Practice False Eyelashes
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 |
| 6704110000 | 17.5% | CN | US | 官方文档 |
| 6704190000 | 17.5% | CN | US | 官方文档 |
| 3304200000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
👁️ False Eyelashes (Cosmetic & Artificial Hair Products)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 Part 1: Product Definition & Classification – Do You Really Know “False Eyelashes”?
False eyelashes are cosmetic accessories used to enhance the appearance of the eyes. In international trade, their classification is controversial and critical because the chosen HS Code determines whether you pay 17.5% or 35% in total tariffs (for US imports from China).
The core debate lies in whether they are viewed as: 1. Cosmetic Preparations (Chapter 33): Classified as "makeup" or "beauty aids." 2. Artificial Hair Products (Chapter 67): Classified as "wigs, hairpieces, or artificial hair," where false eyelashes are explicitly listed.
⚠️ Key Distinction:
- If classified under Chapter 33 (Cosmetics) → Higher Duty (35%) due to Section 301 & Section 122 tariffs.
- If classified under Chapter 67 (Artificial Hair) → Lower Duty (17.5%) but still subject to Section 301 & Section 122.
- Note: Customs authorities may scrutinize Chapter 67 claims if the product is heavily marketed purely as a cosmetic.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Application Scenario | Total Tax Rate (US/CN) | Tax Breakdown |
|---|---|---|---|---|
3304.20.00.00 |
Beauty or make-up preparations and preparations for the care of the eyelids | Eyelashes sold strictly as cosmetic accessories; makeup kits | 35.0% | Base: 0%, Sec. 301: 25%, Sec. 122: 10% |
3304.99.50.00 |
Other beauty or make-up preparations and preparations for the care of the skin (unless specified elsewhere) | Eyelashes classified as general cosmetic aids or auxiliary beauty products | 35.0% | Base: 0%, Sec. 301: 25%, Sec. 122: 10% |
6704.11.00.00 |
Wigs, hairpieces, toupees and the like, of human hair; false eyelashes | Explicitly listed as false eyelashes under artificial hair categories | 17.5% | Base: 0%, Sec. 301: 7.5%, Sec. 122: 10% |
6704.19.00.00 |
Wigs, hairpieces, toupees and the like, of other materials; false eyelashes | False eyelashes made from synthetic textile materials or other non-human hair | 17.5% | Base: 0%, Sec. 301: 7.5%, Sec. 122: 10% |
3304.20.00.00 |
(Repeat Confirmation) | Redundant confirmation of eyelid care/cosmetic use classification | 35.0% | Base: 0%, Sec. 301: 25%, Sec. 122: 10% |
🔍 Important Reminder:
- Chapter 67 (6704.11/19) is the most common classification for false eyelashes because HTSUS explicitly mentions "false eyelashes" in Note 4 to Chapter 67. - Chapter 33 (3304.20) is riskier. If cleared under Chapter 33, the Section 301 tariff is 25% vs. 7.5% in Chapter 67. - Section 122 Tariff (10%) applies to both categories for products originating from China.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharge & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Enforcement)
🎯 1. 3304.20.00.00 & 3304.99.50.00 — Classified as Cosmetics
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Surcharge | +25% (USITC Footnote for Chapter 33 cosmetics) |
| Section 122 Tariff | +10% (Specific surcharge for certain Chinese imports) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Subject to high duties, often flagged for scrutiny) |
| Legal Basis Path | USITC:3304.20.00.00 → Footnote:301-Section-33 → Section-122 |
📌 Explanation:
- Section 301 (25%): Applies to a broad range of Chinese goods, including cosmetics under Chapter 33.
- Section 122 (10%): An additional surcharge applied to specific imports from China.
- Total 35%: This is the higher cost option. Misclassification here can significantly reduce profit margins.
🎯 2. 6704.11.00.00 & 6704.19.00.00 — Classified as Artificial Hair (Recommended)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Surcharge | +7.5% (Lower rate for Chapter 67 products under Section 301) |
| Section 122 Tariff | +10% (Still applies to Chinese origin) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (Despite lower rate, still subject to formal entry) |
| Legal Basis Path | HTSUS:6704.11/19 → Note-4-Chapter-67-Explicit → Section-301-7.5pct → Section-122 |
📌 Explanation:
- Section 301 (7.5%): Chapter 67 (Wigs/Hairpieces) enjoys a lower Section 301 rate compared to Chapter 33.
- Section 122 (10%): Remains unchanged.
- Total 17.5%: This is the cost-effective option. It saves 17.5 percentage points compared to the cosmetic classification.
🛠️ Part 4: Clearance Operational Advice (Practical Pitfall Guide)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material composition (Human hair vs. Synthetic), size, weight per pair. |
| ✅ Product Photos | ✔️ | Clear images showing the lashes, packaging, and any branding. |
| ✅ Commercial Invoice | ✔️ | Clearly state "False Eyelashes" or "Artificial Hair Eyelashes". Avoid vague terms like "Beauty Accessories." |
| ✅ Labeling | ✔️ | Must indicate material (e.g., "Synthetic Fibers" or "Human Hair") and country of origin. |
| ✅ Declaration of Origin | ✔️ | Essential for determining Section 301 and Section 122 applicability. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Be Explicit on Material, Claim Chapter 67, Save Half the Duty!”
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Synthetic Fiber Lashes | 6704.19.00.00 (False eyelashes, other materials) |
Declaring as 3304.20.00.00 → 35% Duty |
| Human Hair Lashes | 6704.11.00.00 (False eyelashes, human hair) |
Declaring as 3304.20.00.00 → 35% Duty |
| Lashes + Glue Kit | Declare Lashes under 6704 and Glue separately if possible |
Bundling may trigger cosmetic classification for the whole kit |
| Generic "Beauty Item" | Vague description → High Audit Risk | Use HTSUS Specific Language ("False Eyelashes, Synthetic") |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If lashes contain both human and synthetic fibers, consult HTSUS Note 4. Often, the primary material or explicit "false eyelash" listing under 6704 prevails. |
| Pre-packaged Kits | If sold with glue/adhesive, ensure the invoice separates the cosmetic glue (if different HS) or clarify that the primary item is the lash. |
| Section 122 Scrutiny | Even under Chapter 67, Section 122 (10%) applies. Ensure your broker declares this explicitly to avoid penalties. |
| Audit Defense | Keep samples and design specs. If challenged, cite HTSUS Note 4 to Chapter 67, which explicitly includes "false eyelashes." |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (CN Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6704.11.00.00 / 6704.19.00.00 |
17.5% (Total: 0+7.5+10) | None (Standard) | Best Option. Avoids 25% Sec 301 on cosmetics. |
| 🇪🇺 EU | 6704.11.00 / 6704.19.00 |
0% - 4% | CE (if applicable), EPR | Lower tariffs, no Section 301/122. |
| 🇨🇳 China | 6704.11.00 / 6704.19.00 |
0% | N/A | Export tax rebates may apply. |
| 🇬🇧 UK | 6704.11.00 / 6704.19.00 |
0% | UKCA | Post-Brexit rules align with old EU standards. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and Section 122.
- Chapter 67 is the strategic choice for US imports to minimize duties (17.5% vs. 35%).
- EU/UK/China offer lower base tariffs, but US compliance is critical for exporters.
📌 Part 6: Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Classifying False Eyelashes under 3304.20.00.00 (Cosmetics)
👉 Consequence: 35% Total Duty instead of 17.5%. Loss of 17.5% margin per unit.
❌ Error 2: Ignoring Section 122 Tariff (10%)
👉 Consequence: Even if Section 301 is lower (7.5%), missing the 10% Section 122 leads to underpayment penalties and cargo delays.
❌ Error 3: Vague Description ("Beauty Accessories")
👉 Consequence: Customs may misclassify or hold cargo for additional scrutiny, causing shipment delays and storage fees.
❌ Error 4: Assuming De Minimis ($800) Exemption Applies
👉 Consequence: False eyelashes from China are subject to Section 301 and 122 and often excluded from de minimis treatment if classified under specific high-tariff lines. Always verify current CBP rulings.
✅ Correct Approach:
"Synthetic Fiber False Eyelashes, 10 Pairs, for Cosmetic Use, Origin: China, HS: 6704.19.00.00"
🎯 Part 7: Conclusion – Professional Declaration, Save Costs, Stay Compliant!
🎯 Remember the Golden Rule:
🔹 "Explicit is Better than Implicit: Use 'False Eyelashes' in Chapter 67."
🔹 "Chapter 67 = 17.5% Duty. Chapter 33 = 35% Duty. The Difference is 17.5%."
🔹 "Don't Forget Section 122: It’s a Flat 10% on Top of Section 301."
📌 Pro Tip:
If you are importing large volumes, consider applying for an Advance Ruling from CBP to lock in the 6704 classification. This provides legal certainty and protects against future audits.
📣 Immediate Action:
📞 Consult your Customs Broker to confirm the current Section 122 applicability.
🚀 Ensure your Invoice says 'False Eyelashes' and not just 'Beauty Product'.
💼 Your profit margin depends on this 17.5% difference!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point Counts in Cross-Border E-Commerce!
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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。