artificial toenail tips
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6704900000 | 17.5% | CN | US | Official Doc |
| 6704190000 | 17.5% | CN | US | Official Doc |
| 9602001080 | 20.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926903500 | 16.5% | CN | US | Official Doc |
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AI Analysis
π Artificial Toenail Tips
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Artificial Toenail Tips"?
Artificial Toenail Tips are cosmetic accessories used for nail extensions. In international trade, their classification depends heavily on material composition (Human hair vs. Synthetic) and specific application (Hair products vs. General plastic articles).
β οΈ Key Distinction Point:
- If made from Synthetic Fibers/Plastics intended for cosmetic enhancement β Generally classified under Chapter 67 (Prepared feathers, down and articles made of feathers or of down; artificial flowers; articles of human hair) or Chapter 39 (Plastics and articles thereof).
- Human Hair tips fall strictly under Chapter 67, Subheading 6703/6704.
- Synthetic/Plastic tips may fall under 6704.90 (Other) or 3926.90 (Other plastic articles), depending on specific formulation and customs rulings.
π¦ δΊγHS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 potential HS Codes and their matching logic:
| HS Code | Product Description | Matching Logic (Summary) | Estimated Total Tax Rate |
|---|---|---|---|
6704.90.00.00 |
Articles of other materials (Non-human hair) | "Artificial" implies non-human hair; fits "other materials"; high relevance to beauty accessories like false lashes/hair. | 17.5% |
6704.19.00.00 |
Other hair, whether or not collected on a web, of synthetic fibers | "Artificial" inferred as synthetic textile/materials; similar application to false eyelashes/hair. | 17.5% |
9602.00.10.80 |
Worked vegetable or mineral material (Plastic/Resin inferred) | "Artificial" inferred as plastic/resin; fits "processed articles" under Chapter 96 (Miscellaneous manufactured articles). | 20.5% |
3926.90.99.89 |
Other articles of plastics and articles of other materials of heading 3901 to 3914 | "Artificial" inferred as plastic/resin; "Other articles not specified elsewhere." | 22.8% |
3926.90.35.00 |
Other articles of plastics | Material inferred as plastic/polymer; fits "other plastic articles" not strung or specifically shaped. | 16.5% |
π Critical Reminder:
- Chapter 67 (6704) is often preferred for cosmetic hair/nail accessories if the customs authority views them as "artificial hair/extension equivalents."
- Chapter 39 (3926) applies if the product is strictly defined as a "plastic article" without cosmetic accessory characteristics.
- Tax Rates Vary Significantly: From 16.5% to 22.8%. The choice of HS Code directly impacts profitability.
π° δΈγ2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Additions)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025εΉ΄11ζ10ζ₯θ΅· (Including subsequent imports)
π― 1. 6704.90.00.00 & 6704.19.00.00 ββ Cosmetic Hair/Accessory Articles
| Item | Detail |
|---|---|
| Base Duty | 0.0% (Ad Valorem) |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β Not Eligible (Deny de minimis due to IEEPA/301) |
| Legal Basis Path | USITC:6704.90.00.00 β FOOTNOTE:301.88 β IEEPA:9903.01.24 |
π Explanation:
- These codes are classified under Chapter 67.
- The 7.5% is likely the remaining Section 301 tariff rate (depending on the specific product list revision).
- The 10% is the IEEPA surcharge for Chinese-origin goods.
- Total: 17.5%. This is a moderate-to-high tariff for cosmetic items.
π― 2. 9602.00.10.80 ββ Worked Mineral/Plant Material (Plastic Inferred)
| Item | Detail |
|---|---|
| Base Duty | 3.0% |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Tax Rate | 20.5% |
| Tax Calculation | CIF Value Γ 20.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:9602.00.10.80 β FOOTNOTE:301.88 β IEEPA:9903.01.24 |
π Note:
- Chapter 96 items often have a higher base duty (3%) than Chapter 67 items (0%).
- Total cost is 20.5%, which is 3% higher than Chapter 67 classifications.
π― 3. 3926.90.99.89 ββ Other Plastic Articles
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:3926.90.99.89 β FOOTNOTE:301.88 β IEEPA:9903.01.24 |
π Warning:
- This is the highest tax rate among the options.
- Chapter 39 generally has higher base duties for "other articles."
- Avoid this code if a Chapter 67 classification is defensible.
π― 4. 3926.90.35.00 ββ Other Plastic Articles (Specific Sub-category)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Section 301 Surcharge | 0.0% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Tax Rate | 16.5% |
| Tax Calculation | CIF Value Γ 16.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:3926.90.35.00 β IEEPA:9903.01.24 |
π Highlight:
- This code offers the lowest total tax rate (16.5%).
- Crucial Detail: It has 0% Section 301 surcharge but a higher base duty (6.5%).
- Risk: You must prove the product fits this specific sub-category. If customs reclassifies it to3926.90.99.89, you face a 22.8% rate. Use with caution and strong justification.
π οΈ εγCustoms Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Documentation Checklist (Must-Haves)
| Document | Required | Explanation |
|---|---|---|
| β Product Composition Report | βοΈ | Must specify material (e.g., "ABS Plastic," "Polymer Resin," or "Synthetic Fibers"). |
| β Product Photos (Labeled) | βοΈ | Clear shots of the tips, showing shape, packaging, and any branding. |
| β Usage Description | βοΈ | Explicitly state "Cosmetic Use: Nail Extensions" to support Chapter 67 argument. |
| β Commercial Invoice | βοΈ | Accurately describe as "Artificial Toenail Tips," NOT "Plastic Parts." |
| β Origin Certificate | βοΈ | If applicable, to confirm CN origin for IEEPA surcharges. |
β 2. Declaration Tips (Key Mantra)
π₯ "Material First, Cosmetic Use, Choose 6704 or 3926-35!"
| Scenario | Recommended HS Code | Risk of Misclassification |
|---|---|---|
| Synthetic Fiber/Tinsel-like Tips | 6704.19.00.00 |
Low if material matches "synthetic hair." |
| General Plastic/Resin Tips (Cosmetic) | 6704.90.00.00 |
Moderate; requires convincing customs they are "cosmetic accessories" not just "plastic goods." |
| Specific Plastic Article (Lowest Tax) | 3926.90.35.00 |
High Risk: Must strictly fit the sub-heading. If rejected, tax jumps to 22.8%. |
| Generic Plastic Article | 3926.90.99.89 |
Avoid unless no other option fits. Highest tax. |
β 3. Special Handling
| Situation | Advice |
|---|---|
| Material Ambiguity | Provide a lab test report confirming the material. If it's plastic, push for 3926.90.35.00 or 3926.90.99.89. If it's synthetic fiber, push for 6704.19.00.00. |
| Customs Inquiry | Emphasize the end-use (cosmetic nail art) to argue for Chapter 67, which may have lower base duties. |
| High-Value Shipments | Consider Advance Ruling from CBP to lock in the HS Code and tax rate before shipment. |
π δΊγGlobal Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (CN Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6704.90.00.00 |
17.5% | No specific cosmetics cert required for tips | Highest risk of reclassification to Ch 39. |
| π¨π³ China | 3926.90.99.89 |
3.0% | N/A | Import duties are much lower; export focus. |
| πͺπΊ EU | 6704.90 |
0% - 6.5% | CE (if plastic contact) | No Section 301/IEEPA surcharges. |
| π¬π§ UK | 6704.90 |
0% - 6.5% | UKCA | Post-Brexit rules may apply. |
π Conclusion:
- USA is the most complex market due to IEEPA and Section 301 surcharges.
- Tax rates range from 16.5% to 22.8% depending on the precise HS Code.
- Chapter 67 (6704) is generally safer than Chapter 39 (3926) for total tax stability, unless3926.90.35.00is confidently applicable.
π ε γCommon Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring as "Plastic Parts" (3926.90.99.89)
π Consequence: Tax jumps to 22.8%. Missed savings of 6.3% compared to 6704.90.00.00.
β Error 2: Ignoring Material Composition
π Consequence: Customs may reclassify from 6704.19.00.00 (Synthetic) to 3926.90.99.89 (Plastic) if material is unclear, leading to 5.3% base duty + surcharges.
β Error 3: Assuming De Minimis Applies
π Consequence: IEEPA surcharges apply to ALL Chinese goods regardless of value. Do not rely on $800 de minimis exemption for cost planning.
β Correct Action:
"Artificial Toenail Tips, Made of ABS Plastic, for Cosmetic Nail Extensions, Model XYZ"
OR
"Artificial Nail Tips, Synthetic Fibers, for Cosmetic Use"
π― δΈγConclusion: Professional Declaration, Save Money, Reduce Risk!
π― Remember the Mantra:
πΉ "Material Determines Chapter, Use Determines Sub-heading."
πΉ "6704 is Safe, 3926-35 is Cheap but Risky, 3926-99 is Expensive."
πΉ "Total Tax: 16.5% (Best Case) to 22.8% (Worst Case)."
π Pro Tip:
If your product is purely plastic and you want the lowest tax (16.5%), strictly verify if it fits
3926.90.35.00. If there is any doubt,6704.90.00.00(17.5%) is a safer, more stable classification for cosmetic accessories.
Apply for an Advance Ruling if your shipment volume is high.
π£ Immediate Action:
π Contact your customs broker with material specs + product photos.
π Choose the HS Code that balances risk and tax savings!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every percentage point matters in your profit margin!
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.