Subheading · Chapter 34 · Heading 3407

3407.00

3407.00: Modelling 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 sulphate)

Subheading 3407.00 belongs to heading 3407 (modelling pastes) in chapter 34.

What you pay

Importing into UK

Customs duty standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20% import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3407 00 00 00 Modelling 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 sulphate)

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£27.9m+2.8% · previous 12 months
Average import price£4.54 per kg
Jan 2024: £1.5mFeb 2024: £1.9mMar 2024: £1.9mApr 2024: £2mMay 2024: £1.9mJun 2024: £2.1mJul 2024: £2.2mAug 2024: £1.9mSept 2024: £2.8mOct 2024: £3.4mNov 2024: £3mDec 2024: £2.5mJan 2025: £1.6mFeb 2025: £1.9mMar 2025: £2.1mApr 2025: £2.1mMay 2025: £1.8mJun 2025: £1.6mJul 2025: £1.8mAug 2025: £2.7mSept 2025: £2.8mOct 2025: £3.6mNov 2025: £2.8mDec 2025: £2.3mJan 2026: £2.2mFeb 2026: £1.7mMar 2026: £2mApr 2026: £1.7mMay 2026: £2mJun 2026: £2.2mJul 2026: £2.2mAug 2026: £2.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £15.8m 56.5% +7%
Germany £3.6m 12.8% -1%
Italy £2.5m 8.8% +8.6%
United States £2m 7.3% +2.5%
Switzerland £796k 2.9% +6.1%
Netherlands £696k 2.5% +0.8%
Romania £538k 1.9% -18.6%
Greece £321k 1.1% -11.1%

Same subheading in other tariffs

World trade in 2024

3407.00 · US$1bn

Trade value (US$) no reported trade < US$58kUS$58k+US$1m+US$12m+> US$61m

Exports: 142
  1. China: US$519m
  2. Germany: US$211m
  3. Italy: US$128m
  4. United States: US$61m
  5. Netherlands: US$52m
  6. Japan: US$45m
  7. Mexico: US$28m
  8. Switzerland: US$27m
  9. Sweden: US$24m
  10. Thailand: US$17m
  11. Romania: US$16m
  12. Spain: US$15m
  13. France: US$12m
  14. Poland: US$12m
  15. Türkiye: US$11m
  16. South Korea: US$11m
  17. Czechia: US$11m
  18. Belgium: US$9m
  19. Greece: US$8m
  20. United Kingdom: US$7m
  21. Hong Kong SAR China: US$5m
  22. Hungary: US$5m
  23. India: US$4m
  24. Russia: US$3m
  25. Austria: US$3m
  26. Slovenia: US$3m
  27. Denmark: US$2m
  28. Lithuania: US$2m
  29. Taiwan: US$2m
  30. Ireland: US$1m
  31. Brazil: US$1m
  32. Canada: US$1m
  33. Ukraine: US$1m
  34. Malaysia: US$1m
  35. Slovakia: US$1m
  36. Colombia: US$1m
  37. Finland: US$1m
  38. Jordan: US$1m
  39. Philippines: US$829k
  40. Estonia: US$820k
  41. Croatia: US$793k
  42. Portugal: US$723k
  43. Vietnam: US$704k
  44. Peru: US$657k
  45. Israel: US$631k
  46. Singapore: US$542k
  47. Serbia: US$529k
  48. Australia: US$471k
  49. United Arab Emirates: US$425k
  50. Indonesia: US$406k
  51. Latvia: US$381k
  52. Paraguay: US$374k
  53. Bulgaria: US$333k
  54. Argentina: US$280k
  55. El Salvador: US$204k
  56. South Africa: US$188k
  57. Guatemala: US$180k
  58. Kazakhstan: US$128k
  59. Norway: US$71k
  60. Bosnia & Herzegovina: US$67k

Top exporters

RankCountryValueShare
1 China US$519m 40.7%
2 Germany US$211m 16.5%
3 Italy US$128m 10%
4 United States US$61m 4.8%
5 Netherlands US$52m 4.1%
6 Japan US$45m 3.5%
7 Mexico US$28m 2.2%
8 Switzerland US$27m 2.1%
9 Sweden US$24m 1.8%
10 Thailand US$17m 1.3%

Top importers

RankCountryValueShare
1 United States US$348m 27.2%
2 Germany US$77m 6%
3 France US$46m 3.6%
4 Netherlands US$46m 3.6%
5 China US$39m 3%
6 Mexico US$36m 2.8%
7 Russia US$34m 2.7%
8 United Kingdom US$34m 2.6%
9 Poland US$28m 2.2%
10 Spain US$27m 2.1%

Import duty on this product around the world 163

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 6%median duty
  • 27number of duty-free countries (MFN)
  • 45%highest: Bahamas, Cambodia, Morocco

163

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 6% 2023
Algeria 23% 15% – 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 0% – 10% 2022
Botswana 10% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 10% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 22% 5% – 30% 2023
Canada 4.3% 0% – 6.5% 2023
Cape Verde 10% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 22% 5% – 30% 2023
Chad 22% 5% – 30% 2023
Chile 6% 2023 · HS 2017
China 7.7% 6.5% – 10% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 22% 5% – 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 6.7% 0% – 20% 2023
Ecuador 12% 0% – 20% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 22% 5% – 30% 2023
Eswatini 10% 2023
Ethiopia 13% 5% – 20% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 22% 5% – 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 6% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 13% 10% – 20% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 10% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 4.3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 5% 0% – 10% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 1.3% 0% – 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 34% 18% – 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 2.5% 0% – 5% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 3% 0% – 6% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 5.8% 5% – 6% 2023
Papua New Guinea 0% 2023
Paraguay 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 10% 2023
South Korea 6.5% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 6% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Suriname 5% 2023 · HS 2007
Switzerland 4.1%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 10% 2023
Thailand 5% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 10% 2023
Ukraine 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 15% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 17% 16% – 20% 2023 · HS 2017
Vietnam 1.7% 0% – 5% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 7.5% 5% – 10% 2017 · HS 2017
Zambia 13% 0% – 25% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
59895 Modelling pastes (including those put up for children's amusement); preparations known as “dental wax”/as “dental impression compounds”, put up on sets, in packings for retail sale/in plates, horseshoe shapes, sticks/similar forms; other preparat
End use (BEC Rev. 5)
Intermediate goods · BEC 711220
CPC 2.1 product
35440 Modelling pastes; " dental wax" or " dental impression compounds"; other preparations for use in dentistry with a basis of plaster; preparations and charges for fire-extinguishers; charged fire-extinguishing grenades; prepared culture media for development and maintenance of micro-organisms and plant, human or animal cells; composite diagnostic or laboratory reagents n.e.c.
ISIC Rev. 4 activity
2029 Manufacture of other chemical products n.e.c.
3250 Manufacture of medical and dental instruments and supplies

Earlier HS editions

HSCode
20173407.00unchanged
20123407.00unchanged
20073407.00unchanged
20023407.00unchanged
19963407.00unchanged
19923407.00unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 32

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N363549 U.S. CBP 14 August 2026 · 3407.00.20.00

    The tariff classification of a Clay Crafting Kit from Australia

  • N360054 U.S. CBP 30 March 2026 · 3407.00.20.00

    The tariff classification of Play-Doh Blooms Garden Bouquet kit from China

  • N358431 U.S. CBP 4 March 2026 · 3407.00.20.00

    The tariff classification of an Air-Dry Clay Car Kit from China

  • N343943 U.S. CBP 20 November 2024 · 3407.00.20.00

    The tariff classification of Creative Chefs Smores Kit from China

  • N334303 U.S. CBP 9 August 2023 · 3407.00.20.00

    The tariff classification of a modeling paste kit from China

  • N333817 U.S. CBP 27 July 2023 · 3407.00.20.00

    The tariff classification of a Craft Pottery Kit from China

  • 600015192 HMRC 23 March 2026 – 22 March 2029 · 3407 00 00 00

    The product is a play putty designed for both children and adults. It can be stretched, twisted, squeezed, torn, and bounced for entertainment. The putty contains an orange squeeze‑ball fidget toy, and its appearance is intended to resemble a fried egg. The product weighs 90g and is packaged in a…

  • 600015193 HMRC 23 March 2026 – 22 March 2029 · 3407 00 00 00

    The product is a play putty designed for both children and adults. It can be stretched, twisted, squeezed, torn, and bounced for entertainment. The yellow putty is a buttery-smooth texture that's soft and pliable. The product weighs 60g and is packaged in a tin and placed inside a cardboard pack…

  • 600014810 HMRC 12 March 2026 – 11 March 2029 · 3407 00 00 00

    A set for creating a picture on canvas with clay. The set includes one canvas with numbered sections. The coloured air‑dried modelling clay is shaped and applied onto the canvas creating the predesigned picture (fish). The set includes the canvas, three plastic shaping tools, and approximately…

  • 600013501 HMRC 4 August 2025 – 3 August 2028 · 3407 00 00 00

    This is a pliable putty intended for play by children which can be moulded and stretched into shapes. It is in three colours, green, yellow and blue. It also comes with glitter, beads and paper decorations for added decorations. Hidden in the slime is a mystery dinosaur. The slime is packaged in a…

  • 600013305 HMRC 4 July 2025 – 3 July 2028 · 3407 00 00 00

    This is a novelty slime for children's entertainment. Hidden inside the slime is a mystery dinosaur made from PVC. The dinosaur weighs between 2.2g - 4.4g. The slime can be stretched, squashed and manipulated, and comes in various colours. The slime comes in a screw cap lid. Ingredients: Carboxyl…

  • 600013431 HMRC 30 June 2025 – 29 June 2028 · 3407 00 00 00

    This is a novelty slime for childrens entertainment. It comes in various colours and is a semi-liquid form to be squashed, stretched and manipulated. It is packed in a plastic tube with a screw cap lid. Ingredients: Carboxyl Methyl Cellulose, Guargum, Polypylene Glycol, Glycerol, Borax, Ethyl…

32 rulings in total for this code

Subheading 3407.00 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

The Turkish Customs Tariff Schedule divides subheading 3407.00 into 6 tariff lines; the duty is duty-free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £27.9m between September 2025 and August 2026 (up 3% on the year before); China supplied 57%, followed by Germany.

In 2024, countries exported these goods worth US$1bn (+9.5% year on year).

The largest exporter was China (US$519m), followed by Germany.

Questions and answers

What is the HS code for modelling 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 sulphate)?

Modelling 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 sulphate) fall under HS subheading 3407.00, part of heading 3407, in section VI of the Harmonized System.

What is the import duty on modelling pastes in the EU?

Under the EU Combined Nomenclature, imports under 3407.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on modelling pastes in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 3407.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most modelling pastes?

China, with US$519m in 2024 (40.7% of world exports).

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were China (57%), Germany (13%) and Italy (9%), out of total imports of £27.9m.

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