HS 330499 Other
Quick Answer: Products imported under HS 330499 enter the UK and EU duty-free, while the US applies a 75% ad valorem duty rate on certain items within this category, with others entering duty-free. This residual classification, designated as "Other," covers a broad spectrum of cosmetic and personal care preparations not specifically enumerated in preceding headings within Chapter 33. This includes items like powders, creams, lotions, and other beauty or make-up preparations not elsewhere specified. Importers should exercise caution as the broad nature of this code necessitates careful review of specific product descriptions and relevant national tariff notes to ensure accurate classification and avoid potential penalties. CustomTariffs aggregates this data, highlighting the significant duty differential for US imports.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3304990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3304990000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3304991000 | Free | — | ["kg"] |
| 3304995000 | 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 330499 cover?
This subheading covers "Other" beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. According to the World Customs Organization (WCO) Harmonized System Nomenclature, it acts as a residual category for items within heading 3304 not specifically enumerated in subheadings 3304.10 (lip make-up preparations), 3304.20 (eye make-up preparations), 3304.30 (manicure or pedicure preparations), 3304.91 (powders, whether or not compressed), or 3304.99 (other). The USITC Harmonized Tariff Schedule (HTS) and EU TARIC also define this as a residual for skin care and beauty products not otherwise specified.
What falls outside HS 330499?
The following products are excluded from HS 330499: medicaments (Chapter 30), soaps and organic surface-active agents (Chapter 34), perfumes and toilet waters (heading 3303), dentifrices (heading 3306), preparations for the hair (heading 3305), and deodorants and antiperspirants for personal use (heading 3307). For instance, medicated creams for treating skin conditions, even if cosmetic in appearance, would be classified under Chapter 30, and perfumed soaps would fall under heading 3401. It is crucial to distinguish between cosmetic and therapeutic preparations.
What are common classification mistakes for HS 330499?
A common error is misclassifying medicated skin preparations or products with therapeutic claims under HS 330499, when they should be classified as medicaments under Chapter 30. This often arises from a misunderstanding of General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. For example, a skin cream with a significant active pharmaceutical ingredient for treating eczema would not be classified here, even if it also has cosmetic benefits.
How should importers classify products under HS 330499?
The correct procedure for classifying products under HS 330499 involves a thorough review of the product's composition, intended use, and any therapeutic claims. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS, EU TARIC, or UK Trade Tariff, and compare the product's characteristics against the descriptions of all subheadings within heading 3304. If the product is a beauty or skin care preparation not specifically listed in other subheadings, and it does not meet the criteria for medicaments, it will likely fall under this residual category.
How is the duty calculated for products under HS 330499?
A 500 ml bottle of a non-medicated, non-powder facial serum declared at a customs value of $25.00 USD would attract a US duty of $2.50. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value. The calculation is: 10% of $25.00 = $2.50. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 3304.99.10.
Which trade agreements reduce duties for HS 330499?
Several free trade agreements may reduce the applicable duty rate for HS 330499, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying originating goods from Canada and Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially "Free" for qualifying goods originating from the UK into the EU, or vice versa. To claim these preferences, a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences is typically required, depending on the specific jurisdiction and product origin.
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FAQ
What are the typical import duty rates for HS code 3304.99, covering 'Other' beauty or make-up preparations?
The import duty rates for HS code 3304.99 vary significantly by country. For example, the United States applies a 0.00% Most Favored Nation (MFN) duty rate. The European Union, under TARIC, often has a 0.00% duty rate for many products classified under this heading, though specific national duties or anti-dumping measures may apply. The UK Trade Tariff also lists a 0.00% duty rate for most goods in this category. However, it is crucial to verify the specific rate for the importing country and the exact product, as some countries may impose higher duties, such as the 75% rate mentioned in some contexts, which could apply under specific trade restrictions or for certain origins.
How is the duty calculated for a product classified under HS 3304.99, if a duty were applicable?
Duty calculation depends on whether the duty is ad valorem (based on value) or specific (based on quantity), or a combination. For instance, if a product under HS 3304.99 had a hypothetical specific duty of $0.50 per kilogram and an ad valorem duty of 5%, and an importer brought in 100 kg valued at $1,000, the calculation would be: Specific Duty: 100 kg * $0.50/kg = $50. Ad Valorem Duty: $1,000 * 5% = $50. Total Duty: $50 + $50 = $100. However, for HS 3304.99, ad valorem duties are more common when duties are applied, and often the rate is 0.00%.
What are the key classification criteria to ensure a product is correctly classified under HS 3304.99 ('Other' beauty or make-up preparations)?
HS code 3304.99 is a residual category for products within heading 3304 that are not specifically listed elsewhere in the heading. Heading 3304 covers 'Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.' Therefore, to classify under 3304.99, a product must be a preparation for beauty, make-up, or skin care (excluding medicaments), and it must not be specifically enumerated under subheadings like powders, lipstick, eye make-up, or manicure/pedicure preparations. Examples include certain lotions, creams, or serums not elsewhere specified within 3304.
Which common trade agreements might offer preferential duty rates for goods classified under HS 3304.99?
Preferential duty rates under trade agreements depend entirely on the origin of the goods and the specific agreement between the importing and exporting countries. For example, goods originating from countries that are part of the USMCA (United States-Mexico-Canada Agreement) might receive preferential treatment when imported into the US, Canada, or Mexico, though for HS 3304.99, the standard MFN rate is often already free. Similarly, products originating from ASEAN countries might benefit from preferential rates under the ASEAN Trade in Goods Agreement (ATIGA) when imported into other ASEAN member states. Importers must consult the specific trade agreement and ensure they have the necessary proof of origin documentation to claim these benefits.
What documentation is typically required for importing products classified under HS 3304.99?
Standard documentation for importing goods under HS 3304.99 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country's regulations and the specific product, additional documentation may be required. This could include a certificate of origin (especially if claiming preferential treatment), safety data sheets (SDS), and potentially a declaration of conformity or certificates demonstrating compliance with local cosmetic regulations. For instance, the US FDA has regulations concerning cosmetics, and importers should ensure their products comply with labeling and ingredient requirements.