HS Code 3304.30 : Manicure or pedicure preparations
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for manicure or pedicure preparations is 3304.30. Under the 2026 Brazil (RFB / NCM), the representative MFN general duty rate is 16.2% [Receita Federal do Brasil (RFB / NCM)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 33
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
Heading 3304
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
Subheading .30
.30
Manicure or pedicure preparations
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Brazil (Receita Federal do Brasil / NCM Tariff 2026)
3304.30.00.00
MODULE 5: BRAZIL IMPORT DUTY & COMPOUND TAX BREAKDOWN
MERCOSUR COMMON EXTERNAL TARIFF (CET) PREFERENTIAL ELIGIBILITY
Qualifying originating goods from Mercosur member states (Argentina, Uruguay, Paraguay) satisfying rules of origin enter Brazil under 0% preferential tariffs with a valid Certificate of Origin.
Notice: Brazilian customs clearance, NCM classification, import duties (II), federal taxes (IPI, PIS/COFINS), and state ICMS are governed by Receita Federal do Brasil (RFB) and Portal Único Siscomex. Always verify declarable 8-digit NCM codes with RFB or a licensed Brazilian despachante alfandegário prior to import.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3304.30
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 3304.30.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (COS): MoCRA Cosmetic Product Listing & Facility Registration
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Manicure or pedicure preparations
MODULE 11: RFB Solução de Consulta (NCM Classification)
Legally binding tariff classification rulings issued by Receita Federal do Brasil (RFB) for HS 3304.30.
Query official RFB Solução de Consulta database:
Search Official RFB Portal for 3304.30 →RFB NCM 8-Digit Commodity Lines (3304.30)
National line-level (8/10-digit) detail for Brazil (RFB / NCM): coverage in progress.
Universal 6-digit WCO backbone applied rate: 16.2%. Confirm the full national commodity code at the official source (Receita Federal do Brasil (RFB / NCM)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3304.10 | Subheading under Heading 3304 | Compare Subheading 3304.10 → |
| 3304.20 | Subheading under Heading 3304 | Compare Subheading 3304.20 → |
| 3304.91 | Subheading under Heading 3304 | Compare Subheading 3304.91 → |
| 3304.99 | Subheading under Heading 3304 | Compare Subheading 3304.99 → |
Official Primary Sources & Authority References
Receita Federal do Brasil (RFB / Siscomex) ↗
Official Brazilian 8-digit NCM tariff items and RFB MFN import duty (II) rates.
RFB Solução de Consulta (COSIT / NCM Classification) ↗
Receita Federal official binding tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Brazil (RFB / NCM) general duty for Manicure or pedicure preparations?
Under WCO Harmonized System 2022 and Brazil (RFB / NCM), Manicure or pedicure preparations is classified under HS 3304.30 (Heading 3304, Chapter 33). The representative BR MFN general duty rate is 16.2%.
How is HS 3304.30 distinguished within Heading 3304 (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)?
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. Subheading 3304.30 specifically isolates Manicure or pedicure preparations. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3304.
What are the primary candidate subheadings related to HS 3304.30?
Related subheadings under Heading 3304 include 3304.10, 3304.20, 3304.91, 3304.99. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Manicure or pedicure preparations?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 3304.30 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Manicure or pedicure preparations?
Commercial shipments of Manicure or pedicure preparations with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 3304.30?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
Does Brazil assess a single import VAT on HS 3304.30?
No. Brazil does not assess a single VAT; imports incur a compound tax stack: II (Import Duty, shown as headline MFN rate) + IPI (federal excise) + PIS/COFINS-Importação + ICMS (state tax ~17%–18%).
What is Brazil's de minimis threshold for express parcel imports?
Under the Remessa Conforme program, compliant e-commerce shipments valued up to US$50 enter free of II (Import Duty), though ICMS state tax still applies.
Which agency regulates customs entry and tariff classification in Brazil?
Customs declarations, NCM 8-digit tariff items, and binding Solução de Consulta rulings are administered by Receita Federal do Brasil (RFB) and Portal Único Siscomex under the Mercosur Common External Tariff (CET).
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