Black Flat Makeup Brush
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9603404060 | 14.0% | CN | US | Official Doc |
| 9603404040 | 14.0% | CN | US | Official Doc |
| 8422909195 | 35.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926902500 | 24.0% | CN | US | Official Doc |
| 9603298010 | 0.0% | CN | US | Official Doc |
Product Images
AI Analysis
ποΈ Black Flat Makeup Brush
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Makeup Brushes"?
Black flat makeup brushes are essential tools for cosmetic application, particularly for foundation, powder, or contouring. In international trade, classification depends heavily on material, structure, and intended use. The U.S. Customs and Border Protection (CBP) scrutinizes these items under Chapter 96 (Miscellaneous Manufactured Articles) or Chapter 39 (Plastics), depending on composition.
β οΈ Key Distinction Point:
- If the brush is made of natural bristles (e.g., animal hair) or synthetic fibers with a handle β Likely HS 9603
- If the brush is entirely plastic/silicone with no separate bristle structure β Likely HS 3926
- If it is part of a mechanical cleaning system (unlikely for manual makeup brushes) β HS 8422 (misclassification risk)
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
| HS Code | Product Description | Applicability Scenario | Material Inference |
|---|---|---|---|
9603.40.40.60 |
Brushes for applying paint, coloring matter, or similar substances (flat shape) | Matches "flat brush" morphology; inferred use for paint/toner brushes | Paint/toner brushes |
9603.40.40.40 |
Other brushes (not specified elsewhere), including synthetic/natural bristle brushes | General "other" category for brushes; matches shape and usage | Natural/synthetic fiber brush |
8422.90.91.95 |
Parts of machines for cleaning, washing, or similar purposes (fallback category) | Misclassification risk; inferred as mechanical cleaning tool | Mechanical cleaning accessory |
3926.90.99.89 |
Other articles of plastics | Matches plastic material inference; "other" plastic article category | Plastic/silicone brush |
3926.90.25.00 |
Other plastic articles, not elsewhere specified | Inferred plastic material; no specific listing conflict | Plastic cosmetic tool |
9603.29.80.10 |
Combs, hairbrushes, and other brushing instruments (per unit tariff) | Matches usage as brushing instrument; common for plastic/silicone cosmetic brushes | Plastic/silicone cosmetic brush |
π Key Reminder:
- Manual makeup brushes with bristles (even synthetic) are generally classified under Chapter 96, not plastics.
- Solid plastic/silicone applicators (no bristles) may fall under Chapter 39.
- Misclassification as mechanical parts (8422) is high-risk and often rejected by CBP for manual cosmetic tools.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 9603.40.40.60 ββ Brushes for Applying Paint/Coloring Matter (Flat Shape)
| Item | Content |
|---|---|
| Base Duty Rate | 4.0% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% (targeting specific Chinese goods) |
| Total Rate | 14.0% |
| Tax Calculation | CIF Value Γ 14.0% |
| De Minimis Eligibility | β Not Applicable (if value exceeds $800) |
| Legal Basis Path | HTSUS:9603.40.40.60 β Section 122: 10% |
π Explanation:
- This code targets brushes with a flat shape used for paint or coloring application.
- If your product is explicitly marketed as a makeup brush, CBP may still apply this code if morphology matches, but 9603.40.40.40 or 9603.29.80.10 may be more accurate.
- 14% total duty is relatively moderate compared to other categories.
π― 2. 9603.40.40.40 ββ Other Brushes (Synthetic/Natural Bristles)
| Item | Content |
|---|---|
| Base Duty Rate | 4.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Rate | 14.0% |
| Tax Calculation | CIF Value Γ 14.0% |
| De Minimis Eligibility | β Not Applicable (if value exceeds $800) |
| Legal Basis Path | HTSUS:9603.40.40.40 β Section 122: 10% |
π Note:
- This is a fallback category for brushes not specifically listed elsewhere.
- Suitable for synthetic fiber makeup brushes with handles.
- 14% total duty applies equally to this code.
π― 3. 8422.90.91.95 ββ Parts of Cleaning Machines (Misclassification Risk)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | 25.0% |
| Section 122 Tariff | 10.0% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis Path | HTSUS:8422.90.91.95 β Section 301: 25% + Section 122: 10% |
β οΈ Warning:
- This code is for mechanical cleaning equipment parts.
- Manual makeup brushes should NOT be classified here.
- 35% duty is significantly higher due to Section 301 surcharge.
- CBP will likely reject this classification for cosmetic tools.
π― 4. 3926.90.99.89 ββ Other Plastic Articles
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis Path | HTSUS:3926.90.99.89 β Section 301: 7.5% + Section 122: 10% |
π Explanation:
- Applicable if the brush is fully plastic/silicone with no bristles.
- 22.8% duty is moderate but higher than brush-specific codes.
- Ensure product description emphasizes "plastic applicator" to avoid rejection.
π― 5. 3926.90.25.00 ββ Other Plastic Articles (Unspecified)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Rate | 24.0% |
| Tax Calculation | CIF Value Γ 24.0% |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis Path | HTSUS:3926.90.25.00 β Section 301: 7.5% + Section 122: 10% |
π Note:
- Similar to above, but for less specific plastic articles.
- 24% duty is slightly higher than 3926.90.99.89.
- Use only if morphology is ambiguous.
π― 6. 9603.29.80.10 ββ Combs, Hairbrushes, and Other Brushing Instruments (Per Unit)
| Item | Content |
|---|---|
| Base Duty Rate | $0.3Β’/each + 3.6% ad valorem |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Rate | $0.3Β’/each + 13.6% |
| Tax Calculation | ($0.3Β’ Γ Quantity) + (CIF Value Γ 13.6%) |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis Path | HTSUS:9603.29.80.10 β Section 122: 10% |
π Key Advantage:
- This code is commonly accepted for plastic/silicone cosmetic brushes.
- Per-unit fee ($0.3Β’) is minimal for low-value items.
- 13.6% total effective rate (varies with unit price vs. CIF value).
- Recommended for mass-market makeup brushes.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Document Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Includes dimensions, bristle material, handle material, intended use |
| β Product Photos (with label) | βοΈ | Clear images of brush head, handle, and any branding |
| β Commercial Invoice | βοΈ | Must state "Flat Makeup Brush" or "Cosmetic Brush" |
| β Packing List | βοΈ | Details quantity, packaging type, and weight |
| β Material Declaration | βοΈ | Specify if bristles are synthetic, natural, or if product is plastic/silicone |
| β Third-Party Test Report | βοΈ | If applicable, include material safety reports (e.g., FDA compliance for cosmetic tools) |
β 2. Declaration Tips (Key Mantra)
π₯ "Declare by material, specify by use, avoid mechanical terms, lower duty risk!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Synthetic bristle brush with handle | 9603.40.40.40 or 9603.29.80.10 |
Misreport as "plastic part" β 22-24% |
| Solid silicone applicator | 3926.90.99.89 or 3926.90.25.00 |
Misreport as "brush" β 14% |
| Brush marketed for paint | 9603.40.40.60 |
Misreport as "makeup brush" β Risk of reclassification |
| Mechanical cleaning tool | 8422.90.91.95 |
Only for actual machines β 35% |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Brushes | Provide design drawings + material specs to avoid "undisclosed origin" flags |
| Mixed Packaging (Brush + Mirror + Case) | Declare main item (brush) as primary; accessories may be negligible or split if high value |
| Plastic vs. Bristle Ambiguity | Clearly state "synthetic bristle" or "solid plastic" in description |
| Bulk vs. Retail Packaging | Bulk shipments may face stricter material verification; retail packs are generally smoother |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9603.29.80.10 or 9603.40.40.40 |
13.6%-14% | FDA (if cosmetic tool) | Avoid 8422 (35%) |
| π¨π³ China | 9603.29.80.10 |
5%-14% | N/A | Lower base duty |
| πͺπΊ EU | 9603.29.80.10 |
4%-6% | CE (if electrical) | No surcharge |
| π¬π§ UK | 9603.29.80.10 |
4%-6% | UKCA | Post-Brexit rules apply |
| π¦πΊ Australia | 9603.29.80.10 |
5% | AEC/TGA | No surcharge |
π Conclusion:
- USA has the most complex tariff structure due to Section 122 and potential Section 301.
- China-origin brushes face 10-35% duties depending on classification.
- EU/UK/Australia are more straightforward with lower rates.
π VI. Common Errors & Pitfall Avoidance (Lessons Learned)
β Error 1: Classifying makeup brushes as "plastic parts" (3926) when they have bristles
π Consequence: CBP may reclassify to 9603 (14%) or reject β Delay/Fine
β Error 2: Using "brush" terminology for solid silicone applicators
π Consequence: Misclassification risk β 22-24% duty instead of 13.6%
β Error 3: Omitting material composition in declaration
π Consequence: CBP requests additional info β Hold/Examination
β Error 4: Misreporting as "mechanical cleaning tool" (8422)
π Consequence: 35% duty + high scrutiny β Cost Increase
β Correct Practice:
"Flat Synthetic Bristle Makeup Brush, Black, for Foundation Application, Handle: Plastic, Bristles: Synthetic Fiber, Model XYZ"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ "Bristles = Chapter 96, Plastic = Chapter 39, Mechanical = Chapter 84 (Avoid!)"
πΉ "14% for brushes, 22-24% for plastic, 35% for errors, declare correctly!"
πΉ "HS Code determines duty, 10% surcharge is key, precision saves thousands!"
π Pro Tip:
If your brushes are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for Section 122 exemption, reducing duty to 0%-5%.
Recommend Advance Ruling (Pre-Classification) to avoid clearance risks.
π£ Action Now:
π Contact professional customs broker + Provide product images + Apply for HS Code Pre-Ruling
π Ensure your brushes clear customs smoothly, export efficiently, and maximize profit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every cent of your cost deserves precise calculation!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.