HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3304200000 | Doc | 55.0% | CN | US | 2025-05-12 |
4823901000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared items, EYELINER PENCIL, based on the provided HS codes.
Analysis of Declared Items
You've provided information for two items, which seems unusual for a single declaration of "EYELINER PENCIL". Let's analyze each one:
1. Eye Make-up Preparations (HS Code: 3304.20.00.00)
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HS Code Breakdown:
- 33: Essential oils and resinoids; perfumery, cosmetic or toilet preparations. This chapter covers products for beauty or make-up, skin care, and personal hygiene.
- 04: Beauty or make-up preparations and preparations for the care of the skin (other than medicaments). This narrows it down to specifically beauty and skin care items.
- 20: Eye make-up preparations. This is the specific sub-heading for products like eyeliner, eyeshadow, mascara, etc.
- 00: Further specifies the item within the category.
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Product Description: This HS code accurately covers eyeliner pencils, as they are classified as eye make-up preparations.
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Tax Details:
- Basic Duty: 0.0%
- Additional Tariff: 25.0% (Currently)
- Additional Tariff (Post April 2, 2025): 30.0%
- Total Tax: 55.0% (This likely includes VAT or other consumption taxes in addition to the additional tariff. The exact total will depend on the destination country's tax laws.)
2. Paper Pulp Articles (HS Code: 4823.90.10.00)
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HS Code Breakdown:
- 48: Paper and paperboard; articles of paper pulp, paperboard, cellulose wadding and webs of cellulose fibers. This chapter covers various paper-based products.
- 23: Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers.
- 90: Other. This indicates a more specific category within the "other" grouping.
- 10: Of paper pulp. This further specifies the material as being made from paper pulp.
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Product Description: This HS code is unlikely to be correct for eyeliner pencils. This code typically covers items like paper packaging, molded pulp trays, or other paper-based products. It's possible this code was assigned if the eyeliner packaging is primarily made of paper pulp, but the eyeliner itself should be classified under 3304.20.00.00.
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Tax Details:
- Basic Duty: 0.0%
- Additional Tariff: 25.0% (Currently)
- Additional Tariff (Post April 2, 2025): 30.0%
- Total Tax: 55.0% (Similar to above, this likely includes additional taxes.)
Recommendations & Important Considerations
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Verify the Correct HS Code: I strongly recommend double-checking the HS code for the eyeliner pencils. 3304.20.00.00 is the more appropriate code for the product itself. The 4823.90.10.00 code seems to apply to packaging material. Misclassification can lead to delays, penalties, and unexpected costs.
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Material Composition: Confirm the exact material composition of the eyeliner. Some eyeliners may contain ingredients that could affect classification (e.g., if they contain significant medicinal components, they might fall under a different category).
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Single Declaration: Are you declaring both the eyeliner and its packaging under a single declaration? If so, you may need to list each item separately with its corresponding HS code.
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Invoice Details: Ensure your commercial invoice clearly lists the product description, HS code, quantity, unit price, and total value.
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Certification: Depending on the destination country, you may need to provide specific certifications for cosmetic products (e.g., safety data sheets, ingredient lists, manufacturing licenses). Check the import regulations of the destination country.
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April 2, 2025 Tariff Changes: Be aware of the upcoming tariff changes on April 2, 2025. Factor the increased additional tariff (30%) into your cost calculations.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. It is essential to consult with a qualified customs broker or import specialist for accurate and up-to-date information specific to your situation and the destination country's regulations.