Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000003954)

According to Laboratory analysis, the good is mainly composed of water, volatile petroleum hydrocarbons such as petroleum distillates, a propellant, and small quantities of other substances such as an emulsifier, silicone, and lemon scent. It contains no wax. As per Explanatory Notes for heading 34.05, the good is akin to polishes, creams and similar preparations for footwear or leather; for...

Source: advance_ruling (C-2016-010093)

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading3404

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Polishes, creams and similar preparations, for footwear or leather The primary materials used in the manufacture of products for footwear consist generally of waxes (animal, vegetable, mineral or artificial), volatile solvents (spirits of turpentine, white spirit, etc.), colouring material and various other substances (alcohol, borax, artificial oils, emulsifiers, etc.). Leather dyes,...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork Products intended for the maintenance of wood (floors, furniture, woodwork) have cleansing properties and leave on the surfaces to which they are applied a thin protective skin which, after drying and in some cases polishing, brighten their colour or give them a glossy appearance....

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Polishes and similar preparations for coachwork, other than metal polishes Products intended for the maintenance of vehicle bodywork generally consist of a waxy emulsion or solution containing silicones, oils, emulsifying agents and, possibly, soft abrasives.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Scouring pastes and powders and other scouring preparations Scouring powders for baths, washbasins, tiles, etc. consist of very finely divided abrasive mixtures (for example, pumice-stone, sandstone) and pulverised cleansers (for example, surface-active agents with active anions, soap powder, sodium phosphate, anhydrous sodium carbonate). They are generally put up in tins or packets. Scouring...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Metal polishes Metal polishes are intended to restore, by surface treatment, the original appearance to corroded, soiled or weathered metals. This result is obtained by abrasion (a mechanical polishing action by an abrasive) and by the chemical or cleansing action of acids or alkalis on the oxides, sulphides and various tarnishes. The primary materials used in the manufacture of metal polishes...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading includes in particular: 1.  polishes for glass, generally comprising water, alcohol, a small quantity of ammonia or acid (for example, oxalic, tartaric) and a soft abrasive; 2.  products for polishing, finishing and fine-grinding other materials.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)