Liquid Eyeshadow
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3304200000 | 35.0% | CN | US | Official Doc |
| 3304995000 | 35.0% | CN | US | Official Doc |
| 9608996000 | 17.5% | CN | US | Official Doc |
| 9608200000 | 21.5% | CN | US | Official Doc |
| 3304910050 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Liquid Eyeshadow (Makeup Products)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
π I. Product Definition & Classification: Do You Really Understand "Liquid Eyeshadow"?
Liquid eyeshadow is a cosmetic product applied to the eyelids for color and definition. In international trade, it is primarily classified under Chapter 33 (Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet Preparations). However, depending on its physical form (liquid vs. powder) or application method (brush/pen), customs authorities may interpret its classification differently, leading to varying tax liabilities.
β οΈ Key Distinction Points:
- If clearly a liquid cosmetic for eye application β Generally 3304.20.00.00
- If categorized as a general cosmetic (other) β 3304.99.50.00
- If mistakenly identified as powder (due to drying effect) β 3304.91.00.50
- If sold as a pen-style applicator with ink-like fluid β 9608.20.00.00 or 9608.99.60.00
π¦ II. HS Code Classification Details (Authoritative 2026 Tariff Alignment)
| HS Code | Product Description | Application Scenario | Classification Logic |
|---|---|---|---|
3304.20.00.00 |
Beauty or make-up preparations and preparations for the removal of make-up, other than medicated products; eye make-up preparations | Standard liquid eyeshadow in bottles/tubes | β Primary Choice: Fits "Eye make-up preparations" exactly. |
3304.99.50.00 |
Other beauty or make-up preparations and preparations for the care of skin (other than medicated) | General cosmetic category if not strictly defined as eye-specific | β Alternative: Fits "Other" cosmetic category due to liquid form. |
3304.91.00.50 |
Powders, whether or not compressed | Misclassification Risk: Only if the product is physically powder but described as liquid | β Incorrect: Liquid eyeshadow is NOT powder. Avoid unless product is actually powdered. |
9608.99.60.00 |
Other pens, pencils and calculators; ball-point pens; felt-tipped and other porous-tipped pens and markers | Eyeshadow pens (liquid contained in a pen body) | β Special Case: If packaged and sold as a "pen" with integrated applicator. |
9608.20.00.00 |
Felt-tipped and other porous-tipped pens and markers | Multi-tip liquid eyeshadow pens | β Special Case: Fits "porous-tip pen" definition if applicator is the primary feature. |
π Key Reminder:
- Standard Liquid Eyeshadow (bottle/jar): Must declare under Chapter 33 (3304.20.00.00or3304.99.50.00).
- Pen-style Liquid Eyeshadow: May be classified under Chapter 96 (9608.xx) if the pen mechanism is dominant.
- Do NOT classify as powder (3304.91) unless the product is physically dry powder. Misclassification leads to severe penalties.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 3304.20.00.00 ββ Eye Make-up Preparations (Correct Classification for Liquid)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote) |
| Section 122 Tariff (IEEPA) | +10.0% (Targeting China/HK products from Nov 10, 2025) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:3304.20.00.00 β FOOTNOTE:3304.20.00 |
π Explanation:
- Section 301 (25%): Applies to most Chinese-origin cosmetics under trade war measures.
- Section 122 (10%): New additional tariff targeting specific consumer goods from China.
- Total 35%: High cost for Chinese-made liquid eyeshadow. Plan pricing accordingly.
π― 2. 3304.99.50.00 ββ Other Beauty/Make-up Preparations
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:3304.99.50.00 |
π Note: Same tax burden as eye-specific makeup. No advantage if classified broadly.
π― 3. 3304.91.00.50 ββ Powders (Misclassification Warning)
| Item | Content |
|---|---|
| Total Tax Rate | 35.0% |
| Risk | High Compliance Risk |
| Explanation | Liquid eyeshadow is NOT powder. Declaring as powder (3304.91) when it is liquid is customs fraud or error. Even if the rate is the same, it triggers inspections, delays, and potential fines. |
π― 4. 9608.99.60.00 ββ Other Pens (Pen-style Eyeshadow)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Γ 17.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:9608.99.60.00 |
π Opportunity: If your product is packaged as a pen (e.g., "Liquid Eyeshadow Pen"), declaring under Chapter 96 reduces the Section 301 surtax from 25% to 7.5%, resulting in a lower total tax of 17.5%.
Condition: Must be legitimately a pen-style applicator.
π― 5. 9608.20.00.00 ββ Felt-tipped/Porous-tipped Pens
| Item | Content |
|---|---|
| Basic Tariff | 4.0% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 21.5% |
| Tax Calculation | CIF Γ 21.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:9608.20.00.00 |
π Comparison: Slightly higher than
9608.99.60.00due to basic tariff. Preferred for multi-tip markers.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| β Product Spec Sheet | βοΈ | Include viscosity, drying time, application method. |
| β Product Photos | βοΈ | Clear images of bottle, pen, or compact. Show applicator type. |
| β Ingredient List | βοΈ | Required for cosmetic clearance. |
| β Commercial Invoice | βοΈ | Must specify "Liquid Eyeshadow" or "Eyeshadow Pen" accurately. |
| β Packing List | βοΈ | Detail units per box. |
| β FDA Registration | βοΈ | Required for cosmetics imported into the US. |
β 2. Declaration Tips (Key Mantra)
π₯ "Liquid in Bottle = Chapter 33; Liquid in Pen = Chapter 96; Never Declare Liquid as Powder!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Standard liquid eyeshadow (tube/bottle) | 3304.20.00.00 |
Declare as 9608.xx β Rejected/Examined |
| Eyeshadow Pen (ink-filled) | 9608.99.60.00 |
Declare as 3304.20.00.00 β Higher Tax (35% vs 17.5%) |
| Powder eyeshadow | 3304.91.00.50 |
Declare as liquid β Compliance Violation |
| Liquid Eyeshadow | 3304.20.00.00 |
Declare as 3304.91.00.50 (Powder) β High Risk/Fine |
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Hybrid Products (e.g., Cream-to-Powder) | Declare based on primary form at import. If liquid flow, use Chapter 33. |
| Bundle Deals (Brush + Liquid) | Declare as makeup set. Main item determines HS code. |
| Private Label | Ensure supplier provides accurate material composition to avoid "unlabeled" issues. |
| Pen-style Marketing | If marketed as "Eyeshadow Pen," use Chapter 96 for tax savings. Provide structural diagrams proving it is a pen. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3304.20.00.00 or 9608.99.60.00 |
35% or 17.5% | FDA Registration | Pen-style saves ~17.5% tax. |
| π¨π³ China | 3304.20.00.00 |
~5-7% | NMPA Filing | No 301/122 surtaxes. |
| πͺπΊ EU | 3304.10.00 |
0-6.5% | CPNP Notification | Strict ingredient compliance. |
| π¬π§ UK | 3304.10.00 |
0-6.5% | SCPN Notification | Post-Brexit regulations apply. |
| π―π΅ Japan | 3304.10.00 |
0-4.5% | PMDA Notification | Quasi-drug if claims exceed cosmetic. |
π Conclusion:
- USA is the most expensive market due to Section 301 and Section 122 tariffs.
- Pen-style classification in the US offers significant tax advantages (17.5% vs 35%).
- Never misclassify liquid as powder to avoid customs seizures.
π VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
β Error 1: Declaring liquid eyeshadow as "Powder" (3304.91) to match a different category.
π Consequence: Customs inspection reveals liquid. Seizure, fines, and blacklisting of the importer.
β Error 2: Declaring a pen-style eyeshadow as 3304.20.00.00.
π Consequence: You pay 35% tax instead of 17.5%. Unnecessary cost increase!
β Error 3: Missing FDA Registration for cosmetic imports.
π Consequence: Detention at port, return shipment, or destruction.
β Error 4: Vague description "Makeup" on invoice.
π Consequence: Customs assigns highest duty rate or delays clearance for classification review.
β Correct Practice:
"Liquid Eyeshadow Pen, Color: Nude, Net Wt: 3g, Brand: XYZ, FDA Registered Facility No.: [Number]"
π― VII. Conclusion: Professional Declaration, Cost Optimization!
π― Remember the Mantra:
πΉ "Bottle = 35% (Eye Makeup); Pen = 17.5% (Pen); Powder = 35% (But Don't Lie!)"
πΉ "HS Code Defines Tax; Save Half if You Use Pens; Never Fake Powder!"
π Pro Tip:
If your liquid eyeshadow is manufactured in Vietnam, Thailand, or Malaysia, you may qualify for lower or zero Section 301 tariffs under USMCA or GSP alternatives.
Recommendation: Apply for a Pre-Ruling with US CBP if you are unsure about the Chapter 96 classification for pen-style products.
π£ Immediate Action:
π Contact a licensed customs broker + Provide product images + Verify FDA status
π Let your liquid eyeshadow clear smoothly, save taxes, and maximize profit!
β¨ Professional clearance starts with accurate classification!
πΌ Every dollar saved is pure profit!
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.