3405 90 109 0 — 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: other: metal polishes: other

3405 Shoe blacking and creams for footwear, polishes and mastics for furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (including paper, wadding, felt or fur felt, nonwovens, cellular plastics or cellular rubber, impregnated or coated with such preparations), excluding waxes of heading 3404: 3405 10 – blacking, creams and similar preparations for footwear or leather 3405 20 – polishes, mastics and similar preparations for the maintenance of wooden furniture, floors or other woodwork 3405 30 – polishes and similar preparations for coachwork, other than metal polishes 3405 40 – scouring pastes and powders and other scouring preparations 3405 90 – other

This heading includes vacants and creams for shoes, polishes and mastics for furniture, floors, bodies of vehicles, glass or metal (table silver, copper, etc.) and ready-made cleaning pastes or powders for cleaning cookware, sinks, ceramic tiles, ovens, etc. and similar means, such as waxes and skin creams. This heading also includes polishing agents with preservative properties. These funds can be based on wax, abrasives or other substances. Examples of such means are:

(1) Waxes and polishes consisting of waxes, impregnated with turpentine or emulsified in an aqueous medium and often containing added colouring matter. (2) Metal polishes and glass polishes consisting of very mild polishing materials such as chalk or kieselguhr in suspension in an emulsion of white spirit and liquid soap. (3) Polishing products for metal, etc., or finely ground products containing diamond powder or diamond dust. (4) Scouring powders consisting of mixtures of finely ground sand with sodium carbonate and soap. Scouring pastes are obtained by binding these powders, e.g., with a solution of waxes in lubricating mineral oil. These preparations, which are frequently put up for retail sale and are usually in the form of liquids, pastes, powders, tablets, sticks, etc., may be used for household or industrial purposes. The heading also covers paper, wadding, felt or fur felt, nonwovens, cellular plastics or cellular rubber, impregnated or coated with such preparations, but woven kitchen cloths and dusters and metal scourers for saucepans and frying pans, similarly impregnated or coated, are excluded (Sections XI and XV, respectively). The heading further excludes: (a) abrasive powders not forming part of a mixture (generally Chapter 25 or 28); (b) shoe whiteners in tablets and prepared liquid colours for suede shoes (heading 3210); (c) degras and artificial degras (heading 1522); other oils and greases for dressing leather (Chapter 15, headings 2710, 3403, 3824, etc.); (d) dry-cleaning and stain-removing liquids for use in cleaning clothes, which are classified according to their composition (generally as petroleum spirit of heading 2710 or as products of heading 3814 or 3824).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 1517);

(b) separate chemically defined compounds; or

(c) shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).

2. For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’.

3. For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:

(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b) reduce the surface tension of water to 4,5 × 10–2 N/m (45 dyn/cm) or less.

4. In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.

5. In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:

(a) chemically produced organic products of a waxy character, whether or not water-soluble;

(b) products obtained by mixing different waxes;

(c) products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials. The heading does not apply to:

(a) products of heading 1516, 3402 or 3823, even if having a waxy character;

(b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;

(c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or

(d) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).