body glitter
CN → US商品图片
AI分析
✨ Body Glitter (Cosmetic Particles for Skin Application)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 Part I: Product Definition & Classification: Do You Truly Understand "Body Glitter"?
Body glitter is a cosmetic product consisting of fine plastic or metallic particles (often polyester, polyethylene, or aluminum) mixed with a carrier medium (oil, gel, or cream) to provide a shimmering effect on the skin. In international trade, it is critical to distinguish between loose glitter particles and finished cosmetic preparations.
Loose Glitter Particles: Small, discrete pieces of plastic or metal intended for further processing or direct application, often uncolored or pre-colored but not yet formulated with binding agents. Finished Cosmetic Preparations: Glitter already mixed with oils, gels, waxes, or adhesives (e.g., glitter lip gloss, body glitter gel), ready for consumer use.
⚠️ Key Distinction Point:
- If it is purely loose particles (plastic/metallic flakes) without binding agents → Classified under 3214.90 or 3926.90 depending on material composition and intended use.
- If it is mixed with a carrier (oil, gel, cream) for direct skin application → Classified under 3304.99 (Beauty or Make-up Preparations).
📦 Part II: HS Code Classification Details (2026 Latest Harmonized System)
| HS Code | Product Description | Application Scenario | Binding Agent Present? |
|---|---|---|---|
3214.90.10.00 |
Other paints, varnishes, and similar products; prepared pigments... | Industrial glitters, non-cosmetic decorative flakes | ❌ No (Loose) |
3926.90.90.90 |
Other articles of plastics and articles of other materials of heading 39.01 to 39.14 | Loose plastic glitter particles for craft use | ❌ No (Loose Plastic) |
3304.99.00.00 |
Beauty or make-up preparations and preparations for the care of the skin (other than medicated), except medicaments of heading 30.04 | Finished body glitter (mixed with oil/gel), lip glitter, cheek highlighters | ✅ Yes |
3305.90.90.90 |
Hair preparations | Glitter shampoos or hair sprays containing glitter | ✅ Yes (Hair Use) |
3004.90.99.80 |
Medicaments (if marketed with therapeutic claims) | Medicated glitter (rare) | N/A |
🔍 Key Reminder:
- Finished Body Glitter (mixed with oil/gel for skin) must be classified under 3304.99.00.00.
- Loose Plastic Glitter (for crafts or further manufacturing) may fall under 3926.90 or 3214.90.
- Misclassification as "toys" or "art supplies" instead of cosmetics can lead to significant compliance issues, especially regarding FDA/CPSC regulations in the US.
💰 Part III: 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3304.99.00.00 — Beauty or Make-up Preparations (Finished Body Glitter)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Duty | +25% (from USITC Footnote 9903.88.01, Section 301 Tariffs) |
| IEEPA Additional Duty | +10% (for China/HK products, from Nov 10, 2025) |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3304.99.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The "USITC Additional Duty 25%" is part of the Section 301 tariffs against China;
- The "IEEPA 10%" is the new supplementary tariff on Chinese goods effective Nov 2025;
- Total 35%, which is high for a cosmetic product. Pre-calculation is essential!
🎯 2. 3926.90.90.90 — Other Plastic Articles (Loose Plastic Glitter)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.7% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tariff Rate | 40.7% |
| Tax Calculation | CIF Value × 40.7% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3926.90.90.90 → FOOTNOTE:9903.88.01 |
📌 Note:
- If the glitter is not yet formulated as a cosmetic but sold as raw material (plastic flakes), it may fall here.
- Higher tax burden (40.7%) compared to finished cosmetics (35%).
- Many companies try to classify loose glitter as "plastic articles" to avoid cosmetic regulations, but this is risky if intended for cosmetic use.
🛠️ Part IV: Customs Clearance Practical Advice (Operational Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Composition (plastic/metal%), particle size, carrier type (oil/gel) |
| ✅ Formula List (INCI) | ✔️ | For finished cosmetics (3304), INCI names are required by FDA |
| ✅ Product Photos (Label & Container) | ✔️ | Clear view of ingredients list, brand, and usage instructions |
| ✅ Third-Party Test Report | ✔️ | FDA compliance, heavy metal testing, microbiological safety |
| ✅ Commercial Invoice | ✔️ | Must state "Body Glitter for Cosmetic Use" or "Plastic Glitter Particles" accurately |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, to apply for preferential rates |
| ✅ Packing List | ✔️ | Detailing gross/net weight and package dimensions |
✅ 2. Declaration Techniques (Key Mnemonics)
🔥 "Cosmetic Ready = 3304, Raw Particles = 3926/3214, Name Must Match Function!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Finished Body Glitter Gel | 3304.99.00.00 |
Misdeclare as "craft glitter" → 40.7% + Regulatory Risk |
| Loose Plastic Glitter for Crafts | 3926.90.90.90 |
Misdeclare as "cosmetic" → 35% + FDA Inspection |
| Glitter Lip Gloss | 3304.99.00.00 |
Misdeclare as "hair preparation" → Wrong HS |
| Industrial Metallic Flakes | 3214.90.10.00 |
Misdeclare as "cosmetic" → 35% + Compliance Risk |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| OEM/Private Label | Provide client authorization letters; avoid branded marketing materials that mislead customs |
| Mixed Containers | If container has both cosmetics and non-cosmetics, separate declarations are required |
| Glitter in Gift Sets | Declared by principal item (if >50% value) or separately if clearly distinguishable |
| Small Quantity Samples | Still subject to tariffs if value exceeds de minimis threshold (currently $800 for US, but Section 301 items are excluded) |
🌍 Part V: Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3304.99.00.00 |
35% (China) | FDA Registration + CPSC (if applicable) | High tariff due to 301 + IEEPA |
| 🇨🇳 China | 3304.99.00.00 |
5% | NMPA Registration (Cosmetic Filing) | No additional tariffs |
| 🇪🇺 EU | 3304.99.00.00 |
0% (if compliant) | EU Cosmetics Regulation (EC 1223/2009) | No tariffs if CE/CPNP compliant |
| 🇬🇧 UK | 3304.99.00.00 |
0% | UK Cosmetics Regulation | Post-Brexit rules apply |
| 🇯🇵 Japan | 3304.99.00.00 |
0% | PMDA Notification | No tariffs for cosmetics |
📌 Conclusion:
- USA is the most expensive market due to combined 301 and IEEPA tariffs;
- EU, UK, Japan, and China have significantly lower or zero tariffs for cosmetics;
- Supply chain diversification to Southeast Asia (e.g., Vietnam, Thailand) may help mitigate US tariffs if substantial transformation occurs.
📌 Part VI: Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring finished cosmetic glitter as "craft supplies" (3926.90)
👉 Consequence: Customs may reject the classification, leading to 35% vs 40.7% tax difference + FDA seizure risk.
❌ Error 2: Using vague descriptions like "shimmer powder"
👉 Consequence: Customs cannot determine HS code → Delay in clearance + Additional inspections.
❌ Error 3: Ignoring FDA registration for cosmetic products entering the US
👉 Consequence: Goods held at port, fines, or return shipment.
❌ Error 4: Assuming de minimis ($800) applies to Section 301 items
👉 Consequence: Small shipments still subject to 35%+ tariffs if misdeclared or if threshold rules change.
✅ Correct Approach:
"Body Glitter Cosmetic Preparation, Oil-Based, Contains Polyester Particles & Mica, For Skin Application, FDA Registered Facility, Model XYZ"
🎯 Part VII: Conclusion: Precise Classification Saves Money & Time
🎯 Remember the Mnemonic:
🔹 "Cosmetic Ready = 3304, Raw = 3926, Name Tells All, Tax Follows Truth!"
🔹 "HS Code Determines Destiny, 5% Tax Difference Costs Thousands, Declaration Error Costs Business!"
📌 Pro Tip:
If your body glitter is originated from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption (if eligible under new rules), reducing tariffs to 0%~5%.
Recommend Advance Ruling from US CBP if unsure about classification between cosmetic vs. plastic article.
📣 Take Action Now:
📞 Contact Professional Customs Broker + Provide Product Formula + Apply for HS Code Advance Ruling
🚀 Let your body glitter, Clear Customs Smoothly, Enter Global Markets Efficiently, Maximize Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny 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。