HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3304200000 | Doc | 55.0% | CN | US | 2025-05-12 |
HS Code 3304.20.00.00: A Detailed Breakdown for Mascara (Eye Make-up Preparations)
This document provides a comprehensive overview of HS Code 3304.20.00.00, specifically relating to the import of Mascara, classified as Eye Make-up Preparations. Understanding this code is crucial for accurate customs declaration, duty assessment, and smooth import procedures.
1. HS Code Structure & Meaning:
The HS Code is a globally standardized system used to classify traded products. Here's a breakdown of 3304.20.00.00:
- 33: Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations (This chapter covers fragrances, cosmetics, and personal care items).
- 3304: 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 skin care products excluding pharmaceuticals.
- 3304.20: Eye make-up preparations (Specifically focuses on products applied to the eyes, like mascara, eyeliner, eyeshadow).
- 3304.20.00.00: This is the most specific code for eye make-up preparations, indicating a detailed classification. The final two digits often denote specific subcategories or packaging types, but in this case, it represents the general classification of eye make-up.
2. Product Coverage:
This HS Code specifically covers:
- Mascara: All types of mascara, including lengthening, volumizing, curling, waterproof, and colored varieties.
- Eye Liners: Pencil, liquid, gel, and powder eye liners.
- Eye Shadows: Powder, cream, liquid, and stick eyeshadows.
- Brow Enhancers: Pencils, powders, gels, and liquids used to define or enhance eyebrows.
- Eye Primer: Products used as a base for eye make-up.
3. Tax Implications (Based on provided data):
- Basic Tariff: 0.0%
- Additional Tariff: 25.0%
- Additional Tariff (After April 2025): 30.0%
- Total Tax: 55.0% (This is the combined rate based on the current additional tariff of 25%). Please note this rate will increase to 30% after April 2025.
4. Important Considerations & Required Documentation:
- Ingredients List: A complete and accurate ingredients list is essential. Customs authorities may scrutinize this to ensure compliance with import regulations and safety standards.
- Material Safety Data Sheet (MSDS): An MSDS may be required, particularly if the product contains hazardous chemicals.
- Product Samples: Customs may request samples for laboratory testing to verify the product's composition and ensure it meets safety standards.
- Country of Origin: Accurate declaration of the country of origin is crucial for determining applicable trade agreements and tariffs.
- Valuation: The declared value of the goods must be accurate and reflect the transaction value. Under-declaration can lead to penalties.
- Certification: Depending on the specific ingredients and intended use, you may need to provide certifications such as:
- Free Sale Certificate: Confirms the product is legally sold in the country of origin.
- Testing Reports: Demonstrate compliance with safety standards (e.g., heavy metal content, allergen testing).
- Labeling Requirements: Ensure the product labeling complies with the import country's regulations (e.g., ingredient list, warnings, manufacturer information).
5. Post April 2025 Tariff Changes:
Be aware that the additional tariff will increase to 30% after April 2025. Factor this into your cost calculations and plan accordingly.
Disclaimer: This information is for general guidance only and should not be considered definitive legal advice. Import regulations are subject to change. It is strongly recommended to consult with a licensed customs broker or import specialist for specific guidance tailored to your situation. Always verify the latest regulations with the customs authorities in the importing country.