| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 3304200000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 3213900000 | Doc | 58.4% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared item "LIQUID EYESHADOW". Based on the information you provided, there seem to be two potential HS code classifications, and we need to determine the most accurate one.
Here's a detailed analysis:
1. HS Code: 3304.20.00.00 – Beauty or make-up preparations and preparations for the care of the skin…; Eye make-up preparations
- 33: Essential oils and resinoids; perfumery, cosmetic or toilet preparations. This chapter broadly covers fragrances, cosmetics, and personal care items.
- 04: 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/skin care products.
- 20: Eye make-up preparations. Specifically targets products for the eyes.
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00: Further specification within eye make-up.
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Tax Details:
- Basic Duty: 0.0%
- Additional Tariff: 25.0% (This will increase to 30.0% after April 2, 2025)
- Total Tax: 55.0%
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Applicability: This HS code is highly likely to be correct if your liquid eyeshadow is marketed and sold as a cosmetic for enhancing eye appearance (e.g., eyeshadow, eyeliner in liquid form, etc.).
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2. HS Code: 3213.90.00.00 – Artists', students' or signboard painters' colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Other
- 32: Mineral fuels, mineral oil products; bituminous substances; mineral waxes. This chapter seems incorrect for eyeshadow.
- 13: Artists', students' or signboard painters' colors, modifying tints, amusement colors and the like. This suggests paints, pigments, or coloring agents.
- 90: Other. This is a catch-all for colors not specifically listed.
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00: Further specification within "Other" colors.
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Tax Details:
- Basic Duty: 3.4%
- Additional Tariff: 25.0% (This will increase to 30.0% after April 2, 2025)
- Total Tax: 58.4%
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Applicability: This HS code is more appropriate if your liquid eyeshadow is primarily marketed as a pigment for artistic use (e.g., body paint, special effects makeup, or professional art supplies) rather than a cosmetic.
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Recommendation & Key Considerations:
Based on the product name "LIQUID EYESHADOW", HS Code 3304.20.00.00 is the more likely and appropriate classification. However, the final determination depends on the intended use and marketing of the product.
Important Reminders & Next Steps:
- Product Composition: Please verify the ingredients list. If the product contains ingredients that have medicinal properties or are specifically used for skin treatment (beyond cosmetic enhancement), it could affect the HS code classification.
- Intended Use & Marketing: How is the product described on the packaging and in your sales materials? Is it presented as a cosmetic or an art supply?
- Material & Value: Double-check the declared material and single price.
- Certifications: Depending on the final HS code and the destination country, you may need to provide certifications (e.g., ingredient lists, safety data sheets, testing reports).
- Consult with a Local Customs Broker: I strongly recommend consulting with a customs broker in the destination country. They can provide definitive guidance based on local regulations and ensure accurate classification and compliance.
Disclaimer: I am an AI assistant and cannot provide legally binding customs advice. This information is for general guidance only. Always consult with qualified professionals for specific import/export requirements.