Nail Polish Remover Set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3403990000 | 41.5% | CN | US | 官方文档 |
| 3403915000 | 41.5% | CN | US | 官方文档 |
| 3304300000 | 35.0% | CN | US | 官方文档 |
| 3304995000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
💅 Nail Polish Remover Set (Manicure & Pedicure Preparations)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Nail Polish Remover"?
Nail Polish Remover Sets are essential cosmetic preparations used for the care of fingernails and toenails. They primarily consist of solvents (such as acetone or ethyl acetate) mixed with conditioners and fragrances.
In international trade, these sets are strictly categorized under Chapter 33 (Essential Oils & Perfumery, Toilet, Make-up, and Preparations). The classification hinges on two key factors: 1. Function: Is it a specific manicure tool or a general preparation? 2. Composition: Does it contain high concentrations of petroleum oil (unlikely for removers, but possible in cuticle oils)?
⚠️ Key Distinction: * Specific "Manicure or Pedicure Preparations" (e.g., nail polish remover, cuticle oil, nail strengthener) → HS Code 3304.30. * General "Other Beauty Preparations" (e.g., lotions, general makeup) → HS Code 3304.99. * Lubricating/Grease Preparations (e.g., mold release, cutting oils) → HS Code 3403.
📦 II. HS Code Classification Details (2026 Tariff Authority对照)
Based on the provided data, here are the precise classifications for the Nail Polish Remover Set:
| HS Code | Product Description | Applicable Scenario | Tax Detail (China Export to US Context) |
|---|---|---|---|
3304.30.00.00 |
Manicure or Pedicure Preparations | Nail Polish Remover, Nail Hardener, Cuticle Oil, Nail Polish | 🔸 Base Duty: 0.0% 🔸 Additional Duty: 25.0% 🔸 Total Tax: 25.0% |
3304.99.50.00 |
Other Beauty Preparations (Other) | General skin care sets, miscellaneous beauty kits not specifically manicure/pedicure focused | 🔸 Base Duty: 0.0% 🔸 Additional Duty: 25.0% 🔸 Total Tax: 25.0% |
🔍 Critical Analysis: *
3304.30.00.00is the Correct Classification: Since "Nail Polish Remover" is explicitly listed under "Manicure or Pedicure preparations," this is the most accurate code. *3304.99.50.00is the "Other" Category: If the set includes non-specific beauty items (e.g., a facial mist included in the same box), customs may challenge it, but the core function (remover) still points to 3304.30. * Note on Code3403: The provided data also lists lubricating preparations (3403.99.00.00and3403.91.50.00). Do NOT use these codes for nail polish removers. These are for industrial lubricants, mold release, or oil treatment for leather/textiles. Misclassifying cosmetic removers as industrial lubricants will lead to severe compliance issues.
💰 III. 2026 Tariff Rate Breakdown (Detailed Policy)
✅ Applicable Market: United States (US) Importing from China (CN) ✅ Policy Basis: Section 301 Tariffs & Base MFN Rates ✅ Effective Date: Current and projected 2026 rates based on provided data.
🎯 Case A: 3304.30.00.00 (Manicure/Pedicure Preparations)
This is the primary target for Nail Polish Remover Sets.
| Item | Content |
|---|---|
| Base Duty (MFN) | 0.0% (Free trade rate for cosmetics) |
| Section 301 Additional Duty | +25.0% (Retaliatory tariffs on specific Chinese cosmetics) |
| Total Effective Tax Rate | 25.0% |
| Tax Calculation Formula | Duty Payable = CIF Value × 25% |
| De Minimis Exemption | ❌ No. Small shipments (Section 321) often still face Section 301 scrutiny if flagged. |
| Legal Path | HTSUS:3304.30 → Section 301 List 4 (or applicable footnote) |
📌 Explanation: * Although the base tariff for cosmetics is 0%, the 25% Section 301 "Add-on Tariff" applies to many Chinese-origin cosmetic products. * This makes the total landed cost significantly higher than the base rate suggests.
🎯 Case B: 3304.99.50.00 (Other Beauty Preparations)
Used only if the product is a generic set not fitting the strict "manicure" definition.
| Item | Content |
|---|---|
| Base Duty (MFN) | 0.0% |
| Section 301 Additional Duty | +25.0% |
| Total Effective Tax Rate | 25.0% |
| Tax Calculation Formula | CIF Value × 25% |
| De Minimis Exemption | ❌ No |
📌 Note: The tax burden is identical to Case A. The distinction is purely administrative for customs compliance.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfalls)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Reason |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must explicitly state "Nail Polish Remover" and ingredients (Acetone/Ethyl Acetate %). |
| ✅ Safety Data Sheet (SDS) | ✔️ | Critical. Nail removers are Flammable Liquids (Class 3). Customs/DOT require strict flammability classification. |
| ✅ Commercial Invoice | ✔️ | Must clearly describe: "Nail Polish Remover Set - Manicure Preparation". Do not use vague terms like "Beauty Kit". |
| ✅ MSDS / UN Number | ✔️ | For shipping (e.g., UN 1263 for Acetone). Customs will check if the transport mode matches the hazard class. |
| ✅ Brand Authorization | ✔️ | If branded, proof of ownership is required to avoid IP seizures. |
✅ 2. Declaration Strategy (The "Golden Rule")
🔥 Rule: "Exact Name, Correct Code, No Hiding."
| Scenario | Correct Declaration | Risk of Error |
|---|---|---|
| Pure Remover | Declare as "Manicure or Pedicure Preparations" (3304.30) | Low risk, clear path. |
| Set with Files/Buffers | Still 3304.30 if remover is the primary function. | Danger: If buffers (tools) > 50% value, may be reclassified to Tools (Chapter 82) or Mixed Goods. |
| General "Beauty Set" | Avoid 3304.99 unless it contains no specific manicure items. | High Risk: Customs may reject "Other" classification if the main item is clearly a remover. |
| Mistakenly Declared as Lubricant | ❌ NEVER use 3403 codes. | Severe Penalty: 3403 is for industrial oils. Misuse suggests false declaration intent. |
✅ 3. Special Handling: Flammability & Shipping
-
Hazardous Goods: Nail polish remover is almost always Flammable (Hazard Class 3).
- Sea Freight: Requires IMDG container handling.
- Air Freight: Requires IATA compliance; often restricted or expensive.
- Customs Impact: If the HS Code is correct but the Hazard Declaration is missing, goods will be seized or returned immediately.
-
Packaging: Ensure the set is not labeled as "Solvent" or "Industrial Cleaner" on the outer box, as this triggers suspicion of code 3403 (Lubricants), which carries a 31.5% tax (Base 6.5% + 25% Add-on) and different regulatory scrutiny.
🌍 V. Global Market Comparison (2026 Snapshot)
| Country/Region | Recommended HS Code | Tax Rate (China Origin) | Key Compliance |
|---|---|---|---|
| 🇺🇸 USA | 3304.30.00.00 |
25.0% (301 Tariff) | DOT Hazmat, FDA Cosmetics Facility Reg |
| 🇪🇺 EU | 3304.30.00 |
0% (Standard) + VAT | CPNP Notification, Ecolabel |
| 🇨🇳 China | 3304.30.00 |
0% (Export) | No export tax on cosmetics |
| 🇬🇧 UK | 3304.30.00 |
0% (Standard) + VAT | UKCPNP |
📌 Conclusion: The US market imposes a massive 25% penalty on Chinese nail polish removers. * Strategy: If possible, ship bulk non-flammable concentrates to a US re-packaging facility, or utilize Bonded Warehouses to defer duty. * Alternative: Consider sourcing finished goods from Vietnam or Thailand (if eligible for de minimis or different 301 lists), though verification is needed.
📌 VI. Common Mistakes & Avoidance (Lessons Learned)
❌ Mistake 1: Calling it "Solvent" or "Cleaner"
👉 Consequence: Customs may classify under 3403.99.00 (Lubricating preparations) due to the chemical nature of acetone.
👉 Result: Tax jumps to 31.5% (Base 6.5% + 25%) + stricter industrial safety checks.
❌ Mistake 2: Mixing with Non-Remover Tools
👉 Consequence: Declaring a "Nail Polish Remover Set" that contains 50% wooden sticks or metal files as just "Cosmetics".
👉 Result: Customs may split the invoice. Files (8214) have different rates, leading to complex audits.
❌ Mistake 3: Ignoring Flammability in HS Code
👉 Consequence: Filing 3304.30 without proper Hazard Class notation on the Bill of Lading.
👉 Result: Seizure. Even if the code is right, the hazardous nature requires separate handling.
✅ Correct Action:
"Nail Polish Remover Set (Liquid), Acetone 90%, Ethyl Acetate 5%, Fragrance 5%. Flammable. HS 3304.30.00.00."
🎯 VII. Final Verdict: Clear the Way for Profit!
🎯 Remember the Formula:
🔹 "Nail Remover = 3304.30" 🔹 "Base 0% + 301 Tariff 25% = Total 25%" 🔹 "Flammable? = Hazmat Compliance Mandatory" 🔹 "Don't call it Lubricant (3403)! = Save the Penalty!"
💡 Pro Tip: For US imports, calculate your Landed Cost immediately. The 25% tariff is non-negotiable for Chinese-manufactured sets. If you are a brand owner, factor this into your pricing or explore Country of Origin shifting strategies where legally permissible.
📣 Immediate Action:
📞 Contact your Freight Forwarder to confirm UN/Class 3 Hazmat handling. 🚀 Prepare the SDS and Invoice with exact "Manicure" terminology. 🛡️ Secure your clearance today!
✨ Precision Classification = Profit Protection! 💼 Every tax dollar saved is a business opportunity gained!
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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。