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HS Code 3304.10 : Lip make-up preparations

The 6-digit Harmonized System (HS) code for lip make-up preparations is 3304.10. Under the 2026 New Zealand (NZ Customs), the representative MFN general duty rate is 5% [New Zealand Customs Service].

Chapter

Ch 33

Heading

3304

Subheading

3304.10

NZ MFN Duty

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

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 .10

.10

Lip make-up preparations

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

New Zealand (NZ Customs Service)

3304.10

Representative Normal Duty Rate

Verified July 2026 · NZ Customs Source

MODULE 5: NEW ZEALAND IMPORT DUTY & GST BREAKDOWN

NZ Customs Base Normal Duty

Working Tariff [NZ Customs]

Goods & Services Tax (GST)

15.00 %

Customs Value + Duty + Freight [GST 15%]

De Minimis Threshold

NZD $1,000 (~$600)

Customs De Minimis Limit

Notice: New Zealand customs clearance, tariff classification, normal tariff rates, and 15% GST are governed by the New Zealand Customs Service. Always verify declarable lines with NZ Customs prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3304.10

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 3304.10.

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 Lip make-up preparations

MODULE 11: New Zealand Customs Tariff Ruling

Legally binding tariff rulings issued by New Zealand Customs Service for HS 3304.10.

Query official NZ Customs portal:

Search NZ Customs Portal for 3304.10 →

New Zealand Customs Service Lines (3304.10)

National line-level (8/10-digit) detail for New Zealand (NZ Customs): coverage in progress.

Universal 6-digit WCO backbone applied rate: 5%. Confirm the full national commodity code at the official source (New Zealand Customs Service).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
3304.20	Subheading under Heading 3304	Compare Subheading 3304.20 →
3304.30	Subheading under Heading 3304	Compare Subheading 3304.30 →
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

New Zealand Customs Service Portal ↗

Official NZ Customs Working Tariff, 15% GST, and CPTPP/RCEP rules.

NZ Customs Tariff Ruling System ↗

New Zealand Customs Service binding tariff classification rulings database.

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

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Lip make-up preparations?

Under WCO Harmonized System 2022 and United States (USITC HTS), Lip make-up preparations is classified under HS 3304.10 (Heading 3304, Chapter 33). The representative NZ MFN general duty rate is 5%.

How is HS 3304.10 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 3304.10 specifically isolates Lip make-up 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 3304.10?

Related subheadings under Heading 3304 include 3304.20, 3304.30, 3304.91, 3304.99. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Lip make-up 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 3304.10 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 Lip make-up preparations?

Commercial shipments of Lip make-up 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 3304.10?

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 3304.10 in New Zealand?

Commercial imports of Lip make-up preparations under HS 3304.10 into New Zealand are subject to 15% GST, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in New Zealand?

The customs de minimis threshold for import shipments into New Zealand is NZD $1,000 (~$600). Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in New Zealand?

Customs declarations, import duty assessments, and NZ Customs Tariff Ruling System for HS 3304.10 are administered by New Zealand Customs Service.

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