| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9603302000 | Doc | 40.1% | CN | US | 2025-05-12 |
| 3304995000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 4205008000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared items, focusing on the provided HS codes. Here's a detailed analysis, presented in a structured format:
Cosmetic Brush Set – HS Code Breakdown & Tax Analysis
You've declared items potentially falling under three HS codes. We'll examine each one:
1. Artists' brushes, writing brushes and similar brushes for the application of cosmetics (HS Code: 9603.30.20.00)
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HS Code Structure:
- 96: Chapter 96 covers miscellaneous manufactured articles. This chapter generally includes items that don't fit neatly into other specific categories.
- 03: Within Chapter 96, this heading specifically covers brushes (artists', writing, and cosmetic).
- 30: Further specifies brushes for application of cosmetics, etc.
- 20.00: This is the specific subheading for brushes valued not over 5¢ each. Important: This valuation limit is crucial. If your brushes exceed this value, the classification and tax rate will change.
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Tax Implications:
- Basic Duty: 2.6%
- Additional Duty: 7.5% (until April 2, 2025) / 30% (after April 2, 2025)
- Total Tax: 40.1%
- Note: The additional duty is subject to change. Be aware of the April 2, 2025 deadline.
2. Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations (HS Code: 3304.99.50.00)
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HS Code Structure:
- 33: Chapter 33 covers essential oils and resinoids; perfumery, cosmetic or toilet preparations.
- 04: Within Chapter 33, this heading covers beauty, make-up, and skin care preparations (excluding medicaments).
- 99: This further specifies "other" preparations within this category.
- 50.00: This is a very broad "other" subheading. It's important to ensure your product truly falls into this "other" category.
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Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0% (until April 2, 2025) / 30% (after April 2, 2025)
- Total Tax: 55.0%
- Note: The broad nature of this HS code means careful product description is vital.
3. Other articles of leather or of composition leather (HS Code: 4205.00.80.00)
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HS Code Structure:
- 42: Chapter 42 covers articles of leather and of composition leather, travel goods, handbags and the like.
- 05: Within Chapter 42, this heading covers other articles of leather or composition leather.
- 00: This further specifies "other" articles within this category.
- 80.00: This is a very broad "other" subheading.
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Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0% (until April 2, 2025) / 30% (after April 2, 2025)
- Total Tax: 55.0%
- Note: This HS code is very broad. Ensure the item is genuinely made of leather or composition leather.
Important Considerations & Recommendations:
- Material Composition: For HS Code 4205.00.80.00, verify the exact material composition. If the item contains significant non-leather components, this HS code may be incorrect.
- Product Valuation: For HS Code 9603.30.20.00, double-check the value of each brush. Exceeding 5¢ per brush will require a different HS code and tax rate.
- Detailed Product Description: For HS Codes 3304.99.50.00 and 4205.00.80.00, provide a very detailed description of the product to customs. This will help ensure accurate classification.
- Certifications: Depending on the specific ingredients in the beauty/make-up preparations (HS Code 3304.99.50.00), you may need to provide relevant certifications (e.g., ingredient lists, safety data sheets, manufacturing licenses).
- April 2, 2025: Be aware of the upcoming changes to the additional duty rates on April 2, 2025.
- Consult with a Customs Broker: For complex items or large shipments, it's highly recommended to consult with a licensed customs broker. They can provide expert guidance and ensure compliance with all regulations.
Disclaimer: This information is for general guidance only and does not constitute professional legal or customs advice. HS code classification is complex and subject to interpretation by customs authorities. Always verify the correct HS code with the relevant customs agency.