Other
Polishes, creams, and similar preparations, other than footwear or furniture
HSN 3405 90 90 (other polishes, creams, and similar preparations) 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. Sibling tariff lines within Chapter 34 — covering footwear polishes, furniture creams, or preparations impregnated into nonwovens or cellular plastics — may attract distinct classification treatment.
The principal risk at this tariff line is misclassification: preparations that meet the description of a more specific heading within Chapter 34 — such as waxes of heading 3404 or surface-active washing preparations of heading 3402 — are not properly classified here, and re-classification on customs examination triggers retrospective duty and potential detention. Verify the product's composition, intended end-use, and physical form against the tariff schedule before filing the bill of entry.