Perfume
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7010903010 | 40.2% | CN | US | Official Doc |
| 3923300010 | 38.0% | CN | US | Official Doc |
| 3923300090 | 38.0% | CN | US | Official Doc |
| 7013993000 | 26.5% | CN | US | Official Doc |
| 7010903020 | 40.2% | CN | US | Official Doc |
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AI Analysis
🌸 Perfume: The Ultimate Global Trade & Customs Guide (2026 Edition)
🌍 HS Code Reference & Customs Clearance Strategy | 2026 Tariff Analysis | Professional Entry Guide
📌 I. Product Definition & Classification: Do You Really Know "Perfume"?
Perfume is a fragrant liquid or aromatic substance derived from plant or synthetic essences, designed to be applied to the body for scent. In international trade, it is not a single category but depends on packaging, material, and intended use:
🧴 Two Main Categories:
- Perfume Bottles (Packaging Only): Glass or plastic containers specifically designed to hold fragrance, often sold separately or as part of a set.
- Perfume (Fragrance Substance): The actual liquid product, categorized under aromatic or cosmetic substances.
⚠️ Critical Distinction:
- Empty bottles (glass/plastic) → Classify under Chapter 70 or Chapter 39.
- Filled perfume bottles → Classify under Chapter 33 (Perfumes/Cosmetics).
- Packaged sets (bottle + liquid) → Often treated as a single unit under Chapter 33.
📦 II. HS Code Classification Details (2026 Tariff Reference)
| HS Code | Product Description | Material/Use | Tax Rate |
|---|---|---|---|
7010.90.30.10 |
Perfume Bottles, Glass, for Packaging | Glass, specific for fragrance | 40.2% |
3923.30.00.10 |
Perfume Bottles, Plastic, for Packaging | Plastic, specific for fragrance | 38.0% |
3923.30.00.90 |
Perfume Bottles, Plastic, Other Unspecified Capacities | Plastic, general-purpose | 38.0% |
7013.99.30.00 |
Perfume Bottles, Glass, General Glassware | Glass, decorative/functional | 26.5% |
7010.90.30.20 |
Perfume Bottles, Glass, for Packaging (Alternative) | Glass, fragrance-specific | 40.2% |
3307.90.00.00 |
Fragrance Products (General Aromatics) | Aromatic/Toilet Products | 40.4% |
3303.00.20.00 |
Perfumes & Toilet Waters | Perfume/Cosmetic Liquids | 35.0% |
🔍 Key Insight:
- Glass vs. Plastic: Glass bottles (7010,7013) often attract higher base duties but may qualify for lower "122条款" if classified as general glassware.
- Plastic Bottles (3923): Uniform tax rate (38%) regardless of capacity, unless specified otherwise.
- Filled Perfumes (3303,3307): Highest base tax for3307.90.00.00(40.4%) due to cosmetic classification.
💰 III. 2026 Tariff Breakdown (Including Base, Additional & Policy Taxes)
✅ Applicable Countries: USA (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 7010.90.30.10 & 7010.90.30.20 – Glass Perfume Bottles (Fragrance-Specific)
| Item | Content |
|---|---|
| Base Duty | 5.2% (ad valorem) |
| USITC Additional Duty | +25% (Section 301) |
| Section 122 Duty | +10% (China-specific) |
| Total Rate | 40.2% |
| Calculation | CIF Value × 40.2% |
| De Minimis Exemption? | ❌ No (deny_de_minimis) |
| Legal Path | Section 301:9903.88.01 → Section 122:9903.01.25 |
📌 Explanation:
- USITC 25%: Standard "Section 301" penalty on Chinese imports.
- Section 122 10%: Targeted tax on Chinese "glassware" under 2025 trade measures.
- Combined 40.2%: Very high for packaging, but lower than filled perfumes.
🎯 2. 3923.30.00.10 & 3923.30.00.90 – Plastic Perfume Bottles
| Item | Content |
|---|---|
| Base Duty | 3.0% |
| USITC Additional Duty | +25% |
| Section 122 Duty | +10% |
| Total Rate | 38.0% |
| Calculation | CIF Value × 38.0% |
| De Minimis Exemption? | ❌ No |
| Legal Path | Section 301:9903.88.01 → Section 122:9903.01.25 |
📌 Note:
- Plastic bottles are taxed similarly to glass, but base duty is lower (3% vs. 5.2%).
- No capacity-based differentiation unless specified in "3923.30.00.90".
🎯 3. 7013.99.30.00 – Glass Perfume Bottles (General Glassware)
| Item | Content |
|---|---|
| Base Duty | 9.0% |
| USITC Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Rate | 26.5% |
| Calculation | CIF Value × 26.5% |
| De Minimis Exemption? | ❌ No |
| Legal Path | Section 301:9903.88.01 → Section 122:9903.01.24 |
📌 Advantage:
- Lower total tax (26.5%) if classified as "general glassware" rather than "perfume-specific".
- Strategy: Avoid labeling as "perfume bottle" in documentation; use "decoration glassware".
🎯 4. 3307.90.00.00 – Fragrance Products (General Aromatics)
| Item | Content |
|---|---|
| Base Duty | 5.4% |
| USITC Additional Duty | +25% |
| Section 122 Duty | +10% |
| Total Rate | 40.4% |
| Calculation | CIF Value × 40.4% |
| De Minimis Exemption? | ❌ No |
| Legal Path | Section 301:9903.88.01 → Section 122:9903.01.25 |
📌 Highest Tax Rate:
- 40.4% is the most expensive due to cosmetic classification.
- Avoid: Misclassifying filled perfumes as "packaging only".
🎯 5. 3303.00.20.00 – Perfumes & Toilet Waters
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| USITC Additional Duty | +25% |
| Section 122 Duty | +10% |
| Total Rate | 35.0% |
| Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ No |
| Legal Path | Section 301:9903.88.01 → Section 122:9903.01.24 |
📌 Best Rate for Filled Perfume:
- 35.0% is the lowest for filled products (0% base duty).
- Strategy: Ensure documentation clearly states "Perfume" not "Fragrance Product".
🛠️ IV. Customs Clearance Tips (Practical Avoidance Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material, capacity, intended use |
| ✅ Photos (Clear Labels) | ✔️ | Show branding, capacity, fill status |
| ✅ Commercial Invoice | ✔️ | Exact HS Code, CIF value, origin |
| ✅ Packing List | ✔️ | Separate bottles vs. liquids |
| ✅ Certificate of Origin | ✔️ | If non-China, possible exemptions |
| ✅ Safety Data Sheet (SDS) | ✔️ | For liquids (flammability, ingredients) |
✅ 2. Declaration Strategy (Key Rules)
🔥 "Packaging vs. Product, Fill Status, Material Matters!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Empty glass perfume bottle | 7010.90.30.10 |
3303.00.20.00 |
Under-declared tax → Audit |
| Filled plastic bottle | 3303.00.20.00 |
3923.30.00.10 |
38% vs. 35% → Overpaid |
| General glass bottle | 7013.99.30.00 |
7010.90.30.10 |
26.5% vs. 40.2% → Overpaid |
| "Perfume Set" (bottle + liquid) | 3303.00.20.00 |
Split declaration | 35% vs. 38%+40.2% → Penalty |
✅ 3. Special Cases
| Case | Recommendation |
|---|---|
| OEM Custom Bottles | Provide design docs, avoid "perfume bottle" label |
| Scented Empty Bottles | Classify as 3307.90.00.00 (40.4%) if scented |
| Bulk Liquids (No Bottle) | Classify under 3303.00.20.00 (35%) |
| Gift Sets | Declare as single unit under 3303.00.20.00 |
🌍 V. Global Market Comparison (2026)
| Country | Recommended HS Code | Tax | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3303.00.20.00 |
35% (China) | FDA + MSDS | High for packaging |
| 🇨🇳 China | 3303.00.20.00 |
5% | CCC | No additional taxes |
| 🇪🇺 EU | 3303.00.20.00 |
0% (CE) | CE + REACH | Low for cosmetics |
| 🇦🇺 Australia | 3303.00.20.00 |
5% | RCM | Moderate |
| 🇯🇵 Japan | 3303.00.20.00 |
0% | PSE | Low tax |
📌 Conclusion:
- USA is the most expensive for perfume imports (35-40.4%).
- EU/Japan offer near-zero duties for compliant products.
- Glass bottles in the US face 40.2% tax unless reclassified as general glassware.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring filled perfume as "empty bottle"
👉 Result: 35% → 40.2% → Audit + Penalty
❌ Error 2: Splitting bottle + liquid in declaration
👉 Result: Double taxation (38% + 35%) → Overpayment
❌ Error 3: Calling "perfume" a "fragrance product"
👉 Result: 35% → 40.4% → Unnecessary Cost
❌ Error 4: Using "glassware" for perfume-specific bottles
👉 Result: 26.5% → 40.2% → Under-declared tax
✅ Correct Approach:
"Perfume, 50ml, Rose Essence, Glass Bottle, Filled, Model XYZ, FDA/MSDS Compliant"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Key Takeaways:
🔹 "Packaging ≠ Product" – Empty vs. filled changes tax by 5-15%!
🔹 "Material Matters" – Glass vs. Plastic affects base duty.
🔹 "Chapter 33 is Key" – Filled perfumes under3303.00.20.00(35%) are cheaper than packaging (40.2%).
📌 Pro Tip:
If your perfume is originating from Vietnam, Mexico, or Malaysia, you may avoid Section 301/122 taxes (0-5%).
Apply for Advance Ruling to lock in favorable classification before shipping.
📣 Act Now:
📞 Consult a customs broker + Provide product specs + Request HS Code pre-ruling
🚀 Clearance Success = Lower Costs + Faster Delivery!
✨ Expert Customs, Start with Accurate Classification!
💼 Every dollar saved starts with the right HS Code!
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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.