Harmonized Tariff Schedule of the United States · HTS code · HS 3407.00

3407.00.40

3407.00.40: Modeling pastes, including those put up for children's: other

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 3407 Modeling 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 sulfate):
  2. 3407.00.40 Other

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges —
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

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

No additional measures recorded for this origin.

Same subheading in other tariffs

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)

USA lines: 3407.00

Binding rulings for similar goods

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

  • 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…

32 rulings in total for this code

Legal notes

Chapter notes: Chapter 34 →

HTS code 3407.00.40 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 3407.00 (modelling pastes).

The general duty is free, and quantities are declared in kg.

For the same subheading, the EU duty is free, the Türkiye duty is free, the Canada duty is 0%–6.5%, the Mexico duty is 0%–5%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 0%–3.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–6% and the Nigeria duty is 20%.

The United States imported goods of subheading 3407.00 worth US$348m in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 3407.00.40?

The general duty in the Harmonized Tariff Schedule of the United States is free; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 3407.00 as a whole, the largest supplier in 2024 was China (US$213m), followed by Germany.

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