Powder Cases
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4202128980 | 52.6% | CN | US | Official Doc |
| 4202399000 | 55.0% | CN | US | Official Doc |
| 3923102000 | 35.0% | CN | US | Official Doc |
| 3923109000 | 38.0% | CN | US | Official Doc |
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AI Analysis
π Powder Cases (Cosmetic Compact Cases)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π I. Product Definition & Classification: What Exactly Are "Powder Cases"?
Powder Cases, in the context of international trade and tariff classification, refer specifically to articles of a kind normally carried in the pocket or in the handbag. They are distinct from general luggage or larger accessories.
In the Harmonized System (HS), these items fall under Heading 4202, specifically within the sub-category of small personal accessories. The key determination factor is function and portability: * Powder Cases (Cosmetic Compacts): Small, handheld containers designed specifically to hold pressed powder, blush, or makeup. They are typically made of leather, plastics, textile materials, vulcanized fiber, or paperboard. * Not Included: Large travel kits, toiletry bags, or backpacks. These have different classifications.
β οΈ Key Distinction:
- If the item is a small, pocket/handbag-sized container primarily for cosmetics/powder β It falls under 4202.39.90.00.
- If the item is a large bag for carrying multiple toiletries β It may fall under 4202.92/93 (Toiletry bags), which have different tax implications.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
Based on the provided data, the relevant classification for Powder Cases (small cosmetic containers) is:
| HS Code | Product Description | Applicable Scenario | Material Type |
|---|---|---|---|
4202.39.90.00 |
Articles of a kind normally carried in the pocket or in the handbag: Other: Other | Small cosmetic compact cases, powder cases, cigarette cases, small wallets | Leather, Plastic, Textile, etc. |
π Important Note:
- HS Code4202.39.90.00is the specific code for "Other" articles of a kind normally carried in the pocket or handbag. This includes powder cases made of various materials (leather, plastic, textile). - Do not confuse this with4202.12.89.80(Trunks, suitcases, etc., with outer surface of textile materials), which refers to larger luggage like handbags, backpacks, and shopping bags. - Do not confuse this with3923.10codes, which are for plastic packaging boxes/crates for goods, not personal cosmetic carriers.
π° III. 2026 Latest Tariff Rate Breakdown
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 4202.39.90.00 ββ Powder Cases & Small Handbag Accessories
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Additional Tariff (Section 301) | +0.0% |
| IEEPA Additional Tariff | +0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β N/A (Since tax is 0%, de minimis is not a limiting factor for duty, but value thresholds still apply for other regulations) |
| Legal Basis Path | USITC:4202.39.90.00 β FOOTNOTE:None (No Additional Tariff) |
π Explanation:
- Base Rate 0%: Under the HTSUS, most articles of leather or composition leather, or other materials, falling under "articles normally carried in the pocket or handbag" (excluding specific types like spectacles cases or musical instrument cases which may have different rates) have a base duty of 0%. - No Additional Tariffs: Unlike electronics (45%) or some plastics (25-28%), personal cosmetic accessories like powder cases are exempt from the Section 301 and IEEPA additional tariffs. - Zero Duty Advantage: This is a significant cost-saving advantage for exporters. No tariff burden, only standard customs processing fees.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (Non-negotiable)
| Document | Mandatory? | Explanation |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Powder Cases" or "Cosmetic Compact Cases", not just "Plastic Goods" or "Bags". |
| β Packing List | βοΈ | Detail contents: Quantity, material (e.g., "Plastic with textile lining"), dimensions. |
| β Product Photos | βοΈ | Show the itemβs size relative to a hand/pocket to prove it is "normally carried in the pocket or handbag". |
| β Material Composition | βοΈ | Specify if made of leather, PVC, textile, etc. |
| β Brand & Model Info | βοΈ | For brand verification and IP clearance. |
β 2. Declaration Tips (Key Mantra)
π₯ "Small Pocket Item, Cosmetic Use, Zero Duty!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Small compact for powder | 4202.39.90.00 | Misdeclare as "Plastic Box" β 3923.10.90.00 (28% tax!) |
| Large toiletry bag | 4202.92.90/4202.93.90 (Different code) | Misdeclare as "Powder Case" β Delayed clearance |
| Bulk plastic packaging boxes | 3923.10.20.00 or 3923.10.90.00 | Misdeclare as "Powder Case" β 0% vs 25-28% tax difference |
β οΈ Critical Warning:
- Do NOT declare Powder Cases as "Plastic Boxes for Packaging Goods" (3923.10.20.00or3923.10.90.00).
- Reason:3923.10is for industrial/commercial packaging (boxes, crates). While they look similar, personal use cosmetic containers are classified under 4202.
- Consequence: Misclassification leads to underpayment of duty. If customs reclassifies to3923.10.90.00, you face 28% tax instead of 0%, plus penalties.
β 3. Special Scenarios
| Scenario | Handling Advice |
|---|---|
| Mixed Materials (e.g., Plastic with Leather Trim) | Declare as 4202.39.90.00 if the primary function is personal accessory. Provide material breakdown. |
| Empty vs. Filled | Both fall under 4202.39.90.00. Declared value should be for the empty case unless sold filled. |
| Custom Logo/Branded | Provide brand authorization letter to avoid IP issues. |
| Samples | Even for samples, declare correctly as 4202.39.90.00. Value may be lower, but code remains the same. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 4202.39.90.00 |
0.0% | Exempt from Section 301 & IEEPA. |
| π¨π³ China | 4202.39.90.00 |
~5-10% | Import duty for Chinese consumers. |
| πͺπΊ EU | 4202.39.90 |
0-4% | Varies by material (leather vs. plastic). |
| π¬π§ UK | 4202.39.90 |
4% | Post-Brexit tariff. |
| π―π΅ Japan | 4202.39.90 |
0-5% | Depends on material. |
π Conclusion:
- USA offers the most favorable 0% tariff for powder cases.
- No additional tariffs apply, making it a low-risk product for US export compared to electronics or industrial plastics.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring Powder Cases as "Plastic Packaging Boxes" (3923.10)
π Consequence: You lose the 0% duty benefit. Customs may apply 25-28% tax.
π Why?: 3923.10 is for commercial packaging, not personal accessories.
β Mistake 2: Declaring Large Toiletry Bags as Powder Cases
π Consequence: Misclassification. Toiletry bags (4202.92) may have different duty rates (often higher).
π Why?: Size and function differ. "Normally carried in pocket/handbag" is key.
β Mistake 3: Ignoring Material Composition
π Consequence: If made of textile, ensure itβs still under 4202.39.90.00 (which covers textile materials for this sub-heading).
π Why?: Some textile bags fall under different sub-headings if they are not "pocket/handbag size".
β Correct Practice:
"Powder Case, Cosmetic Compact, 5x5 inches, Plastic Exterior, Mirror Interior, Model PC-100, For Personal Use"
π― VII. Conclusion: Professional Declaration, Cost Savings!
π― Remember the Mantra:
πΉ "Powder Case = Personal Accessory = HS 4202.39.90.00 = 0% Tax!"
πΉ "Don't call it a 'Box'! Call it a 'Case'! Avoid 28% Tax!"
π Pro Tip:
- If your powder cases are filled with cosmetics, ensure the value reflects the case only, or declare both items separately if required.
- Always keep product photos showing the size to prove it is "pocket/handbag size".
- Pre-ruling: For large shipments, consider requesting a Binding Ruling from CBP to confirm 4202.39.90.00 classification.
π£ Immediate Action:
π Contact a Licensed Customs Broker + Provide Product Photos + Confirm "Personal Accessory" Classification
π Maximize Profits with 0% Duty!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Dollar Saved is a Dollar Earned!
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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) 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.