塑型膏；牙科用蜡、印模料及其他牙科用石膏基制剂
所属章：肥皂、洗涤剂、蜡。以下为 HS 3407 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。
该品目下某子目的中国出口退税率（数据来源 GACC）。具体商品需在详情页核对，子目间可能差异。
14 国对比矩阵
关税数据来自 MFN / Basic Customs Duty 等主税则首列；进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。
下钻到 6 位子目对比
本品目含 1 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。
HS 法律注释 · 第 34 章
章注释与类注释是 HS 归类的法律依据（GIR 规则 1），效力高于品目描述的直觉理解。英文为协调制度正本。
第 34 章注释（Chapter Notes）
1. This chapter does not cover:
- a. edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould-release preparations (heading 1517);
- b. separate chemically defined compounds; or
- c. shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).
2. For the purposes of heading 3401, the expression 'soap' applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments).
Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as 'scouring powders and similar preparations'.
3. For the purposes of heading 3402, 'organic surface-active agents' are products which, when mixed with water at a concentration of 0.5% at 20°C and left to stand for one hour at the same temperature:
- a. give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
- b. reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyn/cm) or less.
4. In heading 3403, the expression 'petroleum oils and oils obtained from bituminous minerals' applies to the products defined in Note 2 to Chapter 27.
5. In heading 3404, subject to the exclusions provided below, the expression 'artificial waxes and prepared waxes' applies only to:
- a. chemically produced organic products of a waxy character, whether or not water soluble;
- b. products obtained by mixing different waxes;
- c. products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.
The heading does not apply to:
- (a) products of heading 1516, 3402 or 3823, even if having a waxy character;
- (b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;
- (c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or
- (d) waxes mixed with, dispersed in or dissolved in a liquid medium (heading 3405, 3809, etc.).
第 VI 类注释（Section VI Notes）· Products of the chemical or allied industries
1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the classification.
(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.
2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.
3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
a. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
b. presented together; and
c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.
来源：HS 协调制度法律注释（经 UK Trade Tariff 官方载录）· 英文正本，中文译本以海关总署《进出口税则注释》为准