trade agreements, such as USMCA or EU trade deals, impact the duty rates for HS 340590?
Yes, trade agreements can significantly impact duty rates for HS code 340590. For example, goods originating from countries that are part of the United States-Mexico-Canada Agreement (USMCA) may qualify for preferential duty rates, potentially reducing or eliminating duties, provided they meet the rules of origin. Similarly, the European Union has numerous trade agreements with third countries that can offer preferential treatment for goods imported into the EU, including those under HS 340590. Importers must ensure they have the necessary proof of origin documentation to claim these benefits, as stipulated by the specific trade agreement and the importing country's customs regulations.