Multi function Nail Polish Remover and Home Care Polishing Pen Tool Set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8214209000 | 14.1% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926903500 | 24.0% | CN | US | 官方文档 |
| 9603294090 | 0.0% | CN | US | 官方文档 |
| 9603298090 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🖌️ Multi-Function Nail Polish Remover & Home Care Polishing Pen Tool Set
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Clearance Strategy 📌 I. Product Definition & Classification: Do You Understand the "Nail Polish Pen" correctly?
This product is a dual-purpose tool set combining nail care (polish remover/cleanser) and home care (polishing/shining pens). In international trade, its classification depends heavily on its primary function, material composition, and packaging.
Key Distinction Scenarios: 1. As a Nail Care Set: If the product is primarily marketed as a "Manicure/Pedicure Set" containing swabs, bottles, or tools for nail cleaning, it falls under nail care instruments. 2. As a Plastic Accessory/Pen: If the "pen" is merely a plastic holder with a replaceable tip, and the classification focuses on the container/accessory aspect rather than the cleaning action, it may fall under plastic articles. 3. As a Brush/Polishing Tool: If the focus is on the brush head used for polishing (shoe polish, furniture polish, etc.), it is classified as a brush or scouring pad.
⚠️ Critical Classification Point: - If sold as a complete kit for nail removal/cleaning → 8214.20.90.00 (Nail Care Tools). - If sold as a plastic pen holder/accessory for polish → 3926.90.99.89 or 3926.90.35.00 (Plastic Articles). - If sold as a brush for polishing (shoes/furniture) → 9603.29.40.90 or 9603.29.80.90 (Brushes/Scouring Pads).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Primary Function |
|---|---|---|---|
8214.20.90.00 |
Nail care tool sets, complying with manicure or pedicure sets | Nail polish remover pens sold as a manicure kit | Nail Care (Cleaning/Removal) |
3926.90.99.89 |
Plastic products; pen barrels and accessories are usually made of plastic | The plastic barrel of the polish pen, sold as an accessory or part of a plastic set | Plastic Accessory (Structural) |
3926.90.35.00 |
Other plastic products, consisting of pen barrels and related accessories made of plastic | Specific plastic pen components or sets where plastic is the dominant material | Plastic Article (Material Focus) |
9603.29.40.90 |
Other toilet brushes, scouring pads or polishing pads for the human body | Polishing pen used for shoe polish, furniture polish, or household cleaning | Brush/Polishing Tool |
9603.29.80.90 |
Other toilet brushes for human use, including scrubbing/polishing functions | Pen used for general household polishing with a specific scrubbing/polishing head | Brush/Polishing Tool |
🔍 Key Reminder: - Kit vs. Component: If the product is a set (pen + swabs/liquid), customs often prefer the function-based code (
8214.20.90.00or9603.29.xxxx). If it’s just the plastic pen body, use the plastic codes (3926.90.xxxx). - Primary Function: If the pen is used for shoes/furniture, it is a brush (9603). If for nails, it is a nail tool (8214) or plastic accessory depending on how it’s packaged.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Time: 2025/2026 Current Rates (Including Section 301 & IEEPA Surcharges)
🎯 1. 8214.20.90.00 — Nail Care Tool Sets (Nail Polish Remover Pens)
| Item | Content |
|---|---|
| Base Tariff | 4.1% (ad valorem) |
| Section 301 Surcharge | 0.0% (Not included in current list for this specific subheading under some interpretations, but verify latest ITC data) |
| Section 122 Tariff | +10.0% (Applicable to many personal care/plastic-related imports from China) |
| Total Tax Rate | 14.1% |
| Tax Calculation | CIF Value × 14.1% |
| De Minimis Exemption | ❌ Not Eligible (De Minimis threshold does not apply to goods subject to Section 301/122 surcharges) |
| Legal Basis Path | USITC:8214.20.90.00 → FOOTNOTE:122 (if applicable) |
📌 Explanation: - This is the most favorable rate for complete nail care sets. - The 14.1% total is significantly lower than plastic or brush categories due to fewer surcharges. - Key Advantage: Lower tax burden if classified as a "nail care set."
🎯 2. 3926.90.99.89 — Plastic Products (Pen Barrels/Accessories)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.99.89 → Section 301 + Section 122 |
📌 Explanation: - If customs classifies the item as a plastic accessory (e.g., just the pen body), the tax jumps to 22.8%. - Warning: High surcharge due to Section 301 + 122.
🎯 3. 3926.90.35.00 — Other Plastic Products (Pen Components)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.35.00 → Section 301 + Section 122 |
📌 Explanation: - This is the highest tax rate among the options (24.0%). - Only use this if the product is strictly plastic parts and not a functional tool set.
🎯 4. 9603.29.40.90 — Other Brushes/Scouring Pads (Per Unit + Ad Valorem)
| Item | Content |
|---|---|
| Base Tariff | 0.2¢ each + 7.0% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 0.2¢ each + 17.0% (7%+10%) |
| Tax Calculation | (0.2¢ × Quantity) + (CIF Value × 17%) |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:9603.29.40.90 → Section 122 |
📌 Explanation: - Per-unit tariff applies. For small pens, the per-unit fee is low, but the ad valorem rate is high (17%). - Suitable if the item is clearly a brush for polishing (shoes/furniture).
🎯 5. 9603.29.80.90 — Other Toilet Brushes/Scouring Pads
| Item | Content |
|---|---|
| Base Tariff | 0.3¢ each + 3.6% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 0.3¢ each + 13.6% (3.6%+10%) |
| Tax Calculation | (0.3¢ × Quantity) + (CIF Value × 13.6%) |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:9603.29.80.90 → Section 122 |
📌 Explanation: - Lowest ad valorem rate (13.6%) among brush categories, but has a higher per-unit fee (0.3¢). - Best for bulk shipments of low-value polishing pens.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Document Checklist (Non-negotiable)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clarify: Is it for nails or household polishing? Material: Plastic/Bristle? |
| ✅ Product Photos | ✔️ | Show the pen tip, packaging, and any liquid/swabs included. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Nail Care Tool Set" OR "Plastic Polishing Pen Accessory" OR "Household Brush". Do not be vague. |
| ✅ Packaging List | ✔️ | Specify contents: e.g., "1x Plastic Pen Body, 5x Replaceable Swabs, 1x Bottle of Remover". |
| ✅ Origin Certificate | ✔️ | Essential for proving CN origin to apply surcharges correctly. |
| ✅ Third-Party Test Report | ✔️ | If applicable (e.g., safety of liquids, bristle material). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Function Defines Code, Packaging Defines Kit, Material Defines Component!"
| Scenario | Correct HS Code | Incorrect Action | Consequence |
|---|---|---|---|
| Sold as a Nail Polish Remover Kit (Pen + Swabs + Liquid) | 8214.20.90.00 |
Misdeclare as "Plastic Pen" | Pay 22.8%-24% instead of 14.1%. Overpay Tax! |
| Sold as a Plastic Pen Accessory (No liquid/swabs, just holder) | 3926.90.99.89 or 3926.90.35.00 |
Misdeclare as "Brush" | May face Section 301 scrutiny if not clearly plastic. |
| Sold as a Shoe/Furniture Polish Pen (Brush Head) | 9603.29.40.90 or 9603.29.80.90 |
Misdeclare as "Nail Tool" | Customs may reject if label says "Shoe Polish". |
| Mixed Kit (Nail Tool + Household Brush) | Split Declaration | Single Declaration | Customs Delay/Rejection. Must split HS codes. |
✅ 3. Special Case Handling
| Situation | Handling Suggestion |
|---|---|
| OEM Custom Pens | Provide design drawings to prove if it’s a tool or plastic part. |
| Pen with Replaceable Heads | Declare as Kit if heads are included. If heads are sold separately, declare as accessories (9603 or 3926). |
| Liquid in Kit | Ensure liquid is non-hazardous. If hazardous, additional DOT/UN Certificates are required. |
| "Nail Polish Remover" Claim | Strongly recommend HS Code 8214.20.90.00 for best tax rate (14.1%). |
| "Home Care Polishing" Claim | Use HS Code 9603.29.xxxx for brushes. Note the per-unit fee. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8214.20.90.00 (Best) |
14.1% | FDA (if liquid), CPSIA | Avoid 3926/9603 if possible (Higher Tax) |
| 🇺🇸 USA | 9603.29.80.90 |
0.3¢/ea + 13.6% | None | For brush-type pens |
| 🇨🇳 China | 8214.20.90.00 |
5% | CCC (if applicable) | No surcharges |
| 🇪🇺 EU | 8214.20.90.00 |
0% (if eligible) | CE, RoHS | No Section 301/122 |
| 🇬🇧 UK | 8214.20.90.00 |
0% | UKCA | Post-Brexit rules apply |
📌 Conclusion: - USA is the most critical market due to Section 301 & 122 surcharges. - HS Code 8214.20.90.00 offers the lowest total tax rate (14.1%) for nail care kits. - HS Code 3926/9603 have higher rates or per-unit fees.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Declaring a Nail Polish Remover Kit as "Plastic Pen" (3926). 👉 Consequence: Pay 22.8% tax instead of 14.1%. Loss of Profit!
❌ Mistake 2: Declaring a Shoe Polish Brush as "Nail Tool" (8214). 👉 Consequence: Customs rejects due to product description mismatch. Delay & Penalty.
❌ Mistake 3: Ignoring Per-Unit Tariffs on Brushes (9603).
👉 Consequence: For high-volume, low-value pens, the 0.2¢-0.3¢ per unit can add up significantly. Calculate carefully.
❌ Mistake 4: Not declaring Liquid Contents in Nail Kits. 👉 Consequence: If liquid is present, it must be declared. Failure to do so can lead to hazmat rejection.
✅ Correct Approach:
"Nail Care Tool Set, including Plastic Pen Holder and Replaceable Swabs, for Nail Polish Removal, Model XYZ, No Hazardous Liquids"
🎯 VII. Conclusion: Professional Declaration, Save Costs, Ensure Compliance!
🎯 Remember the Mantra:
🔹 "Nail Kit = 8214 (14.1%), Plastic Part = 3926 (22.8%+), Brush = 9603 (Per Unit + 13.6%)!" 🔹 "Choose 8214 for Kits to Save Tax, Avoid 3926 to Avoid Surcharges!"
📌 Pro Tip: If your product is primarily for nails, always aim for HS Code 8214.20.90.00. It has the lowest total tax rate (14.1%) and avoids the high Section 301 surcharges associated with plastics.
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling 🚀 Let your Nail Polish Pens clear customs smoothly, maximize profit, and expand globally!
✨ Professional Clearance Starts with Accurate Classification! 💼 Every Cent Saved is a Cent Earned!
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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。