black flat makeup brush
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9603404060 | 14.0% | CN | US | 官方文档 |
| 9603404040 | 14.0% | CN | US | 官方文档 |
| 8422909195 | 35.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926902500 | 24.0% | CN | US | 官方文档 |
| 9603298010 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🖌️ Black Flat Makeup Brush
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Makeup Brushes"?
Black flat makeup brushes are essential tools for cosmetic application, particularly for foundation, powder, or contouring. In international trade, classification depends heavily on material, structure, and intended use. The U.S. Customs and Border Protection (CBP) scrutinizes these items under Chapter 96 (Miscellaneous Manufactured Articles) or Chapter 39 (Plastics), depending on composition.
⚠️ Key Distinction Point:
- If the brush is made of natural bristles (e.g., animal hair) or synthetic fibers with a handle → Likely HS 9603
- If the brush is entirely plastic/silicone with no separate bristle structure → Likely HS 3926
- If it is part of a mechanical cleaning system (unlikely for manual makeup brushes) → HS 8422 (misclassification risk)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Applicability Scenario | Material Inference |
|---|---|---|---|
9603.40.40.60 |
Brushes for applying paint, coloring matter, or similar substances (flat shape) | Matches "flat brush" morphology; inferred use for paint/toner brushes | Paint/toner brushes |
9603.40.40.40 |
Other brushes (not specified elsewhere), including synthetic/natural bristle brushes | General "other" category for brushes; matches shape and usage | Natural/synthetic fiber brush |
8422.90.91.95 |
Parts of machines for cleaning, washing, or similar purposes (fallback category) | Misclassification risk; inferred as mechanical cleaning tool | Mechanical cleaning accessory |
3926.90.99.89 |
Other articles of plastics | Matches plastic material inference; "other" plastic article category | Plastic/silicone brush |
3926.90.25.00 |
Other plastic articles, not elsewhere specified | Inferred plastic material; no specific listing conflict | Plastic cosmetic tool |
9603.29.80.10 |
Combs, hairbrushes, and other brushing instruments (per unit tariff) | Matches usage as brushing instrument; common for plastic/silicone cosmetic brushes | Plastic/silicone cosmetic brush |
🔍 Key Reminder:
- Manual makeup brushes with bristles (even synthetic) are generally classified under Chapter 96, not plastics.
- Solid plastic/silicone applicators (no bristles) may fall under Chapter 39.
- Misclassification as mechanical parts (8422) is high-risk and often rejected by CBP for manual cosmetic tools.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 9603.40.40.60 —— Brushes for Applying Paint/Coloring Matter (Flat Shape)
| Item | Content |
|---|---|
| Base Duty Rate | 4.0% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% (targeting specific Chinese goods) |
| Total Rate | 14.0% |
| Tax Calculation | CIF Value × 14.0% |
| De Minimis Eligibility | ❌ Not Applicable (if value exceeds $800) |
| Legal Basis Path | HTSUS:9603.40.40.60 → Section 122: 10% |
📌 Explanation:
- This code targets brushes with a flat shape used for paint or coloring application.
- If your product is explicitly marketed as a makeup brush, CBP may still apply this code if morphology matches, but 9603.40.40.40 or 9603.29.80.10 may be more accurate.
- 14% total duty is relatively moderate compared to other categories.
🎯 2. 9603.40.40.40 —— Other Brushes (Synthetic/Natural Bristles)
| Item | Content |
|---|---|
| Base Duty Rate | 4.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Rate | 14.0% |
| Tax Calculation | CIF Value × 14.0% |
| De Minimis Eligibility | ❌ Not Applicable (if value exceeds $800) |
| Legal Basis Path | HTSUS:9603.40.40.40 → Section 122: 10% |
📌 Note:
- This is a fallback category for brushes not specifically listed elsewhere.
- Suitable for synthetic fiber makeup brushes with handles.
- 14% total duty applies equally to this code.
🎯 3. 8422.90.91.95 —— Parts of Cleaning Machines (Misclassification Risk)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | 25.0% |
| Section 122 Tariff | 10.0% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTSUS:8422.90.91.95 → Section 301: 25% + Section 122: 10% |
⚠️ Warning:
- This code is for mechanical cleaning equipment parts.
- Manual makeup brushes should NOT be classified here.
- 35% duty is significantly higher due to Section 301 surcharge.
- CBP will likely reject this classification for cosmetic tools.
🎯 4. 3926.90.99.89 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3926.90.99.89 → Section 301: 7.5% + Section 122: 10% |
📌 Explanation:
- Applicable if the brush is fully plastic/silicone with no bristles.
- 22.8% duty is moderate but higher than brush-specific codes.
- Ensure product description emphasizes "plastic applicator" to avoid rejection.
🎯 5. 3926.90.25.00 —— Other Plastic Articles (Unspecified)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3926.90.25.00 → Section 301: 7.5% + Section 122: 10% |
📌 Note:
- Similar to above, but for less specific plastic articles.
- 24% duty is slightly higher than 3926.90.99.89.
- Use only if morphology is ambiguous.
🎯 6. 9603.29.80.10 —— Combs, Hairbrushes, and Other Brushing Instruments (Per Unit)
| Item | Content |
|---|---|
| Base Duty Rate | $0.3¢/each + 3.6% ad valorem |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Rate | $0.3¢/each + 13.6% |
| Tax Calculation | ($0.3¢ × Quantity) + (CIF Value × 13.6%) |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTSUS:9603.29.80.10 → Section 122: 10% |
📌 Key Advantage:
- This code is commonly accepted for plastic/silicone cosmetic brushes.
- Per-unit fee ($0.3¢) is minimal for low-value items.
- 13.6% total effective rate (varies with unit price vs. CIF value).
- Recommended for mass-market makeup brushes.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Document Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes dimensions, bristle material, handle material, intended use |
| ✅ Product Photos (with label) | ✔️ | Clear images of brush head, handle, and any branding |
| ✅ Commercial Invoice | ✔️ | Must state "Flat Makeup Brush" or "Cosmetic Brush" |
| ✅ Packing List | ✔️ | Details quantity, packaging type, and weight |
| ✅ Material Declaration | ✔️ | Specify if bristles are synthetic, natural, or if product is plastic/silicone |
| ✅ Third-Party Test Report | ✔️ | If applicable, include material safety reports (e.g., FDA compliance for cosmetic tools) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Declare by material, specify by use, avoid mechanical terms, lower duty risk!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Synthetic bristle brush with handle | 9603.40.40.40 or 9603.29.80.10 |
Misreport as "plastic part" → 22-24% |
| Solid silicone applicator | 3926.90.99.89 or 3926.90.25.00 |
Misreport as "brush" → 14% |
| Brush marketed for paint | 9603.40.40.60 |
Misreport as "makeup brush" → Risk of reclassification |
| Mechanical cleaning tool | 8422.90.91.95 |
Only for actual machines → 35% |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Brushes | Provide design drawings + material specs to avoid "undisclosed origin" flags |
| Mixed Packaging (Brush + Mirror + Case) | Declare main item (brush) as primary; accessories may be negligible or split if high value |
| Plastic vs. Bristle Ambiguity | Clearly state "synthetic bristle" or "solid plastic" in description |
| Bulk vs. Retail Packaging | Bulk shipments may face stricter material verification; retail packs are generally smoother |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9603.29.80.10 or 9603.40.40.40 |
13.6%-14% | FDA (if cosmetic tool) | Avoid 8422 (35%) |
| 🇨🇳 China | 9603.29.80.10 |
5%-14% | N/A | Lower base duty |
| 🇪🇺 EU | 9603.29.80.10 |
4%-6% | CE (if electrical) | No surcharge |
| 🇬🇧 UK | 9603.29.80.10 |
4%-6% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 9603.29.80.10 |
5% | AEC/TGA | No surcharge |
📌 Conclusion:
- USA has the most complex tariff structure due to Section 122 and potential Section 301.
- China-origin brushes face 10-35% duties depending on classification.
- EU/UK/Australia are more straightforward with lower rates.
📌 VI. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Classifying makeup brushes as "plastic parts" (3926) when they have bristles
👉 Consequence: CBP may reclassify to 9603 (14%) or reject → Delay/Fine
❌ Error 2: Using "brush" terminology for solid silicone applicators
👉 Consequence: Misclassification risk → 22-24% duty instead of 13.6%
❌ Error 3: Omitting material composition in declaration
👉 Consequence: CBP requests additional info → Hold/Examination
❌ Error 4: Misreporting as "mechanical cleaning tool" (8422)
👉 Consequence: 35% duty + high scrutiny → Cost Increase
✅ Correct Practice:
"Flat Synthetic Bristle Makeup Brush, Black, for Foundation Application, Handle: Plastic, Bristles: Synthetic Fiber, Model XYZ"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Bristles = Chapter 96, Plastic = Chapter 39, Mechanical = Chapter 84 (Avoid!)"
🔹 "14% for brushes, 22-24% for plastic, 35% for errors, declare correctly!"
🔹 "HS Code determines duty, 10% surcharge is key, precision saves thousands!"
📌 Pro Tip:
If your brushes are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for Section 122 exemption, reducing duty to 0%-5%.
Recommend Advance Ruling (Pre-Classification) to avoid clearance risks.
📣 Action Now:
📞 Contact professional customs broker + Provide product images + Apply for HS Code Pre-Ruling
🚀 Ensure your brushes clear customs smoothly, export efficiently, and maximize profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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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。