HS 330410 Lip make-up preparations
Quick Answer: Lip make-up preparations imported under HS 330410 enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This classification specifically covers products designed for application to the lips to impart color or other cosmetic effects, such as lipstick, lip gloss, and lip liners. Importers should be aware that while the UK, EU, and US offer duty-free entry for these items under their standard tariff schedules, the US also has a specific provision for a 75% duty rate, which may apply under certain circumstances or for specific origins not covered by the Free MFN rate. According to CustomTariffs data, understanding these nuances is crucial for accurate declaration and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3304100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3304100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3304100000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 330410 cover?
This subheading covers lip make-up preparations, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. This includes products specifically formulated for application to the lips to impart color, texture, or protection. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm coverage for items such as lipstick, lip gloss, lip liner, and lip balm intended for cosmetic coloring, with a typical ad valorem duty rate of 5% in the US for Most Favored Nation (MFN) countries.
What falls outside HS 330410?
The following products are excluded from HS 330410: preparations for the care of the lips that do not primarily impart color, such as medicated lip balms for treating specific conditions, which may fall under Chapter 30. Also excluded are general skin creams or moisturizers not specifically designed for lip application, and products for permanent lip coloring like tattoos. For instance, a purely therapeutic lip salve with an SPF of 15 would likely be classified under HS 3004, not 330410.
What are common classification mistakes for HS 330410?
A common error is misclassifying lip products that have dual functions. For example, a lip balm with a very subtle tint might be incorrectly classified as a lip make-up preparation when its primary function is lip care and protection. According to General Interpretative Rule 3(b) of the Harmonized System, classification should be based on the essential character of the product. If the protective or therapeutic properties are deemed more significant than the coloring aspect, it may fall under a different heading, such as HS 330499 for other cosmetic preparations.
How should importers classify products under HS 330410?
The correct procedure for classifying products under HS 330410 involves a thorough examination of the product's formulation, intended use, and marketing claims. Importers and customs brokers should consult the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. Verify if the product is marketed and functions primarily as a lip cosmetic for coloring or enhancing appearance; if so, HS 330410 is appropriate, and the duty rate for the US is 5% MFN.
How is the duty calculated for products under HS 330410?
A batch of 1,000 units of "Ruby Red" lipstick, each weighing 3.5 grams and declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the MFN rate of 5% ad valorem published in the USITC Harmonized Tariff Schedule (HTS 3304.10.0000), applied to the declared customs value: 5% × $2,500 = $125.00. The weight or quantity of individual units is not directly used for ad valorem duties but is relevant for specific quantitative duties if applicable.
Which trade agreements reduce duties for HS 330410?
Several free trade agreements may reduce the applicable duty rate for HS 330410, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying products originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, a valid origin declaration or certificate, such as a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, is typically required.
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FAQ
What are the typical import duty rates for HS code 330410 (Lip make-up preparations)?
Import duty rates for HS code 330410 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00% ad valorem. In the European Union, under the TARIC system, the rate can be 0.00% ad valorem for most origins, but specific preferential agreements may apply. The UK Trade Tariff also lists a 0.00% duty rate for goods from many countries. However, it's crucial to check the specific tariff schedule of the importing country and the origin of the goods, as rates can differ, and some countries may impose higher duties or specific taxes.
How is the import duty for lip make-up preparations (HS 330410) calculated, and can you provide an example?
The duty for HS code 330410 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of lipstick valued at $10,000 USD enters the United States, and the MFN duty rate is 0.00%, the import duty would be $10,000 USD * 0.00% = $0.00 USD. If, hypothetically, a country had a 5% ad valorem duty rate for this code, the duty would be $10,000 USD * 5% = $500.00 USD. Always verify the specific duty rate and the basis of valuation (e.g., CIF value) with the importing country's customs authority.
What are the key classification criteria for products to be classified under HS 330410 (Lip make-up preparations)?
To be classified under HS code 330410, products must be preparations for the lips intended for cosmetic or make-up purposes. This includes lipsticks, lip glosses, lip liners, and lip balms that are primarily for coloring, enhancing, or protecting the lips and are presented for retail sale as make-up. Preparations that are primarily medicinal or therapeutic, even if applied to the lips, would likely be classified elsewhere (e.g., Chapter 30 for medicinal preparations).
What documentation is typically required for importing lip make-up preparations under HS 330410?
Standard import documentation for HS 330410 typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific product composition, additional documentation may be required. This could include a Certificate of Origin (especially if preferential duty rates are claimed), safety data sheets (SDS), ingredient lists, and potentially product samples for customs inspection. It is essential for importers and customs brokers to consult the specific import regulations of the destination country.
Do common trade agreements, such as USMCA or EU Free Trade Agreements, offer preferential duty rates for lip make-up preparations (HS 330410)?
Yes, common trade agreements often provide preferential duty rates for goods classified under HS 330410. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may benefit from duty-free entry into the United States, provided they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with third countries that can reduce or eliminate duties on lip make-up preparations. Importers must ensure that the products meet the specific rules of origin stipulated in the relevant trade agreement and obtain the necessary proof of origin documentation.