Product classification

HS code for Boot polish: 3405.10

Polishes, creams and similar preparations, for footwear or leather, excluding waxes of heading no. 3404.

Classification of boot polish under HS 3405.10

Boot polish is classified under HS code 3405.10, which specifically covers polishes, creams, and similar preparations for footwear or leather. This classification is determined by the product's primary function: the maintenance, protection, and aesthetic enhancement of leather goods. These preparations are typically complex mixtures of waxes (such as carnauba, beeswax, or paraffin), solvents (like mineral spirits or turpentine), and coloring agents. According to the General Rules of Interpretation (GRI), products are classified based on their specific end-use and chemical composition. Chapter 34 of the Harmonized System encompasses organic surface-active agents and artificial waxes, but heading 3405 is the most specific for finished consumer products used for polishing. The exclusion of waxes from heading 3404 is critical; if the product is a simple wax not prepared for a specific polishing application, it would not fall under 3405.10.

Covers
  • Wax-based shoe polishes in tins
  • Liquid shoe polishes with applicator tops
  • Leather nourishing creams and balsams
  • Self-shining leather dyes in polish form
  • Protective leather pastes for boots
Also under 3405.10
  • Kiwi Shoe Polish
  • Saphir Medaille d'Or Renovateur
  • Meltonian Shoe Cream
  • Fiebing's Leather Conditioner
  • Allen Edmonds Shoe Cream

Codes often confused with 3405.10

Common mistake. A frequent error is classifying boot polish under HS code 3404, which covers artificial and prepared waxes. While boot polish contains wax, 3404 is intended for waxes in their primary form or those not mixed with other substances for a specific polishing application. Another common mistake is using HS code 3212 for dyes and other coloring matter. Although some boot polishes contain pigments to restore color, their primary function as a polish or cream for leather maintenance keeps them in 3405.10. Additionally, leather conditioners that are purely oils might be confused with 3403 (lubricating preparations), but if they are marketed for footwear maintenance, 3405 remains the priority.

34.04Waxes; artificial, prepared32.12Pigments (metallic powders and flakes) dispersed in non-aqueous media in liquid or paste form, as used in manufacture of paints (including enamels); stamping foils, dyes etc in forms, packing for retail sale34.03Lubricating preparations and those used in oil or grease treatment of textile and similar materials; excluding preparations containing 70% or more (by weight) of petroleum or bituminous mineral oils34.05Polishes, creams, scouring pastes, powders and similar; in any form, (including articles impregnated, coated or covered with such), for furniture, footwear, floors, coachwork, glass or metal

Top exporters and importers of HS 340510 (the code used for boot polish), 2025

In 2025, the largest exporter of HS 340510 (the code used for boot polish) in UN Comtrade data was China, with 15% of world exports; the largest importer in UN Comtrade data was Germany, with 7.8% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 340510, not only boot polish.

Top exporters 2025 · share of world exports

  1. 1 China $47M
  2. 2 Türkiye $35M
  3. 3 Germany $32M

World total: $314M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $22M
  2. 2 United States $14M
  3. 3 Netherlands $12M

World total: $288M Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM code for boot polish

Brazil classifies boot polish under NCM 3405.10.00: HS 3405.10 with 00 added.

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about boot polish

What is the HS code for Boot polish?

The HS code for Boot polish is 340510 (Polishes, creams and similar preparations; for footwear or leather, excluding waxes of heading no. 3404). The primary HS code for boot polish is 3405.10, which covers polishes and creams for footwear or leather.

How do I classify Boot polish for customs?

Boot polish is classified under HS code 340510 — Polishes, creams and similar preparations; for footwear or leather, excluding waxes of heading no. 3404. This is a 6-digit subheading level code.

Does this code include suede cleaners?

Generally, yes, if the cleaner is a prepared substance for the maintenance of leather footwear. However, if the product is a simple organic surface-active agent (soap), it might fall under 3401. If it is a specialized solvent-based cleaner without polishing agents, it could potentially be classified under 3814.

Which countries are the top exporters of boot polish (HS 340510)?

In 2025, the top exporters of HS 340510 (the code used for boot polish) in UN Comtrade data were China ($47M, 15% of world exports), Türkiye ($35M) and Germany ($32M). World exports came to about $314M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of boot polish (HS 340510)?

In 2025, the top importers of HS 340510 (the code used for boot polish) in UN Comtrade data were Germany ($22M, 7.8% of world imports), the United States ($14M) and the Netherlands ($12M). World imports came to about $288M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Is the HS code for Boot polish the same in all countries?

The base HS code 340510 for Boot polish is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for boot polish in Brazil?

In Brazil, boot polish (HS 340510) is classified under NCM 3405.10.00.