3407 - Modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate):

Heading 3407 encompasses modeling pastes, primarily designed for artistic, educational, or recreational purposes, such as those intended for children's amusement. This category also includes specific dental preparations that are presented in particular forms. These dental preparations are either known as "dental wax" or "dental impression compounds" and are supplied in sets, retail packaging, or as shaped materials like plates, horseshoe shapes, or sticks. Additionally, other dental preparations based on plaster of calcined gypsum or calcium sulfate, intended for use in dental practices, fall under this heading.

Unlike the preceding headings in Chapter 34, which cover soaps, detergents, waxes, and polishes, heading 3407 focuses on pliable materials for shaping and specific dental consumables. The key differentiator is the material's intended use and form; modeling pastes are for manipulation and shaping by hand, while dental preparations are for professional dental applications, presented in specific formats for ease of use.

Subcategories under 3407 distinguish between modeling pastes and other preparations. Subheading 3407.00.20.00 specifically enumerates modeling pastes, including those for children's amusement, highlighting their primary characteristic of being moldable. The residual category, 3407.00.40.00, is for all other preparations within the scope of heading 3407 that are not specifically classified as modeling pastes, thereby encompassing the dental waxes, impression compounds, and other plaster-based dental preparations described in the heading text.