HS Code 3405.90 : 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
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for 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 is 3405.90. Under the 2026 Colombia (DIAN), the representative MFN general duty rate is 15% [DIAN Colombia].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 34
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
Heading 3405
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
Subheading .90
.90
Other
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Colombia (DIAN Comercio Exterior)
3405.90
MODULE 5: COLOMBIA IMPORT DUTY & IVA BREAKDOWN
Notice: Colombian customs clearance, tariff items, MFN arancel rates, and 19% IVA are governed by Dirección de Impuestos y Aduanas Nacionales (DIAN). Always verify declarable lines with DIAN prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: COLOMBIA Trade Remedies & Safeguards
Dirección de Impuestos y Aduanas Nacionales (DIAN) Anti-Dumping / Trade Defence
Standard DIAN Customs Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for 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. |
| FTA | Colombia Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for 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
MODULE 11: DIAN Advance Classification Ruling
Legally binding classification rulings issued by DIAN for HS 3405.90.
Query official DIAN portal:
Search DIAN Portal for 3405.90 →DIAN Colombia Customs Lines (3405.90)
National line-level (8/10-digit) detail for Colombia (DIAN): coverage in progress.
Universal 6-digit WCO backbone applied rate: 15%. Confirm the full national commodity code at the official source (DIAN Colombia).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3405.10 | Subheading under Heading 3405 | HS 3405.10 Colombia Duty & Entry Rules → |
| 3405.20 | Subheading under Heading 3405 | HS 3405.20 Colombia Duty & Entry Rules → |
| 3405.30 | Subheading under Heading 3405 | HS 3405.30 Colombia Duty & Entry Rules → |
| 3405.40 | Subheading under Heading 3405 | HS 3405.40 Colombia Duty & Entry Rules → |
Official Primary Sources & Authority References
DIAN Colombia Customs Portal ↗
Official Colombia DIAN tariff schedule, 19% IVA, and CAN/US-Colombia rules.
DIAN Advance Classification Ruling System ↗
DIAN official binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for 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?
Under WCO Harmonized System 2022 and United States (USITC HTS), 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 is classified under HS 3405.90 (Heading 3405, Chapter 34). The representative CO MFN general duty rate is 15%.
How is HS 3405.90 distinguished within Heading 3405 (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)?
Heading 3405 covers 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. Subheading 3405.90 specifically isolates Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3405.
What are the primary candidate subheadings related to HS 3405.90?
Related subheadings under Heading 3405 include 3405.10, 3405.20, 3405.30, 3405.40. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import 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?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 3405.90 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments 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 3404, Other?
Commercial shipments 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 3404, Other with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 3405.90?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 3405.90 in Colombia?
Commercial 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 3404, Other under HS 3405.90 into Colombia are subject to 19% IVA, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Colombia?
The customs de minimis threshold for import shipments into Colombia is USD $200. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Colombia?
Customs declarations, import duty assessments, and DIAN Advance Classification Ruling System for HS 3405.90 are administered by Dirección de Impuestos y Aduanas Nacionales (DIAN).
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