# Customs tariff code 3407.00: Modelling pastes, including those put up for children's amusement; preparations known…

> Customs tariff code 3407.00 covers 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). The third-country duty rate is 0 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/340700
- Reference data as at: 2026-07-01
- Customs code: 3407.00
- Third-country duty: 0 %
- Declarable: no

## Where this code sits in the tariff

- 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, 'DENTAL WAXES' AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
  - 3407 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)
    - 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)

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 0 % | MFN |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| GSP - General arrangements | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |

## Binding tariff information for this code

- **SETIL 2015-771** (SE): Modelleringspasta Formbar modelleringspasta, enligt uppgift framställt av kiseldioxid (sand) och tillsatsämnen (bl.a. silikonbaserat bindemedel). Modelleringspastan är avsedd att användas i pedagogisk verksamhet och som leksak för barn. Modelleringspastan föreligger i olika färger och i varierande viktstorlekar (storsäck, bulk och i påsar om 0,2 kilo till 2 kilo).
- **SETIL 2014-8500** (SE): Vaxstickor Stickor av akrylgarn, övertäckta av vax. Stickorna är i olika färger och ca 15 cm långa. De används till att skapa figurer. Stickorna är förpackade i detaljhandelsförpackning.
- **RO2010/000602** (RO): Articolul reprezintă nisip cerat de diverse culori, prezentat în 2 cutiuţe din plastic de capacitate 280 g. Produsul este destinat pentru amuzamentul copiilor şi se foloseşte cu articolele din aceeaşi gamă pentru modelarea în diverse forme.
- **RO2010/000587** (RO): Articolul reprezintă paste pentru modelat de diverse culori, prezentat în 2 cutiuţe din plastic de capacitate 42,5 g fiecare. Produsul este destinat pentru amuzamentul copiilor şi se foloseşte cu articolele din aceeaşi gamă pentru modelarea în diverse forme.
- **RO2010/000586** (RO): Articolul reprezintă paste pentru modelat de diverse culori, prezentat într-o cutiuţă din plastic de capacitate 42,5 g. Produsul este destinat pentru amuzamentul copiilor şi se foloseşte cu articolele din aceeaşi gamă pentru modelarea în diverse forme.
- **RO2010/000592** (RO): Articolul reprezintă nisip cerat de diverse culori, prezentat într-o cutie din plastic de capacitate 280 g. Produsul este destinat pentru amuzamentul copiilor şi se foloseşte cu articolele din aceeaşi gamă pentru modelarea în diverse forme.
- **FR-E4-2006-004774** (FR): ASSORTIMENT DE JOUETS POUR ENFANTS DANS UN SAC A DOS CONTENANT: -4 POTS DE PATE A MODELER -1 ROULEAU -2 MOULES -2 OUTILS LA PATE A MODELER CONFERE AU PRODUIT SON CARACTERE ESSENTIEL
- **FR-E4-2005-000113** (FR): PATE A MODELER, PRESENTEE EN BARIL D'ACTIVITES. COMPOSITION: 2 POTS DE PATE A MODELER, 4 MOULES PLATS, 2 OUTILS, 1 SPATULE, 1 DECOUPE ROULETTE.

## Notes that govern this classification

### Pos. 3407

Erläuterungen zum Harmonisierten System (HS) A) Modelliermassen. Dies sind knetbare Zubereitungen, die insbesondere von Bildhauern oder Goldschmieden zum Formen von Modellen gebraucht werden und die auch zur Unterhaltung von Kindern dienen. Modelliermassen auf der Grundlage von Zinkoleat, die am häufigsten sind, enthalten außerdem Wachse, Vaselinöl (Paraffinöl) und Kaolin. Sie fühlen sich leicht fettig an. Andere bestehen aus Mischungen von Cellulosebrei und Kaolin mit Bindemitteln. Diese verschiedenen Zubereitungen sind meist gefärbt und als Massen, Laibe, Stäbe, Tafeln usw. im Handel. Zusammenstellungen von Modelliermassen, auch zur Unterhaltung für Kinder, gehören ebenfalls hierher. B) Zubereitungen nach Art des sogenannten Dentalwachses Diese Zubereitungen werden von Zahnärzten gebraucht, um Zahnabdrücke zu nehmen. Sie sind von verschiedenartiger Zusammensetzung. …

### Abschnitt VI

1. A) Erzeugnisse (ausgenommen radioaktive Erze), die der Warenbeschreibung der Position 2844 oder 2845 entsprechen, gehören zu diesen Positionen, auch wenn andere Positionen der Nomenklatur in Betracht kommen (RV C0601A00). B) Vorbehaltlich des Buchstabens A) gehören Erzeugnisse, die der Warenbeschreibung der Position 2843, 2846 oder 2852 entsprechen, zu diesen Positionen, auch wenn andere Positionen dieses Abschnitts in Betracht kommen (RV C0601B00). 2. Vorbehaltlich der Anmerkung 1 sind Waren, die wegen ihrer Dosierung oder wegen ihrer Aufmachung für den Einzelverkauf zu einer der Positionen 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 oder 3808 gehören können, dieser Position zuzuweisen, auch wenn andere Positionen der Nomenklatur in Betracht kommen (RV C0602000). 3. …

## Subdivisions of this code

- 3407.00.00.00.0 Modelliermassen, auch zur Unterhaltung für Kinder; zubereitetes "Dentalwachs" oder "Zahnabdruckmassen" in Zusammenstellungen, in Packungen für den Einzelverkauf oder in Tafeln, Hufeisenform, Stäben oder ähnlichen Formen; andere Zubereitungen für zahnärztliche Zwecke auf der Grundlage von Gips

## Frequently asked questions

### What does customs tariff code 3407.00 cover?

Code 3407.00 covers 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). Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 3407.00?

The third-country duty rate for 3407.00 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### What is the HS code for 3407.00?

The first six digits form the HS code: 340700. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 3407.00 have?

3407.00 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.

### Where does 3407.00 sit in the tariff?

3407.00 sits in this hierarchy: 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, 'DENTAL WAXES' AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER > 3407 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). The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 3407.00?

Yes. The EBTI database holds decisions on 3407.00, for example SETIL 2015-771. A BTI shows which product characteristics the customs authority relied on.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 3407.00 change?

3407.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/340700.