Polishes, creams and similar preparations for footwear or leather
Polishes, creams and similar preparations for footwear or leather
HSN 3405 10 00 (polishes, creams and similar preparations for footwear or leather) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other preparations within Chapter 34 — including floor polishes, furniture creams, or metal polishes classified under sibling lines of heading 3405 — may attract distinct scrutiny depending on formulation and end-use claims.
The principal importer risk at this tariff line is misclassification: a preparation marketed for cosmetic leather care with skin-contact claims could attract review under a different chapter, while wax-based preparations may fall under heading 3404 rather than 3405. Customs re-classification on examination triggers retrospective compliance and may result in detention pending resolution. Verify the product's primary composition, end-use description, and labelling against the tariff before relying on the absence of compliance here.