Face Mask Sheet
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3304995000 | 35.0% | CN | US | Official Doc |
| 3304910050 | 35.0% | CN | US | Official Doc |
| 4823908620 | 35.0% | CN | US | Official Doc |
| 4823908000 | 35.0% | CN | US | Official Doc |
| 3926909950 | 22.8% | CN | US | Official Doc |
Product Images
AI Analysis
π Face Mask Sheet (ι’θη/ι’θηΊΈ)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Face Mask Sheets"?
"Face Mask Sheet" is a broad term that often leads to classification confusion because it can refer to two fundamentally different products: 1. Pre-soaked Cosmetic Masks: Fabric/sheet soaked in serum/essence (Cosmetic). 2. Blank Mask Sheets: Dry, unsoaked fabric sheets intended for the user to apply their own serum (Raw Material/Consumable).
In international trade, the distinction lies in the state of the product (dry vs. wet/impregnated) and the primary purpose (cosmetic care vs. paper/consumable).
β οΈ Key Distinction Point:
- If the product contains cosmetic serum/essence and is for direct application β Classified under Chapter 33 (Essential Oils & Cosmetic Products).
- If the product is dry, unsoaked, and acts as a substrate/consumable β Classified under Chapter 48 (Paper Products) or Chapter 39 (Plastics/Textiles).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | State/Composition |
|---|---|---|---|
3304.99.50.00 |
Beauty/Makeup Prepares Other Than Oral/Care (Includes Pre-soaked Masks) | Pre-soaked facial masks, sheet masks with serum | β Wet/Impregnated (Cosmetic) |
3304.91.00.50 |
Powders, Whether or Not Compressed (Other Cosmetic Preparations) | Powder-based mask packs or specific cosmetic categories not elsewhere specified | β Powder/Cosmetic |
4823.90.86.20 |
Cut Paper, Folded, Folded or Not; Other Articles of Paper/Pulp (Mask Paper) | Dry blank mask sheets, consumable paper masks | β Dry/Paper |
4823.90.80.00 |
Other Articles of Paper, Paperboard, Cellulosic Fibre Web (Other Shapes) | Paper mask sheets with specific absorbent/sealing properties | β Dry/Paper/Substrate |
3926.90.99.50 |
Other Articles of Plastics (Non-packaging, for Personal Care) | Plastic/non-woven blank mask sheets for medical/nursing use | β Dry/Plastic/Fiber |
π Critical Reminder:
- Pre-soaked masks MUST be classified under Chapter 33 (Cosmetics). Do not misclassify wet masks as paper products. - Dry masks are classified by material: - Cellulose/Paper fiber β Chapter 48 (4823...) - Plastic/Non-woven synthetic β Chapter 39 (3926...) or Chapter 56/63 depending on specific fabric type (though data suggests3926.90.99.50for plastic/fiber nursing items).
π° III. 2026 Latest Tariff Rate Detailed Explanation (Including Surtaxes, Policy Surcharges)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Time: 2025/2026 Period (Current Trade Policy)
π― 1. 3304.99.50.00 & 3304.91.00.50 ββ Pre-soaked/Cosmetic Face Masks
| Item | Content |
|---|---|
| Base Duty | 0% (ad valorem) |
| USITC Surtax | +25% (Under Section 301 of the Trade Act) |
| IEEPA Surtax | +10% (Hitherto unknown/Specific Chinese product surcharge under IEEPA) |
| Total Duty | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible (High tariff rates prevent small package exemption) |
| Legal Basis Path | USITC:3304.99.50.00 β FOOTNOTE:301 β IEEPA:9903... |
π Explanation:
- Although the base duty is 0%, the Section 301 Surtax (25%) and IEEPA Surcharge (10%) apply aggressively to Chinese-origin cosmetics. - Total Burden: 35%. This is a significant cost driver for exporters. - Misclassification to avoid this duty is a major red flag for US Customs (CBP).
π― 2. 4823.90.86.20 & 4823.90.80.00 ββ Dry Paper/Cellulose Mask Sheets
| Item | Content |
|---|---|
| Base Duty | 0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Duty | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:4823.90.86.20 β FOOTNOTE:301 β IEEPA:9903... |
π Explanation:
- Even if classified as "paper" or "consumable sheets," if the origin is China, the same 35% total tariff applies due to the broad scope of Section 301 and IEEPA measures on Chinese goods. - The key difference is legal compliance: Classifying a wet mask as dry paper is fraudulent and carries severe penalties.
π― 3. 3926.90.99.50 ββ Plastic/Non-woven Blank Mask Sheets (Nursing/Medical)
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| USITC Surtax | +7.5% (Reduced rate under specific exclusions or newer tariff lines for certain plastics) |
| IEEPA Surtax | +10% |
| Total Duty | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:3926.90.99.50 β IEEPA:9903... |
π Explanation:
- This is the most cost-effective classification for dry, unsoaked sheets made of plastic/fiber webs used for nursing/dispensing. - Total Burden: 22.8% vs. 35% for cosmetics/paper. - Constraint: The product MUST be dry and used as a substrate/nursing supply, NOT pre-packaged with cosmetic serum.
π οΈ IV. Customs Clearance Practical Advice (Battle-Hardened Pitfall Guide)
β 1. Documentation Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Dry or Wet? Material (Cotton, Tencel, Plastic, Paper)? Serum content? |
| β Product Photos | βοΈ | Clear image showing packaging. If pre-soaked, show liquid. If dry, show crisp fabric. |
| β Commercial Invoice | βοΈ | Accurate description: "Pre-soaked Facial Mask" vs. "Dry Non-woven Mask Sheet". DO NOT use vague terms like "Beauty Item". |
| β Ingredient List | βοΈ | For 3304 codes: Full ingredient breakdown required to prove cosmetic nature. |
| β Material Certification | βοΈ | For 4823/3926: Proof of material composition (Cellulose vs. Plastic). |
| β FDA Registration | βοΈ | If classified as Cosmetic (3304), facility must be FDA registered. If dry blank, may require different compliance. |
β 2. Declaration Strategy (Key Mantras)
π₯ "State Clearly: Dry or Wet? Material: Paper or Plastic? Duty: 35% or 22.8%?"
| Scenario | Correct Declaration | Wrong Declaration | Risk |
|---|---|---|---|
| Pre-soaked Mask | 3304.99.50.00 |
4823.90.86.20 (Paper) |
High Risk: Fraud, Seizure, 35% + Penalties |
| Dry Blank Mask (Paper) | 4823.90.86.20 |
3304.99.50.00 (Cosmetic) |
Overpayment: Paying 35% instead of potentially lower if eligible (though both are 35% here, compliance is key) |
| Dry Blank Mask (Plastic/Fiber) | 3926.90.99.50 |
4823.90.86.20 (Paper) |
Optimization: Saves 12.2% (35% - 22.8%) if material is indeed plastic/fiber. |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Private Label | Provide authorization letter. Ensure HS code matches the physical product, not just the brand. |
| "T-shirt Mask" (3D Shape) | If dry β 4823 or 3926. If wet β 3304. Shape does not change classification from dry/wet status. |
| Mixed Package (Dry + Wet) | Do not mix. Ship separately. If mixed in one box, CBP may classify the entire shipment under the highest duty or refuse entry. |
| Sample vs. Commercial | Both are subject to duty if > $800 (De Minimis threshold). For < $800, check current IEEPA/301 exclusions for small packages (often none for China). |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3304.99.50.00 (Wet) |
35% | FDA Reg, FPLA Labeling | 3926.90.99.50 (Dry Plastic) = 22.8% |
| πΊπΈ USA | 4823.90.86.20 (Dry Paper) |
35% | None specific, but accurate material declaration | Paper masks do not get tax advantage over cosmetics currently. |
| π¨π³ China | 3304.99.50.00 |
0% - 5% | NMPA Registration | Low import duty, high regulatory barrier. |
| πͺπΊ EU | 3304.99 |
0% (Most Favored Nation) | CPNP Notification | No Section 301 equivalent; duty is generally 0%. |
| π¬π§ UK | 3304.99 |
0% - 4% | UKCPNP Notification | Post-Brexit rules apply; generally low duty. |
π Conclusion:
- USA is the most expensive market due to 35% surtaxes. - EU/UK are favorable with 0-4% duties. - Optimization Strategy: If manufacturing dry mask sheets, ensure material is documented as Plastic/Fiber (3926) rather than Paper (4823) to potentially save 12.2% in the US market.
π VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
β Error 1: Labeling "Pre-soaked Mask" as "Face Mask Paper" (4823)
π Consequence: CBP detects liquid residue or cosmetic ingredients β Seizure, Fine, and Back Duty.
β Error 2: Classifying "Dry Sheet" as "Plastic" (3926) when it is 100% Cotton/Cellulose (4823)
π Consequence: Audit finds paper composition β Reclassification to 35% duty (no savings) + Compliance Issues.
β Error 3: Ignoring IEEPA 10% Surtax
π Consequence: Underpayment by 10% on every shipment β Massive Liabilities over time.
β Error 4: Using "Gift" or "Sample" for Commercial Shipments < $800
π Consequence: If intent is commercial, De Minimis (Section 321) may be denied for China origin due to trade wars β Duty + Penalty.
β Correct Approach:
"Wet = 3304 (Cosmetic) | Dry Paper = 4823 | Dry Plastic = 3926. Always declare Origin. Always Pay Surtax."
π― VII. Conclusion: Precision in Classification Saves Money!
π― Remember the Mantra:
πΉ "Wet Masks: 35% Duty. Dry Plastic: 22.8% Duty. Dry Paper: 35% Duty."
πΉ "Material Defines Code, Origin Defines Surcharge."
πΉ "Don't Gamble with CBP: Accuracy Pays Off!"
π Pro Tip:
If your dry mask sheets are made of spunlace non-woven fabric (often plastic/PE/PP), ensure you provide fiber composition tests to support 3926.90.99.50 classification to unlock the 22.8% rate instead of 35%.
π£ Immediate Action:
π Contact a Licensed Customs Broker + Provide Material Composition Report + Apply for Advance Ruling if volume is high.
π Clear Your Face Mask Sheets Smoothly, Maximize Profit, Minimize Risk!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Cent of Tax Is Worth Precisely Calculated!
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.