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Powder compact with puff

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3304910010 35.0% CN US Official Doc
3304910050 35.0% CN US Official Doc

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πŸ’„ Powder Compact with Puff (Cosmetic Packaging)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Beauty & Personal Care
πŸ“Œ I. Product Definition & Classification: What is a "Powder Compact with Puff"?

A powder compact with puff is a cosmetic container designed to hold pressed powder, blush, or eyeshadow, and typically includes a mirror and a sponge applicator (puff) for application. In international trade, the classification depends heavily on whether the item is considered a container or a cosmetic product itself, and the materials involved.

⚠️ Key Distinction:
- If the compact contains no cosmetics (empty case): Classified as a container/accessory (usually Chapter 39, 71, or 73).
- If the compact contains cosmetics (powder/cream): Classified as a cosmetic preparation (Chapter 33).
- The "puff" (sponge/applicator) is generally considered an accessory unless it is a separate taxable item.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Applicable Scenario Contains Cosmetics? Material Basis
4202.92.00.00 Satchels, handbags, vanity cases, powder boxes, etc., with outer surface of plastics or textile materials Most Common: Plastic compact cases with fabric/plastic exterior ❌ No (Empty or with puff only) Plastics/Textiles
4202.91.00.00 Satchels, handbags, vanity cases, powder boxes, etc., with outer surface of leather, composition leather, or patent leather Premium compacts made of leather or faux leather ❌ No (Empty) Leather/Faux Leather
3307.90.00.00 Other pre-packaged cosmetic or toilet preparations Filled Compacts: Compact with powder/blush inside βœ… Yes Chemical/Cosmetic
7113.11.00.00 Imitation jewelry (if compact is decorative jewelry-style) Luxury decorative compacts made of base metals with gem-like finishes ❌ No Base Metals
9616.10.00.00 Powder puffs and pads for applying cosmetic preparations Just the Puff: If shipped separately from the compact N/A Sponge/Rubber/Textile

πŸ” Critical Reminder:
- Empty Compacts: Usually fall under 4202.92.00.00 (plastic/textile) or 4202.91.00.00 (leather).
- Filled Compacts: Fall under 3307.90.00.00 (cosmetic preparation).
- Misclassification Risk: Declaring a filled compact as an empty one to avoid cosmetic regulations is a major compliance violation.


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: From November 10, 2025 (including subsequent imports)

🎯 1. 4202.92.00.00 – Empty Powder Compact (Plastic/Textile Exterior)

Item Content
Base Rate 5.3% (ad valorem)
USITC Additional Tax (Section 301) +7.5% (Footnote 9903.88.01 applies to many plastic textile goods)
IEEPA Additional Tax +10% (For China/Hong Kong origin, effective Nov 10, 2025)
Total Tariff Rate ~22.8% (5.3% + 7.5% + 10%)
De Minimis Exemption ❌ No (De minimis does not apply to goods subject to Section 301 or IEEPA duties)
Legal Basis Path IEEPA:9903.01.25 β†’ USITC:4202.92.00.00 β†’ FOOTNOTE:9903.88.01

πŸ“Œ Explanation:
- Section 301 (7.5%): Many plastic articles of textile materials are subject to this duty.
- IEEPA (10%): Applies to most Chinese-origin consumer goods.
- Total: Over 20% duty makes empty cosmetic packaging expensive for US importers.

🎯 2. 3307.90.00.00 – Filled Powder Compact (Cosmetic Preparation)

Item Content
Base Rate 0% (Free for most cosmetics under HTS 3307)
USITC Additional Tax (Section 301) +25% (Footnote 9903.07.01 covers many cosmetic preparations from China)
IEEPA Additional Tax +10%
Total Tariff Rate ~35%
De Minimis Exemption ❌ No
Legal Basis Path IEEPA:9903.01.25 β†’ USITC:3307.90.00.00 β†’ FOOTNOTE:9903.07.01

πŸ“Œ Note:
- Although the base rate is 0%, the additional duties make it costly.
- Filled compacts are classified as "cosmetic preparations," not containers.

🎯 3. 4202.91.00.00 – Leather/Exotic Material Compact

Item Content
Base Rate 3.2%
USITC Additional Tax +7.5%
IEEPA Additional Tax +10%
Total Tariff Rate ~20.7%
De Minimis Exemption ❌ No

πŸ› οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)

βœ… 1. Document Checklist (All Required)

Document Mandatory? Description
βœ… Product Specification βœ”οΈ Material composition (e.g., ABS plastic, leather, sponge), dimensions, weight
βœ… Material Breakdown βœ”οΈ Clearly state: "Plastic case, mirror, sponge puff, no cosmetics inside" OR "Contains pressed powder"
βœ… Product Photos βœ”οΈ Front, back, open view, and interior (showing if empty or filled)
βœ… Commercial Invoice βœ”οΈ Must specify "Empty Cosmetic Compact" or "Filled Cosmetic Compact" clearly
βœ… FDA Registration (if filled) βœ”οΈ Mandatory for filled compacts (cosmetics) under US FDA regulations
βœ… FCC Certification (if electronic) βœ”οΈ Only if the compact has lighting (LED) or electronic components

βœ… 2. Declaration Tips (Key Mantra)

πŸ”₯ β€œEmpty vs. Filled: One word changes the duty!”

Scenario Correct Declaration Incorrect Declaration
Empty Case + Puff 4202.92.00.00 - "Plastic Powder Compact, Empty, with Puff" "Cosmetic Product" β†’ Audited as cosmetics
Filled Case 3307.90.00.00 - "Pressed Powder in Compact, with Puff" "Plastic Case" β†’ Fraud/Classification Error
Separate Puff 9616.10.00.00 - "Sponge Powder Puff" Merged with compact β†’ Over-declared value

βœ… 3. Special Cases

Scenario Handling Advice
LED Lighted Compact May require FCC ID if it emits radio frequencies or exceeds voltage limits. Classify under 3926.90.98 or 4202.92 depending on structure.
Luxury Brand Packaging Ensure proper trademark authorization to avoid customs seizure for IP violation.
Sample Shipments Even samples are subject to duties if value exceeds $800 de minimis threshold is not met. De minimis does not apply to Section 301/IEEPA goods from China.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Remarks
πŸ‡ΊπŸ‡Έ USA 4202.92.00.00 ~22.8% (Empty)
~35% (Filled)
FDA (if filled) High additional duties due to trade policies
πŸ‡¨πŸ‡³ China 4202.92.00.00 5% - 10% N/A Low duty for empty cases
πŸ‡ͺπŸ‡Ί EU 4202.92.00.00 4% REACH (if chemicals in puff) No major anti-dumping on empty cases
πŸ‡¬πŸ‡§ UK 4202.92.00.00 4% UKCA (if filled) Post-Brexit rules apply
πŸ‡―πŸ‡΅ Japan 4202.92.00.00 5.2% PSE (if electronic) Low duty for non-electronic cases

πŸ“Œ Conclusion:
- USA has the highest effective duty rates due to Section 301 and IEEPA.
- EU and Asia are more tariff-friendly for empty cosmetic packaging.
- Filled products face strict regulatory hurdles (FDA, CPNP) in addition to duties.


πŸ“Œ VI. Common Errors & Pitfalls (Lessons Learned)

❌ Error 1: Declaring a filled compact as an empty case
πŸ‘‰ Consequence: Customs audit β†’ Penalty for misclassification + Back duties + FDA violation risk.

❌ Error 2: Ignoring Section 301 applicability
πŸ‘‰ Consequence: Underpaying duties by ignoring the 7.5% - 25% additional tax β†’ Seizure of goods.

❌ Error 3: Not disclosing material composition
πŸ‘‰ Consequence: Customs cannot determine if it’s plastic (4202) or leather (4202.91) β†’ Delayed clearance.

βœ… Correct Practice:

β€œPlastic Powder Compact Case, Empty, Includes Sponge Puff and Mirror, Model ABC, Not for Cosmetic Use”
OR
β€œPressed Powder in Compact Case, With Mirror and Puff, Contains Cosmetic Preparation, Model XYZ, FDA Registered”


🎯 VII. Conclusion: Precision in Classification Saves Costs!

🎯 Remember the Mantra:

πŸ”Ή β€œEmpty goes to 4202, Filled goes to 3307, Don’t mix them or you’ll pay!”
πŸ”Ή β€œCheck for Section 301, IEEPA adds 10%, Total duty can be high!”
πŸ”Ή β€œDe minimis is NOT your friend for China-origin goods!”


πŸ“Œ Pro Tip:
- For empty compacts, ensure the description explicitly states β€œEMPTY” and β€œNOT FOR COSMETIC USE” to avoid FDA scrutiny.
- For filled compacts, ensure FDA Prior Notice is submitted before arrival.
- Consider sourcing from Vietnam or Thailand if available, as they may have lower Section 301 rates for plastic articles.


πŸ“£ Immediate Action:

πŸ“ž Verify HS Code with a licensed customs broker.
πŸ“„ Submit FDA Prior Notice for filled products.
πŸš€ Ensure commercial invoice accurately reflects product nature to avoid customs holds.


✨ Professional Clearance Starts with Accurate Classification!
πŸ’Ό Every Percent of Duty Counts in the Beauty Industry!

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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.