3405.10.00.00 - Polishes, creams and similar preparations for footwear or leather

This HTS category, 3405.10.00.00, specifically enumerates polishes, creams, and similar preparations formulated for the care and maintenance of footwear and leather goods. These products are designed to clean, condition, protect, and impart a desired finish to materials such as leather, imitation leather, and certain textiles commonly found in footwear and accessories. Examples include shoe polishes, leather creams, and conditioning balms.

It is important to distinguish this category from its siblings. While 3405.20.00.00 covers preparations for wooden furniture and floors, and 3405.30.00.00 addresses polishes for coachwork, this specific heading focuses exclusively on items for footwear and leather. Furthermore, 3405.40.00.00 deals with abrasive scouring pastes and powders, which are distinct in their cleaning action and purpose compared to the finishing and conditioning agents covered here. The "Other" category (3405.90.00.00) serves as a residual for preparations not falling into the more specific subheadings.

As a leaf node, 3405.10.00.00 does not have further subcategories. Classification within this heading hinges on the intended application and formulation. Preparations that serve primarily to clean, shine, and protect footwear and leather items, and are marketed as such, will fall under this code. Excluded are products of heading 3404, which are artificial waxes and prepared waxes with different primary functions.