makeup brush storage box
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3923109000 | 38.0% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
| 4202929315 | 52.6% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4202929336 | 52.6% | CN | US | Official Doc |
AI Analysis
ποΈ Makeup Brush Storage Box (Cosmetic Organizer)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π Part 1: Product Definition & Classification: Do You Really Know "Storage Box"?
A Makeup Brush Storage Box is an accessory designed to organize, protect, and display cosmetic tools (brushes, sponges, pencils). In international trade, its classification depends heavily on its material composition and structural characteristics. It generally falls into two major categories:
- Plastic Containers/Organizers: Made primarily of PVC, ABS, or acrylic. These are treated as general plastic articles or packaging.
- Textile/Fabric Cases: Made of velvet, nylon, leather, or non-woven fabric. These are treated as travel goods, handbag accessories, or textile containers.
β οΈ Key Distinction Point:
- If the primary material is plastic (rigid or semi-rigid) β Classified under Chapter 39 or Chapter 3926 (Plastic articles).
- If the primary material is textile/leather (soft or structured fabric) β Classified under Chapter 42 (Travel goods, handbags, etc.).
- Misclassification Risk: Declaring a fabric case as plastic (or vice versa) can lead to significant tariff differences (up to 30%) and customs delays.
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Material Logic |
|---|---|---|---|
3923.10.90.00 |
Plastic Boxes, Cases, and Similar Articles | Rigid plastic storage boxes, acrylic organizers, clear plastic tubs | β Plastic (Packaging/Packaging-like) |
3926.90.10.00 |
Other Plastic Articles | Plastic cosmetic cases not strictly for "packaging" but as "articles" | β Plastic (General Plastic Article) |
3926.90.99.89 |
Other Plastic Articles (Miscellaneous) | Complex plastic organizers with mirrors, lights, or mixed components | β Plastic (Fallback/Other Plastic) |
4202.92.93.15 |
Travel Goods/Accessories of Textile Materials | Velvet pouches, fabric brush rolls, nylon cosmetic bags | β Textile (Outer surface is textile) |
4202.92.93.36 |
Travel Goods/Accessories (Fiber/Plastic Mix) | Cases with plastic frames + fabric exterior; "Catch-all" for mixed materials | β οΈ Mixed (Textile exterior dominates) |
π Critical Reminder:
- Plastic Case: Must declare as 39xx. Do not use 42xx unless the plastic is just a minor lining.
- Fabric Case: Must declare as 4202. Do not use 39xx if the outer layer is fabric/leather.
- Mixed Material: If the outer surface is textile, it usually defaults to Chapter 42 (Travel Goods), even if it has plastic parts inside.
π° Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policies)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: November 10, 2025 onwards
π― 1. 3923.10.90.00 β Plastic Boxes/Cases (Packaging Category)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.0% (ad valorem) |
| Section 301 Surcharge | +25.0% (Trade Act of 1974, Section 301) |
| IEEPA Surcharge | +10.0% (Section 122 Tariff for China-origin goods) |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Eligibility | β No (High tariff items are excluded from $800 exemption) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3923.10.90.00 β FOOTNOTE:301 |
π Explanation:
- This code is for rigid plastic containers (like storage bins or acrylic boxes).
- The 38% total rate is high. Importers must account for this in cost pricing.
- Often used for bulk plastic organizers sold separately.
π― 2. 3926.90.10.00 β Other Plastic Articles (General Plastic Items)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.4% (ad valorem) |
| Section 301 Surcharge | +7.5% (Reduced 301 rate for certain consumer goods) |
| IEEPA Surcharge | +10.0% (Section 122 Tariff) |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Eligibility | β No |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:3926.90.10.00 β FOOTNOTE:301 |
π Note:
- This is a more favorable rate for plastic cosmetic cases if they are classified as "articles" rather than "packaging."
- Use this if the item is a standalone cosmetic case (with mirrors/compartments) rather than a simple box.
π― 3. 3926.90.99.89 β Other Plastic Articles (Miscellaneous)
| Item | Detail |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:3926.90.99.89 β FOOTNOTE:301 |
π Note:
- Used for complex plastic items that don't fit neatly into 3926.90.10.
- Slightly higher than 3926.90.10 but lower than 3923.10.
π― 4. 4202.92.93.15 & 4202.92.93.36 β Textile/Leather Travel Goods
| Item | Detail |
|---|---|
| Base Duty Rate | 17.6% (ad valorem) |
| Section 301 Surcharge | +25.0% (High 301 rate for textile/apparel categories) |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 52.6% |
| Tax Calculation | CIF Value Γ 52.6% |
| De Minimis Eligibility | β No |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4202.92.93 β FOOTNOTE:301 |
π Critical Warning:
- Highest Tariff Bracket!
- Fabric brush rolls, velvet pouches, and nylon cases fall here.
- The base rate is already high (17.6%), plus the 301 surcharge of 25%.
- Cost Impact: Nearly double the tax burden of plastic cases.
- Strategy: If possible, switch to plastic construction to save ~30% in duties.
π οΈ Part 4: Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state material (e.g., "100% PVC" vs. "Polyester Outer, EVA Inner") |
| β Composition Declaration | βοΈ | Specify percentage of each material. If mixed, outer surface determines Chapter 42 vs 39 |
| β Photos (Clear & Detailed) | βοΈ | Show the entire case, interior lining, and any labels |
| β Commercial Invoice | βοΈ | Describe as "Plastic Cosmetic Storage Box" or "Fabric Makeup Brush Roll" β be specific |
| β Country of Origin Certificate | βοΈ | Essential for proving China origin to apply correct surcharges |
β 2. Classification Strategy (Key Mnemonic)
π₯ βPlastic is Pack, Fabric is Bag, Tax Rate is the Tag!β
| Scenario | Correct HS Code | Why? |
|---|---|---|
| Rigid Plastic Box (Acrylic/PVC) | 3923.10.90.00 |
Treated as packaging/box |
| Plastic Cosmetic Case (With Mirror/Compartments) | 3926.90.10.00 |
Treated as an "article" |
| Fabric/Velvet Roll | 4202.92.93.15 |
Outer surface is textile |
| Leather Case | 4202.92.93.36 |
Outer surface is leather/textile |
| Plastic Frame + Fabric Cover | 4202.92.93.36 |
Outer surface dominates classification |
β οΈ Common Mistake:
- Declaring a fabric-covered box as3926.90.10.00(Plastic).
- Result: Customs will reclassify it to Chapter 42, applying 52.6% tariff instead of 20.9%. You will owe back-taxes + penalties.
β 3. Special Cases & Solutions
| Situation | Recommendation |
|---|---|
| Mixed Material (e.g., Plastic + Velvet) | Check the outer surface. If >50% or main feature is textile β Chapter 42. If plastic is dominant structure β Chapter 39. |
| OEM Custom Plastic Cases | Ensure the design doesnβt look like "packaging" (e.g., simple shrink wrap style) if you want 3926 (20.9%) instead of 3923 (38%). |
| Importing for Personal Use vs. Resale | Commercial shipments require strict classification. Personal mail (<$800) may avoid duty, but high-value shipments will be scrutinized. |
| Plastic Case with Mirror | Still 3926 or 3923. The mirror is an accessory, doesnβt change material classification. |
π Part 5: Global Market Comparison (2026 Update)
| Market | Recommended HS Code | Tariff (China Origin) | Key Requirement |
|---|---|---|---|
| πΊπΈ USA | 3926.90.10.00 (Plastic) |
20.9% | 301 Tariff + IEEPA 10% |
| πΊπΈ USA | 4202.92.93.15 (Fabric) |
52.6% | High 301 Tariff on Textiles |
| πͺπΊ EU | 3926.90 (Plastic) |
~6-8% | No Section 301 |
| πͺπΊ EU | 4202.92 (Fabric) |
~10-12% | Standard MFN |
| π¨π³ China | 3926.90 |
5% | Standard Import Duty |
π Conclusion:
- US Market is Expensive for Textile Cosmetics Accessories.
- Plastic is the cost-effective choice for the US market (20.9% vs 52.6%).
- If sourcing from China, consider switching fabric brush rolls to hard-shell plastic or acrylic to save 31.7% in duties.
π Part 6: Common Errors & Avoidance Guide (Lessons Learned)
β Error 1: Labeling a Fabric Brush Roll as "Plastic Organizer"
π Consequence: Customs detects textile fibers β Reclassifies to 4202 β Back-taxes + 10% penalty.
β Error 2: Declaring a Complex Plastic Case as 3923.10 (Packaging)
π Consequence: Taxed at 38% instead of 20.9%. Unnecessary cost increase.
β Error 3: Ignoring the IEEPA 10% Surcharge
π Consequence: Even if base rate is low, forgetting the 10% leads to underpayment and holds at customs.
β Correct Practice:
"Hard-shell Acrylic Cosmetic Organizer, Plastic, with Mirror & Compartments, Model XYZ"
β Use3926.90.10.00(20.9%)"Velvet-Fabric Cosmetic Brush Roll, Polyester Exterior, EVA Interior"
β Use4202.92.93.15(52.6%)
π― Part 7: Conclusion: Smart Classification Saves Money!
π― Remember the Golden Rule:
πΉ "Plastic Case = 20.9% (Smart) vs. Fabric Roll = 52.6% (Expensive)"
πΉ "Outer Surface Decides Chapter 42 or 39"
πΉ "Always Include IEEPA 10% in Your Cost Model"
π Pro Tip:
If your product is Plastic, fight for 3926.90.10.00 (20.9%) instead of 3923.10 (38%). Provide photos showing itβs a "storage unit" with compartments, not just a "box."
If your product is Fabric, consider redesigning to Hard Plastic if targeting the US market to save $31.70 per $100 value.
π£ Immediate Action:
π Verify material composition with your supplier.
π· Take clear photos of the outer surface.
π Apply for Advance Ruling if shipping large volumes to avoid surprise bills.
β¨ Professional Classification is the First Step to Profit Optimization!
πΌ Donβt Let Misclassification Eat Your Margins!
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.