HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3304100000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: LIPGLOSS based on the provided HS Code and tax details.
1. HS Code Breakdown: 3304.10.00.00
- 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 it down to beauty products excluding anything with medicinal properties.
- 3304.10: This subheading focuses on Lip make-up preparations. This is where your LIPGLOSS falls – specifically products intended for coloring, protecting, or otherwise enhancing the lips.
- 3304.10.00.00: This is the most specific code, identifying lip make-up preparations. The final two digits ('.00') often denote further specificity within the category, but in this case, it simply represents the complete subheading.
2. Tax Details Explained
- Basic Tariff: 0.0% – This means there is no base import duty on the LIPGLOSS itself.
- Additional Tariff: 25.0% – This is an additional import duty applied on top of any basic tariff. Currently, it's 25%.
- Additional Tariff (After April 2, 2025): 30.0% – Important! The additional tariff will increase to 30% after April 2, 2025. This is a crucial date to be aware of if you are importing around that time.
- Total Tax: 55.0% – This is the combined effect of the basic tariff and the additional tariff.
3. Important Considerations & Recommendations
- Material Composition: The classification as 3304.10.00.00 assumes the LIPGLOSS is primarily cosmetic. Please verify the ingredients list. If the LIPGLOSS contains ingredients with medicinal properties (e.g., significant SPF factors beyond basic lip protection, healing agents), it might be classified differently, potentially under a pharmaceutical heading, which would have different tax implications and require different documentation.
- Single Price: The tax rate is based on the declared value of the LIPGLOSS. Ensure the declared value is accurate and reflects the actual transaction price.
- Certification: Depending on the country of import (you mentioned CN as the country of origin, but not the destination), you may need to provide specific certifications for cosmetic products. Check the import regulations of the destination country. Common requirements include:
- Free Sale Certificate: Confirms the product is legally sold in the country of origin.
- Ingredient List Compliance: Ensuring all ingredients are approved for use in cosmetics in the destination country.
- Safety Data Sheets (SDS): Providing information on the chemical composition and potential hazards of the product.
- Labeling Requirements: Cosmetic products often have strict labeling requirements in the destination country (e.g., ingredient lists, warnings, manufacturer information). Ensure your product labels comply with these regulations.
In summary: Your LIPGLOSS is correctly classified under HS Code 3304.10.00.00, but it's vital to double-check the material composition, declared value, and ensure you have the necessary certifications and compliant labeling for the destination country. The additional tariff increase in April 2025 is a key date to remember.
Do you know the destination country of import? Knowing this will allow me to provide more specific advice on required documentation and regulations.