WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
34.05 - Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar pre arations (whether or not in the form of paper, wadding, felt, nonwovens, cellular p astics or cellular rubber, im regnated, coated or covered with such preparations), excluding waxes of heading 34. 4. P i 3405.10 - Polishes, creams and similar preparations for footwear or leather 3405.20 - Polishes, creams and similar pre arations for the maintenance of wooden E furniture, floors or other woodwor 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 covers polishes and creams for footwear, furniture, floors, ,coachwork, glass or metal (silverware, copper, etc.) and prepared pastes or powders for scomng cooking utensils, sinks, tiles, stoves, etc., and snnilar preparations such as polishes and creams for leather. The heading also includes polishing preparations with preservahve properties. These preparations may have a basis of wax, abrasives or other substances. Examples of such preparations are : (1) Waxes and polishes consisting of waxes impregnated with spirits of turpentine or emulsified in an aqueous medium and frequently containing added colouring matter. (2) Metal polishes and polishes for glass consisting of very soft polishing materials such as chalk or kieselguhr in suspension in an emulsion of white spirit and liqwd soap. (3) Metal, etc., polishing, finishing or fine-grinding products containing diamond powder or dust. (4) Scouring powders consisting of mixtures of very finely ground sand with sodium carbonate and soap. Scouring pastes are obtained by binding these powders with, for example, a solution of waxes in a lubricating mineral oil. These preparations, which are often put up for retail sale and are usually in the form of liquids, pastes, powders, table.ts, sticks, etc., may be used for household or industrial purposes. The headin also covers paper, w a a n g , felt, nonwovens, cellular lastics or cellular rubber, impregnate$, coated or covered with such preparations, but text1 e dusters and metal scourers similarly impregnated, coated or covered are excluded (Sections XI and respectively). G The heading also excludes : (a) Abrasive powders, when not mixed (generally Chapter 25 or 28). (b) Whitenings for footwear, in tablets, and prepared liquid dyes for chamois-leather footwear (heading 32.10). I (c) Degras and artificial de as heading 15.22); other oils and greases for leather dressing (Chapter 15, headings 27.10,34.03, 8.2 ,etc.). y (d) Dry-cleaning fluids and stain removers, for cleaning clothing, which are classified according to their composition (usually as petroleum spirit, heading 27.10, or as products of heading 38.14 or 38.24).
Notes. 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 15.17); (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 33.05, 33.06 or 33.07). 2.- For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other products of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as “scouring powders and similar preparations”. 3.- For the purposes of heading 34.02, “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 x 10-2 N/m (45 dyne/cm) or less. 4.- In heading 34.03 the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27. 5.- In heading 34.04, 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 15.16, 34.02 or 38.23, even if having a waxy character; (b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21; (c) Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or (d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).