makeup brushes
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926100000 | 15.3% | CN | US | Official Doc |
| 9603302000 | 20.1% | CN | US | Official Doc |
| 3924905650 | 20.9% | CN | US | Official Doc |
| 9603304000 | 17.5% | CN | US | Official Doc |
| 3924900500 | 20.6% | CN | US | Official Doc |
Product Images
AI Analysis
π Makeup Brush Sets (Cosmetic Brush Kits)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Do You Really Understand "Makeup Brush Sets"?
Makeup brush sets are essential tools for cosmetic application, ranging from individual synthetic/hair bristles to bundled kits. In international trade, classification hinges on material composition (plastic handles vs. pure brush heads) and functionality (personal care vs. general plastic articles).
β οΈ Key Distinction Point:
- If the set is primarily classified by its specific function (applying cosmetics) β Likely Chapter 96 (Miscellaneous Manufactured Articles).
- If the set is classified by its bulk material (plastic handles/brushes as "other plastic articles") β Likely Chapter 39 (Plastics and Articles Thereof).
- Crucial: The "Set" nature often triggers specific sub-headings for "Brushes of all kinds."
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicability Scenario | Total Tax Rate (US Import from CN) |
|---|---|---|---|
9603.30.20.00 |
Cosmetic Brushes: Brushes for applying cosmetics | Primary classification for complete "Makeup Brush Sets" where the cosmetic function is dominant. | 20.1% |
9603.30.40.00 |
Cosmetic Brushes: Other cosmetic brushes (including sets) | Another valid sub-category for cosmetic brushes, often applied when the specific "set" definition aligns with "other" cosmetic brushes. | 17.5% |
3926.10.00.00 |
Other Articles of Plastics: Plastic brushes/articles for office/personal use | If the brushes are deemed primarily as "plastic articles" rather than specific cosmetic tools (e.g., plastic handles dominate value/definition). | 15.3% |
3924.90.56.50 |
Plastic Tableware/Hygiene: Other plastic sanitary or toilet articles | If the set is classified under plastic hygiene/cosmetic items, interpreting the brush set as a "plastic sanitary article." | 20.9% |
3924.90.05.00 |
Plastic Tableware/Hygiene: Other plastic sanitary or toilet articles | Similar to above; "Other" category for plastic hygiene items, often used when the cosmetic nature is secondary to the plastic material. | 20.6% |
π Key Reminder:
-9603.30.x0is the most direct match for "Cosmetic Brushes." The difference between.20and.40often lies in specific customs interpretations of "set" vs. "individual" or specific bristle/handle configurations.
-3926.10and3924.90rely on the material inference (plastic handles/accessories). If customs deems the plastic component as the primary identity, these codes apply.
- Tax Variance: The total tax ranges from 15.3% to 20.9%, heavily influenced by the chosen HS code's base duty and the Section 301/122 additional tariffs.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From Nov 10, 2025 (for subsequent imports)
π― 1. 9603.30.20.00 β Cosmetic Brushes (Complete Sets)
| Item | Content |
|---|---|
| Base Duty Rate | 2.6% (ad valorem) |
| USITC Additional Duty (Section 301) | +7.5% (for China-origin goods) |
| 122 Provision Surcharge | +10% (Specific to certain consumer goods/categories) |
| Total Tax Rate | 20.1% |
| Tax Calculation | CIF Value Γ 20.1% |
| De Minimis Exemption? | β Not Available (High risk of seizure/refund if under $800 not properly declared) |
| Legal Basis Path | USITC:9603.30.20.00 β Section 301: 7.5% β 122 Provision: 10% |
π Explanation:
- This is the most accurate functional classification for "Makeup Brush Sets."
- The 20.1% rate includes the base duty plus significant punitive tariffs.
- Warning: Misclassifying to lower-duty plastic codes (39xx) carries a high audit risk and potential penalties if deemed "duty evasion."
π― 2. 9603.30.40.00 β Cosmetic Brushes (Other)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| USITC Additional Duty (Section 301) | +7.5% |
| 122 Provision Surcharge | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption? | β Not Available |
| Legal Basis Path | USITC:9603.30.40.00 β Section 301: 7.5% β 122 Provision: 10% |
π Note:
- This code has a 0% base duty, making it cheaper than.20.
- However, customs may challenge this if the set is clearly a "standard cosmetic kit" typically classified under.20. Use only if product design/features align with "other" cosmetic brushes.
π― 3. 3926.10.00.00 β Other Plastic Articles (Office/Personal Use)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| USITC Additional Duty (Section 301) | 0.0% (Note: Some plastic articles are exempt or lower under specific 301 lists, but 122 applies) |
| 122 Provision Surcharge | +10% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption? | β Not Available |
| Legal Basis Path | USITC:3926.10.00.00 β 122 Provision: 10% |
π Explanation:
- Lowest Total Tax (15.3%).
- High Risk: Customs may argue that "Makeup Brushes" are not "Office/Personal Plastic Articles" but specific "Cosmetic Brushes" (Ch 96).
- Only use if the brushes are primarily plastic accessories with minimal bristle value or if explicitly structured as "plastic applicators."
π― 4. 3924.90.56.50 & 3924.90.05.00 β Other Plastic Sanitary/Hygiene Articles
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% (56.50) / 3.1% (05.00) |
| USITC Additional Duty (Section 301) | +7.5% |
| 122 Provision Surcharge | +10% |
| Total Tax Rate | 20.9% (56.50) / 20.6% (05.00) |
| Tax Calculation | CIF Value Γ Rate |
| De Minimis Exemption? | β Not Available |
π Note:
- These codes classify the set as "Plastic Sanitary/Hygiene Articles."
- Higher Total Tax than the Ch 96 options due to the 7.5% Section 301 duty.
- Generally less favorable than9603.30unless the product is explicitly a "plastic hygiene tool" (e.g., silicone brushes).
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Spec Sheet | βοΈ | Detailed material breakdown (bristle type: synthetic/natural; handle material: plastic/wood). |
| β Product Photos | βοΈ | Clear images of the set, bristles, handles, and packaging. |
| β Commercial Invoice | βοΈ | Must specify "Makeup Brush Set" and not just "Plastic Brushes." |
| β Packing List | βοΈ | List each item in the set to justify the "Set" classification. |
| β Material Declaration | βοΈ | Explicitly state if handles are plastic vs. wood/metal to avoid 39xx misclassification disputes. |
β 2. Declaration Tips (Key Mantras)
π₯ "Function First, Material Second; Set Integrity, Tariff Certainty!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Makeup Set | 9603.30.20.00 or 9603.30.40.00 |
Misclassifying as "Plastic Articles" (3926) β Audit Risk |
| Plastic Handle + Natural Bristle | Still 9603.30 if cosmetic function dominates |
Classifying as "Hairbrush" (9603.29) β Wrong function |
| Bulk Plastic Applicators (No Bristles) | 3926.10.00.00 |
Declaring as "Cosmetic Brushes" β Overpaying tax |
| Complete Set with Mirrors/Cases | Whole Set under 9603.30 |
Splitting mirror (8302) + brushes β Complex & Risky |
β 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Brushes | Provide design drawings to prove cosmetic function, supporting 9603.30. |
| Mixed Material (Wood + Bristle) | If handles are wood, 3926 is invalid. Must use 9603.30 or 9603.29. |
| Small Quantity (Gift Sets) | Still subject to full tariffs if value > $800. De minimis does not apply to high-tariff goods if misclassified. |
| Pre-Clearance | Apply for Advance Ruling if unsure between 9603.30.20 and 9603.30.40. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (from CN) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9603.30.20.00 |
20.1% | No specific | High scrutiny on "Plastic" vs "Brush" |
| π¨π³ China | 9603.30.20.00 |
~10-15% | N/A | Lower import duty, but export restrictions may apply |
| πͺπΊ EU | 9603.30 |
~0-6% | CE (if applicable) | No Section 301 equivalent; much cheaper |
| π¬π§ UK | 9603.30 |
~0-6% | N/A | Post-Brexit tariffs similar to EU |
| π―π΅ Japan | 9603.30 |
~0-8% | PSE (if electric) | No major punitive tariffs |
π Conclusion:
- USA is the most expensive market due to Section 301 + 122 Provisions.
- EU/UK/Japan offer significantly lower total tariffs (~0-8%).
- Strategy: If targeting the US, ensure perfect classification to avoid penalties. Consider sourcing from Vietnam/Mexico for IEEPA exemptions if eligible.
π VI. Common Errors & Pitfalls Guide (Lessons Learned the Hard Way)
β Error 1: Classifying as 3926.10 (Plastic) to save 2-5% tax
π Consequence: Customs audit β Retroactive tax + penalties + seizure risk. The function is cosmetic, not general plastic.
β Error 2: Ignoring the "Set" nature
π Consequence: If parts are declared separately (e.g., "plastic handle" + "bristles"), each part may be taxed at different rates, leading to higher total cost and complexity.
β Error 3: Not declaring "Cosmetic Use"
π Consequence: Customs may reclassify as "Hairbrush" (9603.29) or "Cleaning Brush" (9603.21), leading to duty discrepancies.
β Error 4: Assuming De Minimis ($800) applies
π Consequence: 122 Provision and Section 301 often block de minimis exemptions for certain HS codes. Always declare.
β Correct Practice:
"Set of Makeup Brushes, Synthetic Bristles, Plastic Handles, for Cosmetics, 10 Pieces, Model XYZ"
π― VII. Conclusion: Precision Classification Saves Money & Time!
π― Remember the Mantra:
πΉ "Cosmetic Function = Ch 96; Plastic Material = Ch 39; Set Integrity = Whole Declaration!"
πΉ "USA Tariff: 15% - 21%; EU/UK: 0-6%; Choose Origin Wisely!"
π Pro Tip:
If your makeup brushes are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions, reducing tariffs to 0-5%.
Recommendation: Apply for an Advance Ruling from US CBP to confirm 9603.30.20.00 vs 9603.30.40.00 for your specific product design.
π£ Immediate Action:
π Contact a licensed customs broker + Provide Product Photos + Verify Origin for Tariff Optimization
π Ensure your Makeup Brush Sets clear customs smoothly, avoiding penalties, and maximizing profit margins!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every cent saved in duties is pure profit!
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.