3405.20.00.00 - Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork

This HTS category, 3405.20.00.00, specifically addresses polishes, creams, and similar preparations designed for the maintenance and care of wooden furniture, wooden floors, and other finished woodwork. These products are formulated to clean, protect, shine, and often restore the appearance of wood surfaces. Examples include furniture polishes, wood conditioners, floor waxes for wood, and wood rejuvenating creams. The key determinant for classification here is the intended application on wood.

Distinguishing this category from its siblings is crucial for accurate classification. Unlike 3405.10.00.00, which covers preparations for footwear or leather, or 3405.30.00.00, which pertains to preparations for coachwork (excluding metal polishes), 3405.20.00.00 is exclusively for wood applications. Furthermore, it is distinct from 3405.40.00.00, which deals with abrasive scouring pastes and powders, and 3405.90.00.00, a residual category for "other" preparations not specified elsewhere. The intended substrate for the preparation is the primary differentiator.

As a leaf node within the HTS structure, 3405.20.00.00 does not have further subdivisions. Therefore, classification within this code relies on confirming that the product is a polish, cream, or similar preparation and that its intended use is solely for the maintenance of wooden furniture, floors, or other woodwork. The specific formulation or physical form (e.g., liquid, paste, spray) is secondary to its purpose and target material.