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 encompasses a variety of preparations designed for cleaning, polishing, and restoring surfaces. This category broadly includes polishes and creams intended for specific applications such as footwear, furniture, floors, and coachwork, as well as metal polishes. Additionally, it covers scouring pastes, powders, and similar abrasive cleaning preparations. The heading also extends to these preparations when they are presented in composite forms like paper, wadding, felt, nonwovens, or cellular plastics/rubber that are impregnated, coated, or covered with the polishing or scouring substances. It is crucial to note that waxes classified under heading 3404 are explicitly excluded from this heading.

This heading is distinguished from other categories within Chapter 34 by its focus on finishing, restoring, and abrasive cleaning applications. While Chapter 34 also includes soaps, detergents, and lubricating preparations, heading 3405 specifically targets products whose primary function is to enhance the appearance or remove stubborn soiling from surfaces through polishing or scouring action. Unlike artificial or prepared waxes of heading 3404, the preparations here are not solely intended to provide a waxy coating but often involve chemical action, abrasives, or emulsified cleaning agents.

The subcategories within heading 3405 provide a detailed breakdown based on the intended application of the polishing or scouring preparation. These subdivisions allow for precise classification of products formulated for distinct uses, such as dedicated polishes for footwear and leather (3405.10), those designed for the maintenance of wooden furniture and floors (3405.20), and preparations specifically for coachwork (3405.30). A separate subcategory exists for general scouring pastes and powders (3405.40), with a residual category for any other miscellaneous polishing or scouring preparations not falling into the more specific subheadings (3405.90).