HS Code 3405.40.00.00
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 34.04. - Scouring pastes and powders and other scouring preparations
Most Favoured Nation (MFN) Rate
6.5%
About HS Code 3405.40.00.00
HS code 3405.40.00.00 is a Canadian 10-digit tariff item covering 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 34.04. - Scouring pastes and powders and other scouring preparations. It falls under Chapter 34 — Soap, washing preparations of the Canadian Customs Tariff, within heading 3405 and subheading 3405.40. This code is used by the Canada Border Services Agency (CBSA) to determine customs duties, taxes, and regulatory compliance when you import into Canada.
The MFN (Most Favoured Nation) duty rate for 3405.40.00.00 is 6.5%. This rate applies to imports from most WTO member countries. Lower preferential rates may be available depending on the country of origin and the trade agreement used. 20 preferential trade agreements are available for this code, of which 19 offer duty-free access (for example: Commonwealth Caribbean Countries Tariff, Least Developed Country Tariff, United States Tariff, Mexico Tariff, Canada-Israel Agreement Tariff).
Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) duty-free · CPTPP (Asia-Pacific) duty-free.
Example Calculation for 3405.40.00.00
If you import CAD $10,000 worth of goods classified under HS code 3405.40.00.00 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (6.5%) | $650 |
| GST (5%) | $533 |
| Total Landed Cost (approx.) | $11,183 |
Illustrative example. Does not include surtaxes, SIMA, excise duties, freight, provincial HST/PST, or trade-agreement exemptions. Use our calculator for an exact figure.
Frequently Asked Questions about HS Code 3405.40.00.00
What is HS code 3405.40.00.00?
HS code 3405.40.00.00 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "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 34.04. - Scouring pastes and powders and other scouring preparations". It sits under Chapter 34 (Soap, washing preparations) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 3405.40.00.00?
The MFN (Most Favoured Nation) duty rate for HS code 3405.40.00.00 is 6.5%. This rate applies to imports from WTO member countries without a preferential trade agreement with Canada. Lower preferential rates may apply under agreements such as CUSMA, CETA, or CPTPP.
Can I import 3405.40.00.00 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 3405.40.00.00 is duty-free under the Canada-United States-Mexico Agreement (CUSMA) when the goods originate in the US or Mexico and you provide a valid certification of origin. GST/HST still applies on import.
Does CETA apply to HS code 3405.40.00.00?
Yes. Imports of HS code 3405.40.00.00 from the European Union enter Canada duty-free under the Canada-EU Comprehensive Economic and Trade Agreement (CETA) with a valid origin declaration from the EU exporter.
What surtaxes or SIMA duties apply to HS code 3405.40.00.00?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 3405.40.00.00. Enter the country of origin in the calculator to see the complete list of duties that apply to your shipment.
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20 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CEPT | Canada-EFTA Preferential Tariff | Free |
| CETA | Canada-EU Comprehensive Economic and Trade Agreement | Free |
| CHFTA | Canada-Honduras Free Trade Agreement | Free |
| CIAT | Canada-Israel Agreement Tariff | Free |
| CJFTA | Canada-Jordan Free Trade Agreement | Free |
| CKFTA | Canada-Korea Free Trade Agreement | Free |
| CPaFTA | Canada-Panama Free Trade Agreement | Free |
| CPFTA | Canada-Peru Free Trade Agreement | Free |
| CUKTCA | Canada-United Kingdom Trade Continuity Agreement | Free |
| CT | Chile Tariff | Free |
| CCCT | Commonwealth Caribbean Countries Tariff | Free |
| CPTPP | Comprehensive and Progressive Trans-Pacific Partnership | Free |
| CRT | Costa Rica Tariff | Free |
| GPT | General Preferential Tariff | 3% |
| IT | Iceland Tariff | Free |
| LDCT | Least Developed Country Tariff | Free |
| MT | Mexico Tariff | Free |
| UAT | Ukraine Tariff | Free |
| UST | United States Tariff | Free |
Calculate import duties for HS code 3405.40.00.00
Get a complete duty, tax, and fee calculation for HS code 3405.40.00.00, including surtaxes, GST/HST, and provincial taxes.
Calculate import duty for 3405.40.00.00Related Guides
Related HS Codes
Other codes under chapter 34
| HS Code | Description | MFN Rate |
|---|---|---|
| 3405.10.10.00 | 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 34.04. - Polishes, creams and similar preparations for footwear or leather - Liquid shoe shine preparations for use in the manufacture of shoe care products | Free |
| 3405.10.90.00 | 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 34.04. - Polishes, creams and similar preparations for footwear or leather - Other | 6.5% |
| 3405.20.00.00 | 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 34.04. - Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork | 6.5% |
| 3405.30.00.00 | 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 34.04. - Polishes and similar preparations for coachwork, other than metal polishes | 6.5% |
| 3405.90.00.00 | 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 34.04. - Other | 6.5% |
Real products CBSA has classified
From CBSA advance rulings on tariff classification. Each ruling concerns one specific good.
Rulings in heading 3405
Related goods, classified elsewhere in this heading.
- Frine Fret Polishing Kit- 5pc. (MN124)3405.90.00.00
- 210 Plastic Cleaner and Polish3405.90.00.00