Liquid Eyeshadow
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3304200000 | 35.0% | CN | US | 官方文档 |
| 3304995000 | 35.0% | CN | US | 官方文档 |
| 9608996000 | 17.5% | CN | US | 官方文档 |
| 9608200000 | 21.5% | CN | US | 官方文档 |
| 3304910050 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
💄 Liquid Eyeshadow (Makeup Products)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition & Classification: Do You Really Understand "Liquid Eyeshadow"?
Liquid eyeshadow is a cosmetic product applied to the eyelids for color and definition. In international trade, it is primarily classified under Chapter 33 (Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet Preparations). However, depending on its physical form (liquid vs. powder) or application method (brush/pen), customs authorities may interpret its classification differently, leading to varying tax liabilities.
⚠️ Key Distinction Points:
- If clearly a liquid cosmetic for eye application → Generally 3304.20.00.00
- If categorized as a general cosmetic (other) → 3304.99.50.00
- If mistakenly identified as powder (due to drying effect) → 3304.91.00.50
- If sold as a pen-style applicator with ink-like fluid → 9608.20.00.00 or 9608.99.60.00
📦 II. HS Code Classification Details (Authoritative 2026 Tariff Alignment)
| HS Code | Product Description | Application Scenario | Classification Logic |
|---|---|---|---|
3304.20.00.00 |
Beauty or make-up preparations and preparations for the removal of make-up, other than medicated products; eye make-up preparations | Standard liquid eyeshadow in bottles/tubes | ✅ Primary Choice: Fits "Eye make-up preparations" exactly. |
3304.99.50.00 |
Other beauty or make-up preparations and preparations for the care of skin (other than medicated) | General cosmetic category if not strictly defined as eye-specific | ✅ Alternative: Fits "Other" cosmetic category due to liquid form. |
3304.91.00.50 |
Powders, whether or not compressed | Misclassification Risk: Only if the product is physically powder but described as liquid | ❌ Incorrect: Liquid eyeshadow is NOT powder. Avoid unless product is actually powdered. |
9608.99.60.00 |
Other pens, pencils and calculators; ball-point pens; felt-tipped and other porous-tipped pens and markers | Eyeshadow pens (liquid contained in a pen body) | ✅ Special Case: If packaged and sold as a "pen" with integrated applicator. |
9608.20.00.00 |
Felt-tipped and other porous-tipped pens and markers | Multi-tip liquid eyeshadow pens | ✅ Special Case: Fits "porous-tip pen" definition if applicator is the primary feature. |
🔍 Key Reminder:
- Standard Liquid Eyeshadow (bottle/jar): Must declare under Chapter 33 (3304.20.00.00or3304.99.50.00).
- Pen-style Liquid Eyeshadow: May be classified under Chapter 96 (9608.xx) if the pen mechanism is dominant.
- Do NOT classify as powder (3304.91) unless the product is physically dry powder. Misclassification leads to severe penalties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3304.20.00.00 —— Eye Make-up Preparations (Correct Classification for Liquid)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote) |
| Section 122 Tariff (IEEPA) | +10.0% (Targeting China/HK products from Nov 10, 2025) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3304.20.00.00 → FOOTNOTE:3304.20.00 |
📌 Explanation:
- Section 301 (25%): Applies to most Chinese-origin cosmetics under trade war measures.
- Section 122 (10%): New additional tariff targeting specific consumer goods from China.
- Total 35%: High cost for Chinese-made liquid eyeshadow. Plan pricing accordingly.
🎯 2. 3304.99.50.00 —— Other Beauty/Make-up Preparations
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3304.99.50.00 |
📌 Note: Same tax burden as eye-specific makeup. No advantage if classified broadly.
🎯 3. 3304.91.00.50 —— Powders (Misclassification Warning)
| Item | Content |
|---|---|
| Total Tax Rate | 35.0% |
| Risk | High Compliance Risk |
| Explanation | Liquid eyeshadow is NOT powder. Declaring as powder (3304.91) when it is liquid is customs fraud or error. Even if the rate is the same, it triggers inspections, delays, and potential fines. |
🎯 4. 9608.99.60.00 —— Other Pens (Pen-style Eyeshadow)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:9608.99.60.00 |
📌 Opportunity: If your product is packaged as a pen (e.g., "Liquid Eyeshadow Pen"), declaring under Chapter 96 reduces the Section 301 surtax from 25% to 7.5%, resulting in a lower total tax of 17.5%.
Condition: Must be legitimately a pen-style applicator.
🎯 5. 9608.20.00.00 —— Felt-tipped/Porous-tipped Pens
| Item | Content |
|---|---|
| Basic Tariff | 4.0% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 21.5% |
| Tax Calculation | CIF × 21.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:9608.20.00.00 |
📌 Comparison: Slightly higher than
9608.99.60.00due to basic tariff. Preferred for multi-tip markers.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Include viscosity, drying time, application method. |
| ✅ Product Photos | ✔️ | Clear images of bottle, pen, or compact. Show applicator type. |
| ✅ Ingredient List | ✔️ | Required for cosmetic clearance. |
| ✅ Commercial Invoice | ✔️ | Must specify "Liquid Eyeshadow" or "Eyeshadow Pen" accurately. |
| ✅ Packing List | ✔️ | Detail units per box. |
| ✅ FDA Registration | ✔️ | Required for cosmetics imported into the US. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Liquid in Bottle = Chapter 33; Liquid in Pen = Chapter 96; Never Declare Liquid as Powder!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Standard liquid eyeshadow (tube/bottle) | 3304.20.00.00 |
Declare as 9608.xx → Rejected/Examined |
| Eyeshadow Pen (ink-filled) | 9608.99.60.00 |
Declare as 3304.20.00.00 → Higher Tax (35% vs 17.5%) |
| Powder eyeshadow | 3304.91.00.50 |
Declare as liquid → Compliance Violation |
| Liquid Eyeshadow | 3304.20.00.00 |
Declare as 3304.91.00.50 (Powder) → High Risk/Fine |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Hybrid Products (e.g., Cream-to-Powder) | Declare based on primary form at import. If liquid flow, use Chapter 33. |
| Bundle Deals (Brush + Liquid) | Declare as makeup set. Main item determines HS code. |
| Private Label | Ensure supplier provides accurate material composition to avoid "unlabeled" issues. |
| Pen-style Marketing | If marketed as "Eyeshadow Pen," use Chapter 96 for tax savings. Provide structural diagrams proving it is a pen. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3304.20.00.00 or 9608.99.60.00 |
35% or 17.5% | FDA Registration | Pen-style saves ~17.5% tax. |
| 🇨🇳 China | 3304.20.00.00 |
~5-7% | NMPA Filing | No 301/122 surtaxes. |
| 🇪🇺 EU | 3304.10.00 |
0-6.5% | CPNP Notification | Strict ingredient compliance. |
| 🇬🇧 UK | 3304.10.00 |
0-6.5% | SCPN Notification | Post-Brexit regulations apply. |
| 🇯🇵 Japan | 3304.10.00 |
0-4.5% | PMDA Notification | Quasi-drug if claims exceed cosmetic. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and Section 122 tariffs.
- Pen-style classification in the US offers significant tax advantages (17.5% vs 35%).
- Never misclassify liquid as powder to avoid customs seizures.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring liquid eyeshadow as "Powder" (3304.91) to match a different category.
👉 Consequence: Customs inspection reveals liquid. Seizure, fines, and blacklisting of the importer.
❌ Error 2: Declaring a pen-style eyeshadow as 3304.20.00.00.
👉 Consequence: You pay 35% tax instead of 17.5%. Unnecessary cost increase!
❌ Error 3: Missing FDA Registration for cosmetic imports.
👉 Consequence: Detention at port, return shipment, or destruction.
❌ Error 4: Vague description "Makeup" on invoice.
👉 Consequence: Customs assigns highest duty rate or delays clearance for classification review.
✅ Correct Practice:
"Liquid Eyeshadow Pen, Color: Nude, Net Wt: 3g, Brand: XYZ, FDA Registered Facility No.: [Number]"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Bottle = 35% (Eye Makeup); Pen = 17.5% (Pen); Powder = 35% (But Don't Lie!)"
🔹 "HS Code Defines Tax; Save Half if You Use Pens; Never Fake Powder!"
📌 Pro Tip:
If your liquid eyeshadow is manufactured in Vietnam, Thailand, or Malaysia, you may qualify for lower or zero Section 301 tariffs under USMCA or GSP alternatives.
Recommendation: Apply for a Pre-Ruling with US CBP if you are unsure about the Chapter 96 classification for pen-style products.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product images + Verify FDA status
🚀 Let your liquid eyeshadow clear smoothly, save taxes, and maximize profit!
✨ Professional clearance starts with accurate classification!
💼 Every dollar saved is pure profit!
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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。