| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 3304200000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: EYE SHADOW under HS Code 3304.20.00.00.
Here's a detailed explanation, structured for clarity:
1. HS Code Breakdown: 3304.20.00.00
- 33: This chapter covers Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations. Essentially, it covers fragrances, cosmetics, and personal care items.
- 3304: This heading specifically covers 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. This narrows down the category to beauty and skincare products excluding anything classified as a pharmaceutical drug.
- 3304.20: This subheading focuses on Eye make-up preparations. This is where your "EYE SHADOW" falls – specifically products intended for eye application (eyeshadows, eyeliners, mascara, etc.).
- 3304.20.00.00: The final digits indicate a more specific classification within eye make-up preparations. In many cases, this level doesn't have further sub-divisions, meaning it covers most standard eyeshadow formulations.
2. Product Classification Confirmation
Your declaration of "EYE SHADOW" is correctly classified under HS Code 3304.20.00.00. This assumes the product is solely for cosmetic use and does not have any medicinal claims (e.g., treating eye infections, reducing wrinkles with a pharmaceutical ingredient). If it does have medicinal properties, a different HS code may be required (likely within Chapter 30 – Pharmaceutical Products).
3. Tax Implications (Based on provided data)
- Basic Tariff: 0.0% - This means there is no base import duty.
- Additional Tariff: 25.0% - A 25% additional tariff is currently applied.
- Post-April 2025 Additional Tariff: 30.0% - Effective after April 2025, the additional tariff will increase to 30%.
- Total Tax: 55.0% - This is the combined effect of the basic and additional tariffs.
4. Important Considerations & Recommendations
- Product Composition: The exact ingredients of your eyeshadow are important. Some ingredients may be subject to specific regulations or require additional documentation.
- Material Verification: Please double-check the material composition of the eyeshadow (pigments, binders, etc.). Certain materials might have specific import restrictions or require testing certificates.
- Declared Value: The declared value (the price you state on your import documents) is crucial. Customs will use this value to calculate duties and taxes. Ensure it accurately reflects the transaction price.
- Certification: Depending on the specific ingredients and your destination country's regulations, you may need to provide certifications such as:
- Ingredient Lists: A complete and accurate list of all ingredients.
- Safety Data Sheets (SDS): For certain chemicals used in the formulation.
- Free Sale Certificate: May be required to prove the product is legally sold in the country of origin.
- Testing Reports: To demonstrate compliance with safety standards (e.g., heavy metal content, allergen levels).
- Labeling Requirements: Ensure your product packaging meets the labeling requirements of the importing country. This includes ingredient lists, warnings, and manufacturer information.
- Country of Origin: Verify the correct country of origin is declared. This can affect tariff rates and trade agreements.
Disclaimer: This information is based on the data provided and general customs knowledge. Import regulations are complex and subject to change. It is highly recommended to consult with a licensed customs broker or the customs authorities in your destination country for the most accurate and up-to-date information.