Facial Towel
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909950 | 22.8% | CN | US | 官方文档 |
| 4818200040 | 35.0% | CN | US | 官方文档 |
| 5603110070 | 35.0% | CN | US | 官方文档 |
| 5603910090 | 35.0% | CN | US | 官方文档 |
| 4818200020 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🧖♀️ Facial Towel (Facial Cleansing Tissues)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Facial Towel"?
Facial Towels, often referred to as "facial cleansing tissues" or "wet wipes" in trade, are daily care products used for cleaning the face. In international trade, their classification is not unified; it depends strictly on the raw material, structure, and specific use case.
The core distinction lies in whether the product is: 1. Plastic/Fiber-based (often treated as wipes or plastic articles); 2. Paper-based (tissues/paper products); 3. Non-woven fabric-based (textile-like non-wovens).
⚠️ Critical Distinction Point:
- If made of plastic/fiber (e.g., non-woven fabric composed of synthetic fibers) and used for disinfection/cleaning → Often falls under Chapter 39 (Plastics) or Chapter 56 (Non-wovens) depending on specific composition.
- If made of paper pulp/cellulose → Falls under Chapter 48 (Paper).
- If made of non-woven fabric (man-made filaments) → Falls under Chapter 56 (Textiles/Non-wovens).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Basis |
|---|---|---|---|
3926.90.99.50 |
Facial towel categorized based on material being plastic/fiber-based (e.g., non-woven), used in the scope of disinfection/cleaning wipes. | Synthetic fiber wipes, wet wipes with plastic backing, industrial cleaning wipes. | Plastic / Synthetic Fiber |
4818.20.00.40 |
Facial towel categorized based on material being paper-based (facial cleansing tissue), used for cleaning/face use. | Traditional paper tissues, soft facial tissues, dry paper wipes. | Paper / Cellulose |
5603.11.00.70 |
Facial towel categorized based on material being non-woven fabric (made from man-made filaments or fibers), in the form of non-woven products. | High-quality non-woven face towels, cosmetic wipes using synthetic non-wovens. | Man-made Filament Non-woven |
5603.91.00.90 |
Facial towel categorized based on material being non-woven fabric, thin/lightweight, and not belonging to excluded categories ("Other"). | Lightweight non-woven face towels, generic non-woven cleaning cloths. | Other Non-woven Fabric |
4818.20.00.20 |
Facial towel categorized based on use for face cleaning, form as towel, material inferred as pulp or cellulose fiber. | Standard facial tissues, toilet paper alternatives for face. | Paper Pulp / Cellulose |
🔍 Key Reminder:
- Paper-based products (4818.xx) are generally subject to higher additional tariffs in the US market due to trade measures.
- Non-woven/Plastic-based products (3926.xx,5603.xx) may have different duty structures, but still heavily impacted by Section 301 and IEEPA tariffs.
- Do not mix up "Non-woven" with "Paper": If the product feels fabric-like and is made of synthetic fibers, it is NOT paper, even if sold as a "facial towel."
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Trade Measures)
🎯 1. 3926.90.99.50 – Facial Towel (Plastic/Fiber-based)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty (USMCA/Truck Rule) | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable (Deny De Minimis for China-origin goods under certain conditions) |
| Legal Basis Path | USITC:3926.90.99.50 → Section 301 Footnote → Section 122 |
📌 Explanation:
- This code applies to facial towels made of plastic or synthetic fibers, often classified as "other articles of plastics."
- The total rate of 22.8% is significantly lower than paper-based counterparts in some cases, but still substantial.
🎯 2. 4818.20.00.40 – Facial Towel (Paper-based)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:4818.20.00.40 → Section 301 → Section 122 |
📌 Warning:
- Although the base duty is 0%, the Section 301 tariff of 25% pushes the total to 35%.
- This is one of the highest duty rates for personal care items from China.
- High cost impact: Every $100 of CIF value incurs $35 in taxes.
🎯 3. 5603.11.00.70 – Facial Towel (Non-woven, Man-made Filament)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:5603.11.00.70 → Section 301 → Section 122 |
📌 Note:
- Non-woven fabrics made from man-made filaments are classified under Chapter 56.
- Same high tariff structure as paper-based due to Section 301.
🎯 4. 5603.91.00.90 – Facial Towel (Other Non-woven Fabric)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:5603.91.00.90 → Section 301 → Section 122 |
📌 Note:
- "Other" non-wovens fall here if they don't meet the specific criteria of5603.11.
- Identical tax burden to other non-woven/paper categories.
🎯 5. 4818.20.00.20 – Facial Towel (Paper/Cellulose)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:4818.20.00.20 → Section 301 → Section 122 |
📌 Note:
- This code specifically targets paper-based facial towels.
- High risk of audit: Customs may verify material composition to ensure it is truly paper and not a disguised non-woven.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (All are Mandatory)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material composition (e.g., "100% Polyester Non-woven" vs. "Wood Pulp"). |
| ✅ Material Composition Certificate | ✔️ | Third-party lab report proving the raw material (Plastic vs. Paper vs. Non-woven). |
| ✅ Product Photos | ✔️ | Clear images of the product, packaging, and any labels indicating material. |
| ✅ Commercial Invoice | ✔️ | Must describe the product accurately (e.g., "Facial Towel, Non-woven, Polyester"). Avoid vague terms like "Tissue." |
| ✅ Packing List | ✔️ | Ensure weights and dimensions match the HS Code declaration. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material Defines Code, Misclassification Costs a Lot!"
| Scenario | Correct Declaration | Incorrect Practice | Consequence |
|---|---|---|---|
| Non-woven (Synthetic) | 5603.11.00.70 or 5603.91.00.90 |
Misclassified as Paper (4818.xx) |
Risk of penalty, back taxes. |
| Paper-based | 4818.20.00.40 or 4818.20.00.20 |
Misclassified as Plastic (3926.xx) |
Underpayment of duty (35% vs 22.8%) → Audit. |
| Wet Wipe (Disinfectant) | 3926.90.99.50 |
Classified as Paper | Different tariff structure; potential fraud if mislabeled. |
| Generic "Facial Towel" | Specify Material! | Just writing "Facial Towel" | Customs will assign highest duty rate based on uncertainty. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Blended Materials | If mixed (e.g., Paper + Plastic backing), Customs may classify based on "Essential Character." Usually, the dominant material dictates the code. Provide clear proof. |
| Wet vs. Dry | Wet wipes often fall under 3926 or 3307. Dry paper towels fall under 4818. Ensure the description matches the physical state. |
| OEM/Private Label | Ensure the invoice reflects the actual manufacturer's declaration of material. |
| Small Parcels (De Minimis) | ❌ Do not rely on de minimis for China-origin facial towels. Most carriers and customs platforms flag these for scrutiny. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4818.20.00.40 / 5603.11.00.70 |
35.0% (Paper/Non-woven) | No specific FDA cert for dry towels | High tariff environment. |
| 🇨🇳 China | 4818.20.00 |
5.0% - 10% | N/A | Low duty, but export restrictions may apply. |
| 🇪🇺 EU | 4818.20.00 |
0% - 6.5% | CE (if disposable), REACH | Lower tariffs than US. |
| 🇦🇺 Australia | 4818.20.00 |
5.0% | AICIS (if chemicals present) | Moderate duty. |
| 🇯🇵 Japan | 4818.20.00 |
0% - 3.0% | JPMA (if medical claim) | Very low duty. |
📌 Conclusion:
- The US market is the most expensive for Chinese facial towels due to 35% effective tariff (25% Section 301 + 10% Section 122 + 0% base).
- Non-plastic materials (3926.90.99.50) offer a slight advantage at 22.8%, but still high.
- Supply Chain Strategy: Consider sourcing from Vietnam, Thailand, or Indonesia to mitigate Section 301 tariffs (if rules of origin are met).
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Classifying all "Facial Towels" under one HS Code.
👉 Consequence: If you declare non-woven as paper, you pay 35% instead of 22.8%. If you declare paper as non-woven, you risk underpayment penalties.
👉 Fix: Always specify material in the commercial invoice.
❌ Error 2: Ignoring Section 122 (Truck Rule) implications.
👉 Consequence: Even if you think Section 301 is the only cost, Section 122 adds 10% on many Chinese goods.
👉 Fix: Always calculate total landed cost including Section 122.
❌ Error 3: Vague Description "Facial Tissue".
👉 Consequence: Customs may interpret this as the highest duty category.
👉 Fix: Use precise terms: "Non-woven Facial Wipe, 100% Polyester" or "Paper Facial Tissue, Wood Pulp."
❌ Error 4: Assuming De Minimis ($800) exemption applies.
👉 Consequence: US Customs has suspended de minimis for China-origin goods in many cases.
👉 Fix: Plan for full duty payment.
✅ Correct Practice:
"Non-woven Facial Towel, 100% Spunbond Polypropylene, for Cosmetic Use, Model FT-100, No Medicinal Properties"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Material is King: Plastic 22.8%, Paper/Non-woven 35%."
🔹 "Section 301 + 122 = 35% for most fabrics/paper. Plan accordingly!"
🔹 "HS Code determines survival: Misclassification leads to delays, fines, and loss of profit."
📌 Pro Tip:
If your facial towels are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for exemptions from Section 301 tariffs, potentially reducing the duty to 0%~5%.
✅ Recommendation:
📞 Consult a licensed customs broker.
📄 Request an Advance Ruling from US Customs if possible.
🚀 Optimize your supply chain to avoid high US tariffs on Chinese-origin personal care items.
📣 Act Now:
🚀 Ensure your Invoice, Packing List, and Material Certificate are aligned.
💼 One cent saved on HS Code selection is one cent earned in profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your every dollar deserves precise calculation!
用户评价
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。