Rounding finds the closest ten. 34 is closer to 30 than to 40. Exactly halfway, like 35, rounds up to 40.
Worked example
Round 96 to the nearest ten.
Answer:100
96 is between 90 and 100. Halfway is 95. It's past halfway, so it's closer to 100.
For grown-ups: Round to nearest 10 or 100. Below: three problems to try with the worked answers, and a free printable sheet. Children can practise the same skill as a game, with no sign-up and no ads.
CCSS 3.NBT.A.1
What this practises, for teachers
Practices round to nearest 10 or 100 (3.NBT.A.1). A printable sheet with its answer key, worked answers on the page, no accounts.