3304.20.00.00 - Eye make-up preparations 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 75% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 3304.20.00.00, specifically encompasses preparations designed for cosmetic application to the eyes. This includes a wide array of products such as eyeshadows, eyeliners, mascaras, and eyebrow pencils. The primary function of these preparations is to enhance or alter the appearance of the eye area through coloring, defining, or emphasizing.
It is important to distinguish this category from its siblings. While 3304.10.00.00 covers lip make-up preparations, and 3304.30.00.00 pertains to manicure or pedicure preparations, this code is exclusively for products intended for use on the eyelids, eyelashes, and eyebrows. This precise focus on the ocular region differentiates it from broader categories of beauty and make-up preparations.
As a leaf node within the HTS structure, 3304.20.00.00 does not have further subdivisions. Therefore, classification within this code relies on confirming that the product's intended use and application are indeed for the eye area, aligning with the overall scope of Chapter 33, which deals with essential oils, perfumery, cosmetic, or toilet preparations.