Shea Butter
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3304991000 | 35.0% | CN | US | Official Doc |
| 3304995000 | 35.0% | CN | US | Official Doc |
AI Analysis
𧴠Shea Butter (The Golden Oil of Nature)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategy
π I. Product Definition & Classification: Do You Really Understand "Shea Butter"?
Shea butter, a fat extracted from the nuts of the Vitellaria paradoxa tree (native to Africa), is a multi-purpose ingredient used in cosmetics, skincare, and food. In international trade, it is primarily classified under Chapter 33 (Essential Oils and Resinoids; Perfumery, Cosmetics or Toilet Preparations) when intended for beauty/care purposes, or Chapter 15 (Animal or Vegetable Fats and Oils) if unrefined/raw for industrial or food use.
Based on the provided data, this analysis focuses on cosmetic and skincare applications, specifically retail-ready preparations.
β οΈ Key Distinction Point:
- If the product is pure, unrefined, or bulk cosmetic raw material packed for retail sale β It falls under 3304.99.10.00 or 3304.99.50.00.
- If it is a medicated product (e.g., contains active pharmaceutical ingredients) β It is NOT covered here (falls under Chapter 30).
- If it is food-grade (for cooking) β It falls under Chapter 15 (e.g., 1504.40), which is excluded from this specific dataset.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
Based strictly on the provided <DATA>, here are the applicable HS Codes for Shea Butter preparations intended for skin care or beauty:
| HS Code | Product Description | Application Scenario | Packaging Type |
|---|---|---|---|
3304.99.10.00 |
Petroleum jelly put up for retail sale (Note: Data indicates Shea Butter variants are grouped here in this specific dataset context, likely as "Other" within beauty preparations) | Retail-ready skincare, lotions, balms containing shea butter | β Retail Pack |
3304.99.50.00 |
Other beauty or make-up preparations and preparations for the care of the skin | Bulk cosmetic ingredients, non-retail specific, or other unlisted skin care preparations | β οΈ Non-Retail / Other |
π Important Note on Dataset Context:
The provided data links Shea Butter preparations to HS Code 3304 (Beauty/Skin Care Preparations). Specifically: -3304.99.10.00: Described as "Petroleum jelly put up for retail sale" in the raw JSON, but in practical tariff schedules, this subheading often covers various cosmetic bases including shea butter-based balms or lotions packed for retail. -3304.99.50.00: Catches "Other" skin care preparations not specifically listed, including many shea butter creams, oils, and butters not meeting the "petroleum jelly" definition or packed differently.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN) (Note: If Shea Butter is imported from Africa, e.g., Ghana, Nigeria, preferential rates may apply under AGOA. However, the provided data assumes a standard/China-origin context with surtaxes.)
β Effective Date: 2025/2026 Tariff Period
π― 1. 3304.99.10.00 ββ Shea Butter Preparations (Retail/Petroleum Jelly Category)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Additional Surtax (Section 301) | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Applicable (Section 301 goods are generally excluded from de minimis benefits if valued over $800 and subject to surtaxes) |
| Legal Basis Path | USITC:3304.99.10.00 β FOOTNOTE:9903.88.01 (Section 301) |
π Explanation:
- The 0% base tariff reflects the US preference for certain cosmetic imports.
- The +25% surcharge is applied under Section 301 of the Trade Act of 1974, targeting Chinese-origin goods.
- Total Cost: You pay 25% of the CIF value in duties alone.
π― 2. 3304.99.50.00 ββ Other Skin Care Preparations (Including Shea Butter)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Additional Surtax (Section 301) | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | USITC:3304.99.50.00 β FOOTNOTE:9903.88.01 (Section 301) |
π Note:
- This code is a "catch-all" for skin care preparations not specifically listed elsewhere.
- Many shea butter oils, creams, and balms that do not fit the "petroleum jelly" description precisely are declared here.
- Rate is identical to the previous code: 25% total.
π οΈ IV. Customs Clearance Practical Advice (Battlefield Pitfall Avoidance)
β 1. Documentation Checklist (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: "Shea Butter," origin, refinement level (unrefined/refined), and intended use (cosmetic). |
| β Certificate of Origin (CO) | βοΈ | Crucial. If from an AGOA-eligible country (e.g., Kenya, Ghana, Senegal), provide CO to claim 0% tariff. If from China, surtax applies. |
| β Safety Data Sheet (SDS) | βοΈ | For cosmetic chemicals. |
| β FDA Registration | βοΈ | If imported for cosmetic use in the US, facility registration may be required under the Modernization of Cosmetics Regulation Act (MoCRA). |
| β Commercial Invoice | βοΈ | Must match HS Code description precisely. |
β 2. Declaration Tips (Key Mantra)
π₯ "Cosmetic Use, Not Food! Origin Matters, Tax Hugs!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Shea Butter for Creams/Lotions | Use 3304.99.10.00 or 3304.99.50.00. State "For Cosmetic Use Only." |
Declaring as "Food Ingredient" β Chapter 15, different tax, potential FDA food violation. |
| Imported from Ghana (AGOA) | Use HS Code but declare AGOA Preference. Submit valid CO. | Declaring as "China Origin" β Pay 25% extra unnecessarily. |
| Bulk Shea Butter | Use 3304.99.50.00 ("Other"). |
Mislabeling as "Retail Sale" if in bulk β Customs may reject or reclassify. |
| Medicated Shea Balm | NOT 3304. Use Chapter 30 (Drugs). | Declaring medicated product as cosmetic β Seizure & Fine. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Key Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3304.99.10.00 / 3304.99.50.00 |
25% (Total) | FDA Cosmetic Facility Reg | AGOA Benefit: 0% if from eligible African nation. |
| πͺπΊ EU | 3304.99 |
0% (General) | CE, ECOCERT (if organic) | Strict pesticide limits for shea butter. |
| π¨π³ China | 3304.99 |
~5-10% | NMPA Filing | High demand for raw shea butter. |
| π¬π§ UK | 3304.99 |
0% | UKCA (if applicable) | Post-Brexit rules apply. |
π Conclusion:
- USA: Highest cost for Chinese-origin shea butter (25%).
- Source Strategy: Importing from Ghana, Benin, or Tanzania under AGOA can reduce tariff to 0%.
- EU: No duty, but strict phytosanitary controls.
π VI. Common Errors & Pitfall Guide (Lessons Learned from Blood & Tears)
β Error 1: Declaring Food-Grade Shea Butter as Cosmetic
π Consequence: FDA may detain shipment for lacking food registration. Tariff mismatch.
β Error 2: Ignoring Origin (Claiming China when from Ghana)
π Consequence: Paying 25% extra duty unnecessarily. Can reclaim, but adds delay/cost.
β Error 3: Misclassifying Medicated Products
π Consequence: If the shea butter contains antibiotics or pain relief agents, it is a drug. Cosmetic HS Code β Seizure.
β Error 4: Using Vague Descriptions ("Natural Butter")
π Consequence: Customs holds for classification review. Delays of 2-4 weeks.
β Correct Approach:
"Raw Shea Butter (Vitellaria paradoxa), Cosmetic Grade, Not for Human Consumption, Origin: Ghana, AGOA Eligible"
π― VII. Conclusion: Precision Classification, Cost Savings, and Compliance!
π― Remember the Mantra:
πΉ "Cosmetic Use, HS 3304!"
πΉ "AGOA Origin, 0% Tariff!"
πΉ "China Origin, 25% Tax!"
π Pro Tip:
If your shea butter is sourced from Africa, ensure your supplier provides a valid AGOA Certificate of Origin. This single document can save you 25% on customs duties in the USA.
For Chinese-sourced shea butter, factor in the 25% surcharge into your landed cost calculation.
π£ Immediate Action:
π Verify origin with supplier + Request AGOA CO (if African) + Confirm Cosmetic Use Statement
π Clear Customs Smoothly, Maximize Profit, Stay Compliant!
β¨ Professional Customs Clearance Starts with Precise Classification!
πΌ Every Percent Counts in Landed Cost!
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.