golden heart foundation brush
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9603304000 | 17.5% | CN | US | Official Doc |
| 9603302000 | 20.1% | CN | US | Official Doc |
AI Analysis
π Golden Heart Foundation Brush
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Foundation Brushes"?
The Golden Heart Foundation Brush is a specialized cosmetic application tool. In international trade, brushes used for applying cosmetics (makeup brushes) are classified under Chapter 96 (Miscellaneous Manufactured Articles), specifically Heading 96.03 (Brooms, brushes...; prepared knots and tufts for broom or brush making...).
However, they are not all grouped together. The key distinction lies in the unit value (price per piece) and the specific description for "cosmetic application brushes."
β οΈ Key Classification Points:
- Cosmetic brushes fall under 9603.30.
- The tariff rate depends strictly on whether the brush is valued over 5Β’ or not over 5Β’ each.
- Incorrect classification (e.g., treating it as a general cleaning brush) leads to wrong duty rates and potential customs penalties.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Value Threshold | Applicable Scenario |
|---|---|---|---|
9603.30.40.00 |
Artists' brushes, writing brushes and similar brushes for the application of cosmetics | Valued over 5Β’ but not over 10Β’ each | Standard makeup brushes, medium-to-high quality foundation brushes sold in retail kits |
9603.30.20.00 |
Artists' brushes, writing brushes and similar brushes for the application of cosmetics | Valued not over 5Β’ each | Budget-friendly brushes, bulk promotional items, low-cost single brushes |
π Important Reminder:
- Value Determination: The "value" refers to the transaction value (cost of the item itself) per unit.
- Cosmetic vs. General: Do not confuse these with hair brushes (Chapter 96.03.10) or paint brushes (Chapter 96.03.20). "Foundation Brush" explicitly falls under cosmetic application brushes.
- Packaging Impact: If sold in a set, the value per brush must be calculated separately for classification, or the set may be classified based on its essential character (consult a customs broker for sets).
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Current rates as per 2026 trade policy context
π― 1. 9603.30.40.00 ββ Cosmetic Brushes (Value: >5Β’ to β€10Β’)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Additional Section 301 Tariff | +7.5% (Additional duties imposed on Chinese imports) |
| Total Tariff Rate | 7.5% |
| Tax Calculation | CIF Value Γ 7.5% |
| De Minimis Exemption | β Not Applicable (Section 301 duties generally apply even to small shipments; verify current CBP enforcement on de minimis) |
| Legal Authority | HTSUS 9603.30.40.00 + USITC Section 301 Footnotes |
π Explanation:
- The base duty for cosmetic brushes is 0%, making them relatively low-tariff items initially.
- However, due to Section 301 trade tensions, an additional 7.5% is applied to goods originating from China.
- Total Cost Impact: Importers must budget for a 7.5% duty cost on the CIF value.
π― 2. 9603.30.20.00 ββ Cosmetic Brushes (Value: β€5Β’)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.6% (Ad Valorem) |
| Additional Section 301 Tariff | +7.5% (Additional duties imposed on Chinese imports) |
| Total Tariff Rate | 10.1% |
| Tax Calculation | CIF Value Γ 10.1% |
| De Minimis Exemption | β Not Applicable |
| Legal Authority | HTSUS 9603.30.20.00 + USITC Section 301 Footnotes |
π Explanation:
- Lower-value brushes (<5Β’) have a higher base duty (2.6%) compared to mid-range brushes (0%).
- Adding the 7.5% Section 301 tariff, the total effective rate is 10.1%.
- Cost Comparison:
- A brush valued at $0.04 pays ~10.1% duty.
- A brush valued at $0.08 pays ~7.5% duty.
- Strategic Insight: For very low-cost items, the percentage impact is higher. However, absolute duty amount may still be small. Consider if reclassifying or adjusting packaging/value allocation is feasible (consult a customs expert).
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All are Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Foundation Brush for Cosmetic Application" and Unit Value per piece. |
| β Product Photos | βοΈ | Clear images of the brush head, handle, and any packaging. Must show it is a makeup brush, not a paint or cleaning brush. |
| β Material Composition | βοΈ | Specify bristle material (synthetic, natural hair, etc.) to confirm it fits "cosmetic brush" description. |
| β Certificate of Origin | βοΈ | To confirm CN origin for Section 301 application. |
| β Packing List | βοΈ | Detail quantity per box and per shipment to support unit value calculation. |
β 2. Declaration Tips (Key Mnemonics)
π₯ βCosmetic Brush, Check Value, 5 Cent Line, Duty Diverges!β
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Brush value is $0.08 | 9603.30.40.00 (7.5% total) |
Misdeclare as 9603.30.20.00 β Overpay duty |
| Brush value is $0.04 | 9603.30.20.00 (10.1% total) |
Misdeclare as 9603.30.40.00 β Underpay duty, face penalties |
| Selling in a kit (e.g., 5 brushes for $2) | Calculate unit value ($0.40 each) β 9603.30.40.00 |
Declare as "Brush Set" without unit value breakdown β Customs seizure |
| Brush with wooden handle | Still 9603.30.x0.x0 |
Do not misclassify as "wooden articles" (Chapter 44) |
β 3. Special Handling
| Situation | Handling Advice |
|---|---|
| Bundles/Kits | If brushes are sold as a set, determine the value per brush based on the total set price divided by the number of brushes. Use this per-unit value to select the correct HTS. |
| Promotional Samples | Even for free samples, a value must be assigned for customs purposes. Use a fair market value or cost price to determine the correct HTS. |
| Synthetic vs. Natural Bristles | Both types fall under 9603.30 if used for cosmetics. Do not confuse with animal hair brushes for other purposes. |
| Origin Marking | Ensure products are marked "Made in China" to facilitate correct tariff application. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 9603.30.40.00 or 9603.30.20.00 |
7.5% or 10.1% | Section 301 tariffs apply. |
| π¨π³ China | 9603.30 |
~10-14% (Import Duty) | Different tariff structure. |
| πͺπΊ EU | 9603.30 |
0% | No additional duties for cosmetic brushes from China. |
| π¬π§ UK | 9603.30 |
0% | Post-Brexit tariff schedule favors cosmetic brushes. |
| π¦πΊ Australia | 9603.30 |
5% | GST applies on top. |
π Conclusion:
- The US market is the most cost-sensitive for Chinese cosmetic brushes due to Section 301 tariffs.
- EU/UK/Asia markets offer significantly lower or zero tariffs, making them attractive alternatives if supply chain diversification is possible.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Misclassifying as "Paint Brushes" (9603.21)
π Consequence: Wrong HTS leads to incorrect duty assessment and potential audits. Cosmetic brushes have a 0% base rate, while some paint brushes have higher base rates.
β Error 2: Ignoring the 5-cent threshold
π Consequence: Declaring a $0.08 brush under 9603.30.20.00 saves 0.4% in duty now but invites customs scrutiny for inconsistent valuation.
β Error 3: Not providing Unit Value in Invoice
π Consequence: CBP may reject the entry or assign their own value, leading to higher duties and delays.
β Correct Declaration Example:
"Golden Heart Foundation Brush, Synthetic Bristles, Cosmetic Application, Unit Value $0.08 USD, Country of Origin: China, HTS 9603.30.40.00"
π― VII. Conclusion: Precise Classification, Smoother Clearance
π― Remember the Mnemonic:
πΉ "Cosmetic Brush, Check Price, 5 Cent Line, Duty Diverges!"
πΉ "Base Rate 0% vs 2.6%, Add 7.5% Section 301, Total 7.5% or 10.1%."π Pro Tip:
- If your brushes are high-value (>10Β’), they may fall under a different subheading or require further classification. Verify with CBP if value exceeds $0.10.
- Keep invoices precise with unit values to avoid disputes.
- Consider origin diversification if tariffs impact profitability significantly.
π£ Immediate Action:
π Contact a licensed customs broker + Provide product images + Confirm unit value per brush
π Ensure your Golden Heart Foundation Brushes clear US customs smoothly, avoiding delays and unexpected costs!
β¨ Professional clearance starts with precise classification!
πΌ Your duty costs are determined by cents and classification!
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.