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HS Code 3305.20 : Preparations for permanent waving or straightening

The 6-digit Harmonized System (HS) code for preparations for permanent waving or straightening is 3305.20. Under the 2026 Cambodia (GDCE), the representative MFN general duty rate is 15% [General Department of Customs and Excise (GDCE)].

Chapter

Ch 33

Heading

3305

Subheading

3305.20

KH MFN Duty

15%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 33

Preparations for use on the hair

Heading 3305

3305

Preparations for use on the hair

Subheading .20

.20

Preparations for permanent waving or straightening

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Cambodia (Cambodia GDCE Customs Tariff 2026)

3305.20

Representative General Duty

15%

Verified July 2026 · General Department of Customs and Excise (GDCE)

MODULE 5: CAMBODIA IMPORT DUTY & 10% VAT BREAKDOWN

Base Customs Duty

15%

MFN Rate [General Department of Customs and Excise (GDCE)]

Import VAT / Tax Rate

10% VAT

Local Tax Rate

De Minimis Threshold

KHR threshold

Customs Exemption Limit

Notice: Cambodia customs entry, tariff classification, MFN duty rates, and 10% VAT are governed by General Department of Customs and Excise (GDCE). Always verify declarable lines with General Department of Customs and Excise (GDCE) prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3305.20

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 3305.20.

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)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

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 Preparations for permanent waving or straightening

MODULE 11: GDCE Customs Advance Ruling System

Legally binding advance tariff rulings issued by General Department of Customs and Excise for HS 3305.20.

Query official Customs portal:

Search Official Customs Portal for 3305.20 →

Cambodia Declarable Tariff Schedule (3305.20)

National line-level (8/10-digit) detail for Cambodia (GDCE): coverage in progress.

Universal 6-digit WCO backbone applied rate: 15%. Confirm the full national commodity code at the official source (General Department of Customs and Excise (GDCE)).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
3305.10	Subheading under Heading 3305	Compare Subheading 3305.10 →
3305.30	Subheading under Heading 3305	Compare Subheading 3305.30 →
3305.90	Subheading under Heading 3305	Compare Subheading 3305.90 →

Official Primary Sources & Authority References

USITC HTS Chapter 33 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Preparations for permanent waving or straightening.

CBP CROSS Ruling Database (3305.20) ↗

Binding customs classification precedents for Heading 3305.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Preparations for permanent waving or straightening?

Under WCO Harmonized System 2022 and United States (USITC HTS), Preparations for permanent waving or straightening is classified under HS 3305.20 (Heading 3305, Chapter 33). The representative KH MFN general duty rate is 15%.

How is HS 3305.20 distinguished within Heading 3305 (Preparations for use on the hair)?

Heading 3305 covers Preparations for use on the hair. Subheading 3305.20 specifically isolates Preparations for permanent waving or straightening. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3305.

What are the primary candidate subheadings related to HS 3305.20?

Related subheadings under Heading 3305 include 3305.10, 3305.30, 3305.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Preparations for permanent waving or straightening?

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 3305.20 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 Preparations for permanent waving or straightening?

Commercial shipments of Preparations for permanent waving or straightening 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 3305.20?

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.

What import VAT or sales tax applies to HS 3305.20 in Cambodia?

Commercial imports of Preparations for permanent waving or straightening under HS 3305.20 into Cambodia are subject to 10% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Cambodia?

The customs de minimis threshold for import shipments into Cambodia is KHR threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Cambodia?

Customs declarations, import duty assessments, and GDCE Customs Advance Ruling System for HS 3305.20 are administered by General Department of Customs and Excise (GDCE).

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