makeup remover cotton
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5601210090 | 38.6% | CN | US | 官方文档 |
| 5601210010 | 38.6% | CN | US | 官方文档 |
| 4818200040 | 35.0% | CN | US | 官方文档 |
| 4818900080 | 17.5% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🌸 Makeup Remover Cotton (Cotton Pads for Facial Care)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Know "Makeup Remover Cotton"?
Makeup remover cotton (commonly known as cotton pads) is a daily consumer essential for personal care, used primarily for removing makeup, applying toner, or cleansing the face. In international trade, its classification depends heavily on its raw material composition and manufacturing process.
It is generally categorized into two main types based on material: 1. Cotton-Based: Made from natural cotton fibers (100% cotton or cotton blends). 2. Paper/Fiber-Based: Made from wood pulp, viscose, or other cellulose fibers, often processed into non-woven sheets.
⚠️ Key Distinction Point:
- If the product is 100% cotton fiber formed into pads → Classify under Chapter 56 (Wadding)
- If the product is paper-based, viscose, or mixed non-cotton fibers → Classify under Chapter 48 (Paper) or Chapter 39 (Plastics/Other Materials)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Characteristic |
|---|---|---|---|
5601.21.00.90 |
Wadding of cotton; articles of wadding, other than impregnated, coated, covered or laminated with plastics, rubber or similar substances | Pure cotton pads, natural fiber focus | ✅ 100% Cotton / Natural Fiber |
5601.21.00.10 |
Wadding of cotton; articles of wadding, sheet-like or in the form of blocks | Cotton pads in sheet/block form | ✅ Cotton Fiber / Sheet Form |
4818.20.00.40 |
Toilet paper and similar paper, cellulose wadding or webs of cellulosic fibers, of a kind used for household or hygienic purposes | Paper-based or mixed-fiber pads for facial cleaning | ✅ Paper/Cellulose Hybrid |
4818.90.00.80 |
Other paper, cellulose wadding or webs of cellulosic fibers | Cellulose fiber pads for personal care | ✅ Cellulose Fiber / Non-Cotton |
3926.90.99.89 |
Other articles of plastics and articles of other materials of heading 3901 to 3914 | Pads with plastic coatings or synthetic fiber blends not falling under textile chapters | ✅ Plastic/Synthetic Blend |
🔍 Key Reminder:
- If the product is pure cotton, it must be classified under 5601.21.00.xx. Misclassifying cotton pads as paper can lead to severe penalties due to material misdeclaration. - If the product is paper-based or viscose, it falls under Chapter 48. Note that the duty structure differs significantly from cotton products.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 5601.21.00.90 & 5601.21.00.10 —— Cotton-Based Makeup Remover Cotton
| Item | Content |
|---|---|
| Base Duty Rate | 3.6% (ad valorem) |
| Section 301 Surcharge | +25.0% (From USITC Footnote) |
| Section 122 Surcharge | +10.0% (Specific provision for certain Chinese goods) |
| Total Effective Rate | 38.6% |
| Tax Calculation | CIF Value × 38.6% |
| De Minimis Exemption Available? | ❌ No (Deny De Minimis for Section 301/122 goods) |
| Legal Basis Path | Section 301 → Section 122 → USITC:5601.21.00.90 |
📌 Explanation:
- "Base Duty 3.6%": The standard Most-Favored-Nation (MFN) rate for cotton wadding articles. - "Section 301 Surcharge 25%": The additional tariff imposed on a wide range of Chinese goods under the Trade Promotion Authority. - "Section 122 Surcharge 10%": An additional tariff under Section 122 of the Trade Expansion Act, targeting specific imports affecting national security. - Total 38.6%: This is a high tariff burden. Importers must factor this into their landed cost calculations.
🎯 2. 4818.20.00.40 —— Paper/Cellulose-Based Makeup Remover Cotton
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | Section 301 → Section 122 → USITC:4818.20.00.40 |
📌 Note:
- Although the base duty is 0%, the 35% total rate is still very high due to the surcharges. - This classification applies if the product is marketed as "toilet paper," "facial tissue," or "hygienic paper products."
🎯 3. 4818.90.00.80 —— Other Cellulose Fiber Pads
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | Section 301 → Section 122 → USITC:4818.90.00.80 |
📌 Note:
- This is the most cost-effective classification if the product can be legally defined as "other cellulose fiber products" rather than toilet paper or cotton wadding. - Ensure the product description emphasizes "cellulose fiber web" rather than "paper" to avoid the higher 35% rate.
🎯 4. 3926.90.99.89 —— Plastic/Synthetic Blend Pads
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | Section 301 → Section 122 → USITC:3926.90.99.89 |
📌 Note:
- Applies if the pads contain significant plastic components or are coated with plastics/rubbers, falling outside the textile or paper chapters. - Lower total rate (22.8%) compared to cotton (38.6%), but requires strict material documentation to prove non-textile classification.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (All Documents Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail material composition (e.g., "100% Cotton," "80% Viscose/20% Polyester"), dimensions, weight. |
| ✅ Material Composition Declaration | ✔️ | Crucial for distinguishing between HS 5601 (Cotton) and HS 4818 (Paper/Cellulose). |
| ✅ Product Photos (Clear Label) | ✔️ | Show packaging, ingredient list, and any "Cotton" or "Paper" labeling. |
| ✅ Third-Party Test Report | ✔️ | ISO or ASTM test reports confirming fiber content. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Makeup Remover Cotton Pads" and material type. Avoid vague terms like "Beauty Tools." |
| ✅ Packing List | ✔️ | Detail net/gross weight, number of pads per pack. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material First, Don't Mix, Name Accurate, Save Costs!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| 100% Cotton Pads | 5601.21.00.10 / 5601.21.00.90 |
Misdeclare as "Paper Pads" → Risk of penalty & retroactive duty |
| Viscose/Paper Pads | 4818.20.00.40 or 4818.90.00.80 |
Misdeclare as "Cotton" → Higher duty (38.6% vs 17.5%) |
| Mixed Fiber/Plastic Coated | 3926.90.99.89 |
Misdeclare as "Textile" → Incorrect classification |
| Blister Pack with Applicator | Declare as One Unit | Split declaration → Higher complexity & potential errors |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM/Private Label | Provide brand authorization letter. Ensure material claims match the actual product. |
| Blister Packaging | If the pads are sealed in plastic blister packs, ensure the primary function (cleaning) and material are clear. The plastic packaging is incidental; classify based on the cotton/paper inside. |
| "Biodegradable" Claims | If claiming biodegradability, ensure it aligns with cellulose/cotton. If mixed with plastics, do not claim 100% biodegradable to avoid FDA/FTC violations. |
| Import from Non-China Origin | If sourced from Vietnam or Indonesia, check for IEEPA Exemptions. Products not originating in China may be exempt from Section 301 and 122 surcharges, reducing rates to 0-5%. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 5601.21.00.10 / 4818.20.00.40 |
17.5% - 38.6% | FDA (if cosmetic contact) | High surcharges apply |
| 🇨🇳 China | 5601.21.00.00 |
3.6% (Base) | N/A | No Section 301 |
| 🇪🇺 EU | 5601.21.00 / 4818.90 |
0% - 5% | CE (if applicable) | No Section 301 |
| 🇦🇺 Australia | 5601.21.00 |
5% | N/A | Standard MFN |
📌 Conclusion:
- USA is the most costly market for Chinese-made makeup remover cotton due to Section 301 and 122 tariffs. - Strategy: Consider sourcing from non-China countries (Vietnam, India, etc.) to avoid surcharges. - Material Choice: Cellulose pads (4818.90.00.80) offer a lower duty rate (17.5%) compared to pure cotton (38.6%).
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "100% Cotton Pads" as "Paper Products" (4818.20.00.40)
👉 Consequence: Customs may reject the declaration, impose penalties, or demand reclassification + back taxes (38.6%).
❌ Error 2: Using vague terms like "Beauty Pads" without material specification
👉 Consequence: Customs will use their discretion, often defaulting to the highest duty rate.
❌ Error 3: Ignoring Section 122 Tariff
👉 Consequence: Underpayment of 10% surplus duty. Section 122 applies to specific goods affecting national security, including some textile/paper products.
✅ Correct Approach:
"100% Cotton Makeup Remover Pads, White, Unscented, 100 pcs/pack, HS 5601.21.00.10"
OR
"Cellulose Fiber Facial Cleaning Pads, Biodegradable, 100 pcs/pack, HS 4818.90.00.80"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Cotton is 38.6%, Cellulose is 17.5%, Paper is 35%. Material defines the rate!"
🔹 "Don't ignore Section 122. It's an extra 10%. Check your origin!"
📌 Pro Tip:
If your makeup remover cotton is sourced from Vietnam, India, or Indonesia, you may be eligible for IEEPA Exemptions, reducing the total tax to 0% - 5%.
Action:
📞 Consult a licensed customs broker.
📄 Request a Product Composition Certificate from your supplier.
🚀 Optimize your supply chain to avoid high US tariffs.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point 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。