眼部化妆品组合
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3304200000 | 35.0% | CN | US | Official Doc |
AI Analysis
👁️ Eye Make-up Preparations (眼部化妆品组合)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Cosmetics
📌 I. Product Definition & Classification: What Exactly Are "Eye Make-up Preparations"?
Eye Make-up Preparations refer to cosmetic products specifically designed for application around the eyes to enhance, define, or alter appearance. In international trade, this category is strictly defined under Chapter 33 of the Harmonized System (HS).
Common Examples Include: * Mascara: For darkening, lengthening, or volumizing eyelashes. * Eyeliner: Pencil, liquid, or gel for defining the eye contour. * Eyeshadow: Powder, cream, or liquid for coloring the eyelids. * Eye Brow Products: Pencils, gels, or powders for shaping eyebrows. * Eye Shadow Palettes & Sets: Pre-mixed combinations of various eye cosmetics.
⚠️ Critical Distinction:
- If the product is only for the eyes → It falls under 3304.20.00.00.
- If the product is multi-purpose (e.g., used for face AND eyes) and not specifically described as "eye make-up," it might fall under 3304.91.00.00 (Face Make-up) or 3304.99.00.00 (Other).
- Medicinal eye preparations (e.g., treatments for glaucoma, infections) are classified under Chapter 30 (Pharmaceuticals), NOT Chapter 33.
📦 II. HS Code Classification Details (2026 Official Tariff Reference)
Based on the provided data, the specific classification is as follows:
| HS Code | Product Description | Key Characteristics | Applicability |
|---|---|---|---|
3304.20.00.00 |
Eye make-up preparations | Specific for use on eyelids, eyelashes, or eyebrows; includes mascara, eyeliner, eyeshadow, and eye-brow gels. | ✅ Direct Match |
3304.91.00.00 |
Face make-up preparations | Powders, foundations, blushes, etc. | ❌ Not applicable (unless multi-use) |
3304.99.00.00 |
Other beauty or make-up preparations | Lipsticks, nail polishes, perfumes, etc. | ❌ Not applicable |
3004.90.99.99 |
Medicinal preparations | Eye drops, ointments for medical treatment | ❌ Excluded (Must be cosmetic, not medicinal) |
🔍 Key Insight for "Combinations" (Sets):
- If the "Eye Make-up Combination" is sold as a single retail unit (e.g., a box containing mascara + eyeliner + eyeshadow), the entire set is classified under 3304.20.00.00 because the essential character is eye make-up.
- Do not split the components for declaration. The whole kit is treated as "Eye Make-up Preparations."
💰 III. 2026 Tariff Rate Breakdown (Detailed Tax Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current (Subject to 301 Tariffs)
🎯 HS Code: 3304.20.00.00 – Eye Make-up Preparations
| Item | Content |
|---|---|
| Base Tariff Rate (MFN) | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable (High-value cosmetic items are often scrutinized; however, small packages may still qualify under de minimis rules if under $800, but the rate is what matters for formal entries) |
| Legal Basis | USHTS 3304.20.00.00 + Section 301 Footnote 1 to Subchapter III of Chapter 99 |
📌 Interpretation:
- Although the base tariff for cosmetics is generally 0%, products originating from China are subject to an additional 25% tariff under Section 301 of the Trade Act.
- This results in a flat 25% duty on the total customs value (CIF).
- No IEEPA 10% additional tax is currently applied to this specific HS code in the provided data (unlike displays/electronics), so the total remains 25%.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Eye Make-up Preparations" (e.g., Mascara, Eyeliner). Avoid vague terms like "Cosmetics." |
| ✅ Product Ingredient List | ✔️ | US Customs may request ingredients to verify it is not a "medicinal" product. |
| ✅ FDA Registration | ✔️ | Critical! All cosmetics sold in the US must be registered with the FDA under the MoCRA (Modernization of Cosmetics Regulation Act) if applicable. |
| ✅ Labeling Compliance | ✔️ | Labels must meet US labeling requirements (ingredient listing, net weight, manufacturer info). |
| ✅ Packaging Photos | ✔️ | Show the entire set/packaging to prove it is a single retail unit. |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Name Matters, Ingredients Count, FDA First!"
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| Complete Eye Set | "Eye Make-up Set (Mascara + Eyeliner)" | "Cosmetics Set" or "Beauty Kit" | Misclassification → Potential penalties |
| Medicinal Eye Ointment | "Pharmaceutical Preparation for Eye Infection" | "Eye Cream" | Wrong Chapter (30 vs 33) → Severe Penalty |
| Multi-Purpose Palette | If primarily for eyes, use 3304.20.00.00 |
Force into 3304.99.00.00 |
Underpayment of duties if audited |
| Nail Polish Included | Split declaration if sold separately | Combine into one line | Incorrect tax calculation |
✅ 3. Special Considerations
| Issue | Handling Advice |
|---|---|
| Medicinal Claims | Do NOT use words like "treats," "heals," "cures," or "antibacterial" on the label or invoice. If it claims medical benefits, it becomes a drug (Chapter 30), requiring FDA drug approval, which is much harder to obtain. |
| Animal Testing | Ensure compliance with US and state-specific laws (e.g., California, New York) regarding animal testing policies. |
| Restrictions on Ingredients | Check for banned substances (e.g., certain phthalates, lead). Non-compliant products will be detained or destroyed. |
| Sets & Bundles | If the set contains both eye make-up (3304.20) and face powder (3304.91), classify the principal component. If equal, use the rule of "essential character." Often, it’s safer to declare the highest-tariff item if rates differ, but here both are likely 25% for CN origin. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Key Requirements |
|---|---|---|---|
| 🇺🇸 USA | 3304.20.00.00 |
25% (301 Tariff) | FDA Registration, MoCRA Compliance, Ingredient Listing |
| 🇨🇳 China | 3304.20.00.00 |
0% - 5% (Varies) | NMPA Registration (for imported cosmetics), Safety Assessment |
| 🇪🇺 EU | 3304.20 (8-digit) |
0% - 4% (Standard) | CPNP Notification, Product Safety Report (CPSR) |
| 🇦🇺 Australia | 3304.20.00.00 |
5% | TGA Listing (if therapeutic claims) |
| 🇯🇵 Japan | 3304.20 |
10% | FSC Notification |
📌 Conclusion:
- The US market imposes a significant 25% additional tariff on Chinese-origin eye cosmetics.
- Compliance is key: FDA registration and accurate labeling are non-negotiable for smooth customs clearance in the US.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling "Eye Cream" (Skincare) as "Eye Make-up"
👉 Result: Misclassification. Eye creams for care are 3304.91.00.00 (Face/Body care), not 3304.20.00.00 (Make-up). Check the description: "Make-up" vs "Care."
❌ Mistake 2: Ignoring FDA Requirements
👉 Result: Goods held at US Customs. FDA requires facility registration and product listing for cosmetics sold in the US.
❌ Mistake 3: Using Vague Descriptions Like "Beauty Kit"
👉 Result: Customs officers may classify the entire kit under the highest-tariff component or require further examination, causing delays.
✅ Correct Practice:
"Eye Make-up Preparations: Set of Mascara, Liquid Eyeliner, and Eyeshadow Palette. For Cosmetic Use Only. Not for Medicinal Use. FDA Registered."
🎯 VII. Summary: Professional Declaration, Cost Control, Smooth Clearance
🎯 Key Takeaways:
🔹 HS Code:
3304.20.00.00for Eye Make-up (Mascara, Eyeliner, Eyeshadow).
🔹 Total Tariff: 25% (Base 0% + 25% Section 301 for China origin).
🔹 Critical Compliance: FDA Registration + Accurate Labeling + No Medical Claims.
🔹 Sets: Declare the entire set as "Eye Make-up" if it’s a unified retail unit.
📌 Pro Tip:
If you are shipping small samples or low-value items under $800 to the US, you may still use Section 321 (De Minimis) to bypass duties, but ensure the items are not restricted (e.g., no animal products without proper certification, no hazardous materials). For formal commercial entries, the 25% duty applies.
📣 Action Step:
📞 Contact your customs broker with FDA Registration Numbers and Detailed Product Descriptions.
🚀 Ensure compliance to avoid seizures and ensure smooth entry into the US market!
✨ Precision in Classification Saves Money and Time!
💼 Every Duty Paid Should Be Justified and Accurate!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.