HS 330420 Eye make-up preparations
Quick Answer: Eye make-up preparations imported under HS 330420 enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff, though a 75% rate is also listed. This classification encompasses a wide array of cosmetic products specifically designed for application to the eyes, including mascara, eyeshadow, eyeliner, and eyebrow pencils. Importers should be aware of the significant duty rate disparity for the United States, necessitating careful verification of the applicable rate based on specific product details and origin. CustomTariffs aggregates this information, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3304200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3304200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3304200000 | 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 330420 cover?
This subheading covers eye make-up preparations, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes products specifically formulated for application to the eyes to enhance or alter their appearance. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, typically include items like mascara, eyeliner, eyeshadow, and eyebrow pencils, provided they are presented for retail sale as cosmetics. These preparations are characterized by their colorants and other cosmetic ingredients designed for temporary application to the eye area.
What falls outside HS 330420?
The following products are excluded from HS 330420: preparations for general skincare or medicinal use applied to the eye area, such as eye creams or eye drops, which are classified under other headings. Also excluded are artificial eyelashes or other decorative articles for the eyes not intended for make-up application. For instance, contact lenses, even if colored, are typically classified under Chapter 90 as optical appliances, and nail polish, despite being a cosmetic, falls under HS 330499.
What are common classification mistakes for HS 330420?
A common error is misclassifying products that have dual purposes or are not exclusively for eye make-up. For example, a multi-purpose cosmetic stick that can be used on eyes, lips, and cheeks might be incorrectly classified solely under 330420 if its primary intended use or marketing is not solely for the eyes. Adherence to General Interpretative Rule 3(b) for mixtures or composite goods is crucial, often requiring classification based on the essential character of the product, which for eye make-up is its specific function and formulation for the eye area.
How should importers classify products under HS 330420?
The correct procedure for classifying products under HS 330420 involves a detailed examination of the product's composition, intended use, and presentation. Importers and customs brokers should consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, and refer to explanatory notes from the WCO. Key considerations include whether the product is specifically designed for application to the eyelids or eyelashes and its cosmetic function. Verification of the product's ingredients and marketing claims is essential to ensure accurate classification.
How is the duty calculated for products under HS 330420?
A 100-piece set of "LuxeGlow" brand eyeshadow palettes, each weighing 15 grams (total 1.5 kg) and declared at a customs value of $250 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($250 USD × 10% = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 330420.
Which trade agreements reduce duties for HS 330420?
Several free trade agreements may reduce the applicable duty rate for HS 330420, 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 European Union's Generalized Scheme of Preferences (GSP) can also offer reduced or Free duty rates for eligible products from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 330420 (Eye make-up preparations)?
Import duty rates for HS code 330420 vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 0.00%. In the European Union, under the TARIC system, the rate can also be 0.00% for many origins, but may be higher depending on trade agreements and specific product composition. The UK Trade Tariff shows a general rate of 4.0% but offers preferential rates under various trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the applicable duty rate.
How is the import duty for eye make-up preparations (HS 330420) calculated, and can you provide an example?
The duty calculation for HS 330420 typically depends on whether the duty is ad valorem (based on value) or specific (based on quantity), or a combination. For instance, if a country applies a 5% ad valorem duty rate and you import eye make-up preparations valued at $10,000, the duty would be $10,000 * 5% = $500. If a specific duty of $0.50 per unit applies, and you import 1,000 units, the duty would be 1,000 units * $0.50/unit = $500. Always verify the exact duty basis (ad valorem, specific, or compound) and rate in the importing country's tariff schedule.
What are the key classification criteria for products to be classified under HS 330420 (Eye make-up preparations)?
To be classified under HS 330420, products must be preparations specifically designed for application to the eyes to enhance their appearance. This includes items like mascara, eyeliner, eyeshadow, and eye pencils. The key criteria are the intended use (cosmetic application to the eye area) and formulation (typically containing pigments, emollients, preservatives, etc.). Products primarily for therapeutic or medicinal purposes, or those not specifically for eye make-up (e.g., general facial creams), would be classified elsewhere.
What documentation is typically required for importing eye make-up preparations under HS 330420?
Common documentation for importing eye make-up preparations (HS 330420) includes a commercial invoice detailing the value and description of the goods, a packing list, a bill of lading or air waybill, and a certificate of origin if preferential duty rates are claimed. Depending on the importing country's regulations, you may also need safety data sheets (SDS), ingredient lists, and potentially proof of compliance with cosmetic regulations (e.g., FDA registration in the U.S., CPNP notification in the EU). Always check with the customs authority of the destination country for specific requirements.
How do trade agreements, such as Free Trade Agreements (FTAs), affect the duty rates for HS code 330420?
Trade agreements, like Free Trade Agreements (FTAs), can significantly reduce or eliminate import duties for products classified under HS 330420. For example, if an eye make-up preparation originates from a country that has an FTA with the importing country (e.g., USMCA for the U.S., or an EU bilateral agreement), and the product meets the rules of origin stipulated in that agreement, it may qualify for a preferential duty rate, often 0.00%. Importers must obtain a valid certificate of origin from the exporter to claim these benefits and must ensure the goods meet all origin criteria.