Analysis
HTS 3304.30.00 covers manicure or pedicure preparations under heading 3304 (beauty or make-up preparations and preparations for the care of the skin (other than…).
Goods from countries without normal trade relations pay the column 2 rate of 75% instead of nothing, so origin decides between free entry and a 75% duty.
There is no general-rate duty on this line, which puts it with roughly 63% of the 41 tariff lines in chapter 33 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Census statistics map these goods to NAICS 325620 (Toilet Preparation Manufacturing), an industry of 1,096 US establishments employing 48,968 people, the industry a domestic producer of these goods reports under.
All 5 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3304.10.00 | Lip make-up preparations | Free |
| 3304.20.00 | Eye make-up preparations | Free |
| 3304.91.00 | Powders, whether or not compressed | Free |
| 3304.99.10 | Petroleum jelly put up for retail sale | Free |
| 3304.99.50 | Other: other | Free |