Eyelash Book
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820102010 | 35.0% | CN | US | 官方文档 |
| 4820102060 | 35.0% | CN | US | 官方文档 |
| 4823903100 | 35.0% | CN | US | 官方文档 |
| 4823908620 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
💄 Eyelash Book (Lash Extension Display Books)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy 📌 I. Product Definition: What Exactly Is an "Eyelash Book"?
An "Eyelash Book" is a specialized retail tool used by beauty salons, lash technicians, and e-commerce sellers to display individual or cluster eyelash extensions. It consists of multiple pages or strips attached together, often in a folder or binder format, where lash samples are glued onto strips or pages for customer selection.
In international trade, the classification depends heavily on its structural composition: 1. Paper-Based Display Books: If the core structure is paper/paperboard (like a diary or notebook) used for displaying lashes. 2. Card-Based Tools: If it consists of punched or non-punched cards used for record-keeping or display (less common for retail but possible for internal inventory). 3. Other Paper Articles: If it is a simple assembly of paper strips with lashes attached, not fitting standard notebook or card definitions.
⚠️ Key Distinction: - If it is a bound book with pages for writing notes + lash samples → Treat as "Diary/Notebook" (Headings 4820). - If it is a flat card with lashes glued on, used for display → Treat as "Other Paper Article" (Heading 4823). - Note: The eyelashes themselves (mink, synthetic, silk) are excluded from this classification; only the book/display carrier is classified under HS Code 48xx. The lashes themselves may fall under Heading 6703 or 6704, but typically they are shipped as accessories to the book or declared separately. This guide focuses on the Paper/Eyelash Book structure itself as per the provided data.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, here are the relevant HS Codes for "Eyelash Books" depending on their specific physical form:
| HS Code | Product Description | Application Scenario | Key Characteristic |
|---|---|---|---|
| 4820.10.20.10 | Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Diaries and address books | Retail lash books with bound pages, covers, and spiral binding or glued binding. Looks like a small diary/notebook. | ✅ Bound Book |
| 4820.10.20.60 | Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other | Lash books that are bound but do not fit the "diary/address book" definition (e.g., unique layouts, non-standard binding). | ✅ Bound, but "Other" |
| 4823.90.31.00 | Other paper, paperboard...: Cards, not punched, for punchcard machines, whether or not in strips | Rare for consumer lash books, but may apply if the book is essentially a set of cards for inventory/display purposes. | ✅ Card Set |
| 4823.90.86.20 | Other paper...: Other: Other Shoe covers (booties) of a kind described in statistical note 2... (Note: Data says "Other") | Correction: The provided data for 4823.90.86.20 mentions "Shoe covers". However, in practice, simple lash strips or display cards not bound into a book often fall under 4823.90.86 (Other paper articles). For this analysis, we focus on the provided 4823.90.86.20 as a placeholder for "Other Paper Articles" if it fits the "cut to size/shape" description, though "Shoe covers" is a specific example in the description. |
✅ Other Paper Article |
🔍 Critical Note on Data Accuracy: - The provided
4823.90.86.20description explicitly mentions "Shoe covers". If your product is NOT a shoe cover, this HS code might be incorrect despite the tax rate. - For standard Lash Display Books (paper with lashes glued on), 4820.10 (Notebooks/Diaries) is the most common and accepted classification for bound lash books. - For flat lash cards or non-bound display sheets, customs often look to 4823.90.86 (Other paper articles). The provided data for4823.90.86.20is specific to "Shoe covers," so verify with your customs broker if using this code for lash books. It is likely a data mismatch in the source, but the 25% tariff rate applies to the "Other" category in 4823 as per the provided data.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards (including subsequent imports)
🎯 1. 4820.10.20.10 & 4820.10.20.60 —— Bound Lash Books (Notebooks/Diaries)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff | Not explicitly listed in provided data for this HS, but typically 10% may apply. However, we strictly follow the provided data which shows 25.0% total. |
| Total Tariff Rate | 25.0% |
| Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Available (De minimis is $800 for US, but Section 301 goods often face scrutiny. However, if value < $800, it may pass without duty if classified correctly and not subject to specific exclusions. But for commercial shipments, 25% applies.) |
| Legal Basis Path | USITC:4820.10.20.10 → Section 301: Footnote 9903.88.01 (applies to many paper goods from China) |
📌 Explanation: - 0% Base: Paper products like notebooks have a low base rate. - 25% Surcharge: This is the Section 301 tariff applied to most Chinese-origin goods in Chapter 48. - Total 25%: This is the fixed rate provided in the data. Ensure your invoice value is accurate.
🎯 2. 4823.90.31.00 —— Cards (If Applicable)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| Total Tariff Rate | 25.0% |
| Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Available (for commercial) |
🎯 3. 4823.90.86.20 —— Other Paper Articles (With Caution)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| Total Tariff Rate | 25.0% |
| Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Available |
📌 Warning: The description for
4823.90.86.20says "Shoe covers". If you are shipping Eyelash Books, using this code is risky and may lead to misdeclaration penalties if the physical product does not match "shoe covers." Recommendation: Use4820.10for bound books. If flat, use4823.90.86(check if a different sub-code exists for "other paper articles" without the "shoe cover" restriction, or consult a broker). The 25% rate remains the same.
🛠️ IV. Customs Clearance Practical Advice (Actionable Pitfall Avoidance)
✅ 1. Required Documentation Checklist (All or Nothing)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images of the bound pages, binding type (spiral, glued), and lash attachment method. |
| ✅ Product Description | ✔️ | "Paper Lash Display Book with Glued Eyelash Samples" – Do NOT just say "Eyelashes." |
| ✅ Commercial Invoice | ✔️ | Must list HS Code 4820.10.20.10 (or 60) and clearly state the paper content vs. lash content. |
| ✅ Material Composition | ✔️ | Specify paper weight, type of binding, and that lashes are "attached for display only" (if applicable). |
| ✅ Origin Certificate | ✔️ | Proof of Chinese origin triggers the 25% tariff. |
| ✅ Packaging List | ✔️ | Detail number of pages, strips, and lashes per book. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Bound Book = 4820. Flat Card = 4823 (Careful!). Lashes are Accessories."
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Lash Book with Spiral Binding | 4820.10.20.10 (Diary/Notebook) |
Misdeclared as "Plastic Accessories" → 0% but risk of audit/fine. |
| Flat Lash Cards (Not Bound) | 4823.90.86 (Check sub-code) |
Using 4820 → Wrong classification. |
| Lash Book + Glue + Tweezers | Main Item: Lash Book (4820). Accessories: Glue/Tweezers separately. |
Bundling all into one HS Code → Risk of misclassification. |
| Shipping "Shoe Covers" as Lash Books | ❌ DO NOT DO THIS | Using 4823.90.86.20 (Shoe Covers) for lash books → Fraud/Misdeclaration. |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Lash Books | Provide design specs showing paper pages and binding. If it’s a "diary" with notes sections + lash strips, 4820 is strong. |
| Mixed Shipment (Lashes + Books) | Declare Eyelashes (Heading 6704) and Lash Books (Heading 4820) separately on the invoice. Do not combine into one line item unless they are sold as a single unit with one HS Code. |
| De Minimis ($800) Claims | For B2C shipments under $800, you may avoid the 25% duty, but the 301 tariff exclusion status must be checked. As of 2026, many paper goods are not exempt. Verify with your forwarder. |
| Lashes Attached vs. Separate | If lashes are glued to the book, the book may still be classified as paper. If lashes are loose in a book-like folder, the folder is 4820, lashes are 6704. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate (CN Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.10.20.10 / 4823.90.86 |
25% (Section 301) | None specific for paper | High tariff! |
| 🇨🇳 China | 4820.10.20 |
5-8% (Import) | None | Low import duty |
| 🇪🇺 EU | 4820.10.20 |
0% (Most FTA) | CE (if applicable) | Generally low duty |
| 🇬🇧 UK | 4820.10.20 |
0% | None | Post-Brexit trade deal may apply |
| 🇦🇺 Australia | 4820.10.20 |
5% | None | Moderate duty |
📌 Conclusion: - USA is the only major market with a 25% surcharge on these paper goods from China. - EU/UK/AU are favorable for duty-free or low-duty imports. - Strategy: If targeting the US, consider manufacturing in Vietnam/Thailand to avoid the 25% China-specific tariff (if rules of origin are met).
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Eyelash Books" as "Plastic Display Cases"
👉 Consequence: If found to be paper, customs will reclassify and impose 25% duty + penalties.
❌ Mistake 2: Using 4823.90.86.20 (Shoe Covers) for Lash Books
👉 Consequence: Misdeclaration. Customs may suspect fraud, leading to holdings, inspections, and fines.
❌ Mistake 3: Ignoring the "Bound" vs. "Flat" distinction
👉 Consequence: Using 4820 for flat cards may be rejected. Use 4823 for non-bound items.
❌ Mistake 4: Not separating Lashes from Books on Invoice
👉 Consequence: If lashes are declared under 4820, they may be taxed incorrectly. Lashes (6704) and Books (4820) have different duties and regulations.
✅ Correct Declaration Example:
Item 1: Paper Lash Display Book, Spiral Bound, 10 Pages, Glued Lash Samples – HS: 4820.10.20.10
Item 2: Synthetic Eyelash Extensions, Loose, 10 Pairs – HS: 6704.20.00.00
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Bound Book = 4820 (25% US Tariff). Flat Card = 4823 (25% US Tariff). Lashes = 6704 (Separate)."
🔹 "Don't use Shoe Cover HS Codes for Lash Books! Avoid fraud flags."
🔹 "US Tariff is 25%. Plan your supply chain accordingly!"
📌 Pro Tip: If your Eyelash Books are shipped from China, the 25% additional tariff is mandatory for US imports. Consider: 1. Value Engineering: Reduce paper cost to lower taxable base. 2. Supply Chain Shift: Produce books in Vietnam/Thailand to avoid Section 301 tariffs. 3. De Minimis: For small B2C parcels < $800, verify if 301 tariffs apply (they often do, but enforcement varies).
📣 Immediate Action:
📞 Contact a Customs Broker + Provide Product Photos + Confirm "Bound" Status
🚀 Ensure Accurate HS Code to avoid 25% Unexpected Costs and Customs Holds!
✨ Professional Clearance Starts with Precise Classification!
💼 Your Margin Depends on This 25%!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。