Single Flat Brush
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9603306000 | 10.0% | CN | US | 官方文档 |
| 9603404060 | 14.0% | CN | US | 官方文档 |
| 9603304000 | 17.5% | CN | US | 官方文档 |
| 9603302000 | 20.1% | CN | US | 官方文档 |
| 7115903000 | 38.9% | CN | US | 官方文档 |
商品图片
AI分析
🖌️ Single Flat Brush (Singles: Black & Gold Variants)
🌐 HS Code Reference & Customs Clearance Guide | 2024 Latest Tariff Analysis | Professional Level Compliance Strategy
📌 Part 1: Product Definition & Classification: What Exactly is a "Single Flat Brush"?
A Single Flat Brush is a versatile tool used in painting, cosmetics, or general industrial cleaning. In international trade, its classification depends heavily on: 1. Material Composition (Is it a plastic handle with synthetic bristles? Or metal/plated?) 2. Specific Use (Cosmetic application vs. Artistic/General purpose) 3. Form Factor (Single unit vs. Set)
⚠️ Key Distinction:
- If it is a basic tool (black handle, synthetic bristles, no special finish) → It often falls under general household tools or bristle brushes (9603.30).
- If it is designated as cosmetic or artistic (gold finish, specific marketing) → It may fall under specific brush categories (9603.40 or 9603.30 variants).
- If the material is metallic/gold-plated → It may be classified under precious metals/tools (7115.90).
📦 Part 2: HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Application/Logic | Material/Finish |
|---|---|---|---|
9603.30.60.00 |
Single Black Flat Brush | General tool, black flat head form, no material conflict | Black, Synthetic/Plastic (Implied) |
9603.40.40.60 |
Single Black Flat Brush | General use, "Black Flat Head" is form description, fallback category | Black, General Bristle |
9603.30.40.00 |
Single Gold Flat Brush | Cosmetic or Painting brush, single unit, inferred bristle material | Gold-colored, Bristle |
9603.30.20.00 |
Single Gold Flat Brush | Artist brush or cosmetic brush, "Gold Flat Head" specific form | Gold-colored, Bristle |
7115.90.30.00 |
Single Gold Flat Brush | Material contains gold or gold-plated metal, classified as other制品/tools | Gold/Metal Plated |
🔍 Critical Insight:
- The base HS heading 9603 covers brooms, brushes, etc. - Subheading 9603.30 often refers to "Make-up brushes and powder puffs" or similar artistic/cosmetic brushes. - Subheading 9603.40 is often a "catch-all" for other brushes not elsewhere specified. - 7115 moves the item out of "brushes" entirely if the value or material is dominated by precious metals (gold plating).
💰 Part 3: 2024 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Includes subsequent imports subject to Section 301 and IEEPA measures.
🎯 1. 9603.30.60.00 —— Single Black Flat Brush (General Tool)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surtax | 0.0% |
| IEEPA / Section 122 Surcharge | 10.0% |
| Total Duty Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (Likely excluded due to China origin + surtax) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:9603.30.60.00 → FOOTNOTE:122 |
📌 Explanation:
- This is the most cost-effective classification for a basic black flat brush. - No base tariff, no Section 301 tariff, but a 10% IEEPA surcharge applies. - Total cost impact: 10% of CIF value.
🎯 2. 9603.40.40.60 —— Single Black Flat Brush (General Catch-all)
| Item | Detail |
|---|---|
| Base Duty Rate | 4.0% |
| Section 301 Surtax | 0.0% |
| IEEPA / Section 122 Surcharge | 10.0% |
| Total Duty Rate | 14.0% |
| Tax Calculation | CIF Value × 14% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:9603.40.40.60 → FOOTNOTE:122 |
📌 Note:
- Higher base tariff (4%) than the previous code. - Same 10% surcharge. - Total cost impact: 14%. Avoid this if9603.30.60.00is applicable.
🎯 3. 9603.30.40.00 —— Single Gold Flat Brush (Cosmetic/Art)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surtax | 7.5% |
| IEEPA / Section 122 Surcharge | 10.0% |
| Total Duty Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:9603.30.40.00 → FOOTNOTE:122 |
📌 Explanation:
- Classified as cosmetic/art brush. - Zero base tariff, but 7.5% Section 301 tariff applies (likely due to specific tariff rate list changes for this subheading). - Plus 10% IEEPA surcharge. - Total cost impact: 17.5%.
🎯 4. 9603.30.20.00 —— Single Gold Flat Brush (Artist/Specific Form)
| Item | Detail |
|---|---|
| Base Duty Rate | 2.6% |
| Section 301 Surtax | 7.5% |
| IEEPA / Section 122 Surcharge | 10.0% |
| Total Duty Rate | 20.1% |
| Tax Calculation | CIF Value × 20.1% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:9603.30.20.00 → FOOTNOTE:122 |
📌 Note:
- Highest base tariff among the "brush" categories (2.6%). - Same 7.5% Section 301 + 10% IEEPA. - Total cost impact: 20.1%. Only use if specific artistic features mandate this code.
🎯 5. 7115.90.30.00 —— Single Gold Flat Brush (Gold/Metal Material)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.9% |
| Section 301 Surtax | 25.0% |
| IEEPA / Section 122 Surcharge | 10.0% |
| Total Duty Rate | 38.9% |
| Tax Calculation | CIF Value × 38.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:7115.90.30.00 → FOOTNOTE:122 |
📌 Critical Warning:
- High Tariff Alert!
- If customs determines the brush is made of gold or gold-plated metal (even if it’s just a handle), it is moved to Chapter 71 (Articles of Gold). - Section 301 tariff jumps to 25%. - Total cost impact: 38.9%. This is a punitive rate. Ensure the product is not predominantly precious metal if you want to avoid this.
🛠️ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Non-negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detail handle material (plastic vs. metal), bristle type (synthetic vs. natural), and finish (black vs. gold-plated). |
| ✅ Product Photos | ✔️ | Clear images of the brush, including any hallmarks or material indicators. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item as "Single Flat Brush" and specify material (e.g., "Plastic handle with synthetic bristles"). |
| ✅ Material Declaration | ✔️ | Explicitly state if the "gold" is paint, plating, or solid metal. Crucial for avoiding 7115. |
| ✅ Packing List | ✔️ | Confirm quantity and unit type (single unit vs. set). |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Material Defines Code, Use Supports Description, Gold Plating is Risky!"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Black Brush, Plastic Handle, Synthetic Bristles | 9603.30.60.00 |
Lowest tariff (10%). Fits general tool description. |
| Black Brush, General Use, No Specific Cosmetic Claim | 9603.40.40.60 |
Fallback category if 9603.30.60.00 is rejected. Higher tariff (14%). |
| Gold-Finished Brush, Plastic Handle, Cosmetic Use | 9603.30.40.00 |
If gold is just paint/coating. Mid tariff (17.5%). |
| Gold-Finished Brush, Artistic Features | 9603.30.20.00 |
If specific artistic form is declared. Higher tariff (20.1%). |
| Brush with Gold-Plated Handle/Metal Body | 7115.90.30.00 |
Avoid if possible. High tariff (38.9%). Only if legally required. |
✅ 3. Special Handling Tips
| Situation | Advice |
|---|---|
| "Gold" Color vs. Gold Material | Clearly declare as "Gold-colored" or "Gold-finished" (paint/plastic) if it is not solid gold or thick plating. Avoid "Gold" alone. |
| Cosmetic vs. Artistic | If sold as makeup, use 9603.30.xx.xx. If sold as paintbrush, consider 9603.40 or 9603.30. Documentation must match marketing. |
| Single Unit | Ensure the description says "Single" or "1 pc". Sets have different HS codes. |
| Bristle Material | If bristles are natural hair, tariffs may differ. If synthetic, 9603.30 is more likely. |
🌍 Part 5: Global Market Comparison (2024 Latest)
| Country/Region | Recommended HS Code | Estimated Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9603.30.60.00 |
10% (Total) | Includes IEEPA 10%. Avoid 7115 (38.9%). |
| 🇨🇳 China | 9603.30.60.00 |
0% (MFN) | Import duty may be 0% or low, but check VAT (13%). |
| 🇪🇺 EU | 9603.30.00 |
4.5% (MFN) | No Section 301 or IEEPA. Standard EU duty. |
| 🇬🇧 UK | 9603.30.00 |
4.5% (MFN) | Post-Brexit, similar to EU MFN rates. |
| 🇦🇺 Australia | 9603.30.00 |
5.0% (MFN) | No additional surtaxes. |
📌 Conclusion:
- USA is the highest cost market due to IEEPA (10%) and potential Section 301 (0-25%). - EU/UK/AU are much more favorable (4-5%). - Misclassification as "Gold/Metal" in the USA leads to 38.9%, which is devastating to margins.
📌 Part 6: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Describing a plastic-brushed brush as "Gold Brush" without specifying material.
👉 Consequence: Customs may suspect precious metal → Assign 7115 → 38.9% tax!
❌ Error 2: Using "Flat Brush" without specifying "Single".
👉 Consequence: May be misclassified as a set → Different HS Code → Potential misdeclaration.
❌ Error 3: Ignoring the "IEEPA 10%" surcharge.
👉 Consequence: Profit margin erosion. All China-origin brushes face this 10% tax regardless of base duty.
❌ Error 4: Confusing Cosmetic vs. Artistic classification.
👉 Consequence: 9603.30.40.00 (17.5%) vs 9603.30.20.00 (20.1%). Small difference, but compliance matters.
✅ Correct Approach:
"Single Flat Brush, Black, Plastic Handle, Synthetic Bristles, Model XYZ"
OR
"Single Flat Cosmetic Brush, Gold-Finished (Paint), Synthetic Bristles, Model ABC"
🎯 Part 7: Conclusion: Precision Classification for Cost Efficiency!
🎯 Remember the Mantra:
🔹 "Black Brush: 10% is King." (
9603.30.60.00)
🔹 "Gold Finish: Check Material, Avoid 7115."
🔹 "10% IEEPA is Unavoidable for China Origin."
📌 Pro Tip:
If your "Gold" brush is just plastic with gold paint, ensure your invoice says "Gold-Colored" or "Gold-Finished", NOT "Gold". This keeps you in the 9603 chapter (max 20.1%) instead of 7115 (38.9%).
📣 Immediate Action:
📞 Contact your customs broker with material declarations.
📝 Request HS Code Pre-ruling if unsure about "Gold" classification.
🚀 Optimize for9603.30.60.00wherever possible to minimize costs!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Every Cent 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。