Leather Makeup Mirror Box (with contents)
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7117909000 | 28.5% | CN | US | Official Doc |
| 4205008000 | 35.0% | CN | US | Official Doc |
| 4205006000 | 39.9% | CN | US | Official Doc |
| 4202399000 | 55.0% | CN | US | Official Doc |
| 4202929700 | 52.6% | CN | US | Official Doc |
AI Analysis
🖥️ Leather Makeup Mirror Box (with contents)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Leather Cosmetic Cases"?
A "Leather Makeup Mirror Box" is a composite consumer good. Its classification depends heavily on material composition and specific function. In international trade, it is generally categorized under: 1. Imitation Leather/Synthetic Cases: Often classified under Chapter 42 (Articles of leather; saddlery and harness), specifically as other articles of leather or imitation leather. 2. Miscellaneous Leather Goods: If not meeting specific material criteria, it may fall under general "other articles of leather." 3. Mirror Cases (Non-Standard): If considered primarily a mirror container, it might fall under Chapter 71 (Jewelry/Imitation Jewelry accessories) or general miscellaneous goods, though less common for leather outer cases.
⚠️ Key Distinction Point:
- If the outer case is Imitation Leather (Synthetic) and used for cosmetics → Often 4202 series.
- If the outer case is Natural Leather → Often 4205 or 4202 depending on processing.
- If classified strictly by the "Mirror" function with leather exterior → Potentially 7117 (Imitation Jewelry/Accessories) if deemed a fashion accessory.
📦 II. HS Code Classification Details (Latest 2026 Tariff Cross-Reference)
| HS Code | Product Description | Applicable Scenario | Material/Form Factor |
|---|---|---|---|
7117.90.90.00 |
Imitation Jewelry: Other: Other: Other | Mirror case considered a fashion accessory/accessory | Leather/Imitation Leather, Final Consumer Good |
4205.00.80.00 |
Other articles of leather: Other: Other | General leather case/box not specified elsewhere | Natural Leather, Case/Form |
4205.00.60.00 |
Other articles of leather: Other: Reptile Leather/Regenerated | Reptile skin or regenerated leather case | Reptile/Regenerated Leather, Case |
4202.39.90.00 |
Articles of saddle harness: Other: Other: Other | Synthetic leather cosmetic box/container | Synthetic Leather, Box/Container |
4202.92.97.00 |
Articles of leather/imitation leather: Other: Other: Other | Synthetic leather makeup box/plastic/textile covered | Synthetic Leather, Makeup Box |
🔍 Key Reminder:
- The distinction between 4202 (specific articles like handbags, cases) and 4205/4202.92 (other) depends on whether it fits the "specific article" definition.
- Synthetic Leather often falls under 4202 if it fits specific form factors (like bags/cases), otherwise 4202.92.
- Natural Leather items not elsewhere specified often fall under 4205.
- Mirror Cases as fashion accessories may be routed to 7117.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025/2026 (Import tariffs apply)
🎯 1. 7117.90.90.00 —— Imitation Jewelry: Other (Mirror Case as Accessory)
| Item | Content |
|---|---|
| Base Tariff | 11.0% (Ad Valorem) |
| Section 301 Tariff | +7.5% (Specific to certain goods) |
| Section 122 Tariff | +10% (Additional surcharge for Chinese origin) |
| Total Tariff | 28.5% |
| Tax Calculation | CIF Value × 28.5% |
| De Minimis Exemption | ❌ Not Applicable (High tariff goods excluded) |
| Legal Basis Path | Section 122 → Section 301 → USITC:7117.90.90.00 |
📌 Explanation:
- Base 11%: Standard MFN rate for imitation jewelry accessories.
- 7.5% Section 301: Additional tariff on certain consumer goods.
- 10% Section 122: Specific surcharge for Chinese imports of this category.
- Total 28.5%: Moderate-high tariff, but lower than many synthetic leather goods.
🎯 2. 4205.00.80.00 —— Other Articles of Leather: Other: Other (Natural Leather Case)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 122 → Section 301 → USITC:4205.00.80.00 |
📌 Explanation:
- Base 0%: No duty for many other leather articles.
- 25% Section 301: High additional tariff on Chinese leather goods.
- 10% Section 122: Additional surcharge.
- Total 35.0%: High tariff due to Section 301.
🎯 3. 4205.00.60.00 —— Other Articles of Leather: Reptile/Regenerated Leather
| Item | Content |
|---|---|
| Base Tariff | 4.9% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 39.9% |
| Tax Calculation | CIF Value × 39.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 122 → Section 301 → USITC:4205.00.60.00 |
📌 Explanation:
- Base 4.9%: Slightly higher base for exotic/regenerated leather.
- 25% Section 301 + 10% Section 122: Same surcharges as above.
- Total 39.9%: Highest base tariff scenario among natural/exotic leathers.
🎯 4. 4202.39.90.00 —— Articles of Saddle Harness: Other: Other (Synthetic Leather Box)
| Item | Content |
|---|---|
| Base Tariff | 20.0% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 55.0% |
| Tax Calculation | CIF Value × 55.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 122 → Section 301 → USITC:4202.39.90.00 |
📌 Explanation:
- Base 20%: High base tariff for specific synthetic leather articles (boxes).
- 25% Section 301 + 10% Section 122: Standard surcharges.
- Total 55.0%: Very high tariff, discouraging this classification if alternatives exist.
🎯 5. 4202.92.97.00 —— Other Articles of Leather/Imitation Leather: Other: Other (Synthetic Makeup Box)
| Item | Content |
|---|---|
| Base Tariff | 17.6% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 52.6% |
| Tax Calculation | CIF Value × 52.6% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 122 → Section 301 → USITC:4202.92.97.00 |
📌 Explanation:
- Base 17.6%: Base tariff for other synthetic leather articles.
- 25% Section 301 + 10% Section 122: Standard surcharges.
- Total 52.6%: High tariff, similar to 4202.39.90.00.
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material type (Natural/Synthetic/Reptile), Dimensions |
| ✅ Material Certification | ✔️ | Proof of leather type (e.g., tanning process, synthetic composition) |
| ✅ Product Photos | ✔️ | Clear images of exterior, interior, and mirror mechanism |
| ✅ Commercial Invoice | ✔️ | Must specify "Leather Makeup Mirror Case with Contents" |
| ✅ Packing List | ✔️ | Detail contents (mirror, cosmetics, etc.) to avoid "Miscellaneous" classification |
| ✅ Certificate of Origin | ✔️ | To verify CN origin for Section 122/301 calculations |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material First, Function Second, Syn vs Nat Matters, Tax Varies Fast!"
| Scenario | Correct Declaration | Risk of Wrong Declaration |
|---|---|---|
| Synthetic Leather Case | 4202.39.90.00 or 4202.92.97.00 |
If misdeclared as natural leather → Lower base tax, but high risk of penalty |
| Natural Leather Case | 4205.00.80.00 |
If misdeclared as synthetic → Overpayment or underpayment depending on audit |
| Fashion Accessory (Mirror) | 7117.90.90.00 |
If misdeclared as leather case → Tax difference (28.5% vs 35-55%) |
| Reptile Leather | 4205.00.60.00 |
Requires CITES documentation if applicable; high scrutiny |
⚠️ Critical:
- If the product is imitation jewelry (fashion accessory),7117.90.90.00offers the lowest total tax (28.5%).
- If it is strictly a leather case, taxes range from 35% to 55%.
- Ensure the primary function is declared correctly. Is it a "case" or a "fashion accessory"?
✅ 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Mixed Materials (Leather + Plastic) | Declare based on the essential character (usually leather if >50% by value/weight). |
| Contents Included (Cosmetics) | Declare as "Case with Contents" to avoid separate valuation issues. Ensure cosmetics are declared accurately for FDA compliance. |
| Exotic Leather (Reptile) | Provide CITES certificates if applicable. High scrutiny on 4205.00.60.00. |
| Synthetic vs. Genuine Leather | Provide material test reports. Misdeclaration leads to significant duty adjustments. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 7117.90.90.00 |
28.5% | Best option if classified as accessory. Leather cases face 35-55%. |
| 🇪🇺 EU | 4202.39.00 |
~6-10% | No Section 301/122 equivalent. Lower tariffs for leather goods. |
| 🇨🇳 China | 4202.39.90.00 |
~10-20% | Export duties may apply; check current Chinese export policies. |
| 🇬🇧 UK | 4202.39.90 |
~12-15% | Post-Brexit tariffs; generally lower than US for leather goods. |
📌 Conclusion:
- USA imposes the highest effective tariffs due to Section 301 and 122.
- Classification as "Imitation Jewelry/Accessory" (7117) is the most tax-efficient strategy for mirror cases in the US (28.5% vs 35-55%).
- For EU/UK, leather case classification is more cost-effective due to lower base tariffs and no US-style surcharges.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring a synthetic leather case as natural leather
👉 Consequence: Audit failure, penalty, and potential duty underpayment if base rates differ significantly.
❌ Mistake 2: Ignoring "Section 122" surcharge for Chinese goods
👉 Consequence: Underpayment by 10% → Retroactive duties + penalties!
❌ Mistake 3: Declaring only "Makeup Box" without specifying material
👉 Consequence: Customs may assign the highest default rate (e.g., 55% for synthetic) instead of the lower 28.5% for accessories.
✅ Correct Approach:
"Leather Makeup Mirror Case, Synthetic/Imitation Leather, Fashion Accessory, with Mirror and Cosmetic Compartment, Model XYZ"
🎯 VII. Conclusion: Professional Declaration, Time & Cost Saving!
🎯 Remember the Mnemonic:
🔹 "Accessory vs Case: 28.5% vs 35-55%, Choose Wisely!"
🔹 "Material Matters: Synthetic High Tax, Leather Moderate Tax, Accessory Low Tax!"
📌 Tips:
- If possible, structure the product marketing and documentation to emphasize its fashion accessory nature to qualify for 7117.90.90.00 (28.5% tax).
- Always obtain pre-classification rulings from customs if the material composition is ambiguous.
- For large volumes, consider supply chain adjustments to origin countries not subject to Section 301/122.
📣 Immediate Action:
📞 Consult with a licensed customs broker + Provide material specs + Apply for HS Code pre-ruling
🚀 Ensure smooth clearance, minimize duties, and maximize profit!
✨ Professional clearance starts with accurate classification!
💼 Every cent of your cost deserves precise calculation!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.