3304

Analysis

Heading 3304 of the Harmonized Tariff Schedule 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. It divides into 5 six-digit subheadings and 6 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.

Every one of its 6 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 3304.99 (unnamed, 2 lines), 3304.10 (unnamed, 1 line), 3304.20 (unnamed, 1 line) and 3304.30 (unnamed, 1 line).

Its median rate of duty-free sits at the 32nd percentile of the headings in chapter 33.

By Census's concordance, most of its statistical lines are made by Toilet Preparation Manufacturing (325620). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.