| 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: LIQUID EYELINER. Based on the information provided, here's a detailed analysis:
HS Code & Classification: 3304.20.00.00 – Eye Make-up Preparations
This HS code falls under Chapter 33 of the Harmonized System, which covers Essential Oils and Resinoids; Perfumes, Cosmetics or Toiletries. Let's dissect the code:
- 33: Essential Oils & Perfumery, Cosmetics, or Toiletries. This broadly defines the category.
- 04: Beauty or make-up preparations and preparations for skin care (other than medicaments). This narrows it down to beauty products.
- 20: Eye make-up preparations. Specifically identifies the product as eye makeup.
- 00.00: Further specifies the item within the eye makeup category.
In essence, this HS code is specifically for preparations used for eye makeup, including liquid eyeliner.
Tax Details:
Here's a breakdown of the taxes applicable to your liquid eyeliner import from China (CN):
- Basic Tariff: 0.0% - This means there is no base import duty.
- Additional Tariff: 25.0% - This is an additional duty levied on top of any base tariff.
- Additional Tariff (Post April 2025): 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. (Note: This calculation assumes no other taxes or fees apply. Always verify with official sources.)
Important Considerations & Recommendations:
- Product Composition: While classified as eye makeup, the specific ingredients can sometimes influence tariff treatment. Ensure your product declaration accurately reflects all components.
- Valuation: The declared value of your liquid eyeliner is crucial. Customs authorities will scrutinize this to ensure it's accurate and reflects the true transaction value.
- Certification/Testing: Cosmetic products often require specific certifications or testing reports to demonstrate compliance with import regulations. Please verify the specific requirements for cosmetic imports into your destination country. This may include ingredient lists, safety data sheets (SDS), and testing for prohibited substances.
- Labeling Requirements: Ensure your product labeling complies with the import country's regulations. This typically includes ingredient lists, warnings, and manufacturer information.
- Trade Agreements: Check if any trade agreements exist between China and your destination country that could potentially reduce or eliminate tariffs.
- Post-April 2025 Tariff Increase: Be aware of the tariff increase scheduled for after April 2025 and factor this into your cost calculations.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations are complex and subject to change. It is essential to consult with a qualified customs broker or import specialist for accurate and up-to-date information specific to your situation. You should also refer to the official customs website of your destination country for the most reliable information.