Chapter 96 covers miscellaneous articles under the Harmonized Commodity Description and Coding System, including articles of carving or molding materials, brooms, brushes, sieves, lighters, smoking accessories, combs, hair accessories, toilet articles, etc. These goods usually have multiple uses or are made of multiple materials, making them difficult to classify under other more specific chapters. Goods in this chapter are mostly daily consumer goods with diverse processing techniques, but none belong to articles under specialized chapters such as textiles, metals, or plastics. Heading 9616 covers: shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person; powder puffs and pads for the application of cosmetics or toilet preparations; and toilet articles not elsewhere specified. This heading primarily targets tools for personal beauty, makeup, and grooming, which may be made of plastic, rubber, sponge, animal hair, etc. Note: toothbrushes (9603), combs (9615), etc. are not classified under this heading. Code 961620 is a 6-digit subheading. The first 2 digits "96" represent Chapter 96 (Miscellaneous Articles); digits 3-4 "16" represent heading 9616 (powder puffs and pads for the application of cosmetics or toilet preparations, etc.); digits 5-6 "20" represent subheading 961620, specifically "powder puffs and pads for the application of cosmetics or toilet preparations." This subheading is further distinguished from 961610 (shaving brushes, hair brushes and other toilet brushes for use on the person) and 961690 (other toilet articles). Therefore, 961620 specifically refers to powder puffs and pads used for applying powdered, cream, or liquid cosmetics, typically made of sponge, flock, or cotton materials. This product is classified under 961620 because it is specifically used for applying foundation, loose powder, etc. during makeup, consistent with the description of "powder puffs and pads for the application of cosmetics or toilet preparations." It differs from the toilet brushes of 961610 (such as blush brushes, eyeshadow brushes) and from other toilet articles of 961690 (such as makeup sponge blocks, eyelash curlers). Additionally, if a powder puff is used as a toy or promotional gift, it may be classified according to its use, but if its primary function is for makeup, it should still be classified under this code.

Product Name: The Chinese and foreign language names of the declared commodity, which should be specific and clear, such as "cosmetic powder puff" or "powder pad." Material: Describe the main material of the powder puff, such as sponge, flock, cotton, silicone, etc., and whether it contains other components. Use: Clearly state that it is used for makeup, such as applying foundation, loose powder, blush, etc., rather than cleaning or other purposes. Brand: Declare the brand name (fill in "no brand" if none), which helps with customs intellectual property protection. Specifications and Model: Including dimensions, shape, packaging method, etc., such as "round, diameter 5cm, individually packaged." Retail Packaging: State whether it is imported in retail packaging, which affects tax rates and regulatory conditions. Processing Method: Such as molding, cutting, sewing, etc., which helps confirm classification. Product Name: Cosmetic powder puff; Material: Polyurethane sponge; Use: For applying liquid foundation; Brand: ABC; Specifications and Model: Round, diameter 5cm, thickness 1cm, individually packaged in plastic bag; Retail Packaging: Yes; Processing Method: Molded. Mistakenly classifying powder puffs under 961610 (makeup brushes), ignoring material differences. Failing to distinguish powder puffs from cleaning sponges, leading to classification errors. Ignoring the retail packaging element, affecting dutiable value and regulatory conditions.

The core basis for classification is the Chapter 96 notes of the Harmonized Commodity Description and Coding System and the text of heading 9616. Powder puffs and pads must be exclusively for cosmetic use, and the material is typically sponge, flock, or cotton. If a product has multiple uses (e.g., both cosmetic and cleaning), classification must be determined based on the primary use. Additionally, reference should be made to the Explanatory Notes to the Import and Export Tariff of the People's Republic of China for detailed interpretation of 9616, ensuring no confusion with other headings (such as 9615 combs, 9619 sanitary napkins, etc.). 961610 Shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person: 961610 covers various types of brushes, while 961620 specifically refers to powder puffs and pads, which typically have no bristles and are mostly made of sponge or flock materials. 961690 Other toilet articles: 961690 is a residual subheading that includes makeup sponge blocks, eyelash curlers, eyebrow brushes, etc., while 961620 specifically targets powder puffs and pads. 392490 Other household articles and toilet articles of plastics: If a powder puff is made of plastic and its cosmetic use is not clearly stated, it may be mistakenly classified under this code, but 961620 is more specific. 630710 Other made up articles of textile materials: If a powder puff is made of textile materials and its cosmetic use is not clearly stated, it may be mistakenly classified under this code, but 961620 takes priority. 960329 Other shaving brushes, hair brushes, nail brushes, etc.: This code covers toothbrushes, etc., which have different functions from cosmetic powder puffs, with obvious differences in material and use. Is the product exclusively for cosmetic use? Is the material sponge, flock, or cotton? Is it distinguished from the brushes of 961610? Does it belong to the other articles of 961690? Is the classification affected by use or material?

What is the difference between a cosmetic powder puff and a powder pad? A powder puff typically refers to a round or oval tool made of sponge or flock, used for pressing and applying foundation; a powder pad mostly refers to a patting tool with a handle, used for evenly patting loose powder. Both are classified under 961620, but specific descriptions are required when declaring. How to check the import tax rate for 961620? You can check the MFN rate, general rate, etc. through the official website of the General Administration of Customs of China or the Import and Export Tariff of the People's Republic of China, or use the customs classification advance ruling service. Tax rates are subject to policy adjustments, and the latest published rates should be used. Does the material of a powder puff affect classification? Material is an important factor in classification. If it is sponge, flock, or cotton, it is typically classified under 961620; if it is made of plastic and not exclusively for cosmetic use, it may be classified under 392490. Therefore, the material must be accurately described when declaring. How to declare powder puffs sold through cross-border e-commerce? Cross-border e-commerce requires declaration based on actual goods, providing elements such as product name, material, use, and brand. If imported through direct purchase, attention should be paid to retail packaging and dutiable value; if imported through bonded import, list management must be followed. It is recommended to consult a professional customs broker. Can powder puffs and makeup brushes be classified under the same code? No. Makeup brushes are classified under 961610, and powder puffs under 961620. They differ in material and function and must be declared separately. If a set contains both, they should be classified separately. What is the export tax rebate rate for 961620? The export tax rebate rate should be checked according to the latest regulations of the State Taxation Administration. Different materials and uses may be subject to different rebate rates. It is recommended to obtain accurate information through the electronic tax bureau or by consulting a tax professional. How to declare a powder puff if it is a gift? When imported as a gift, it still needs to be declared based on the actual goods, but it may involve dutiable value adjustments. If the value is low and meets the duty-free allowance, a tax exemption policy may apply, but relevant proof must be provided. Does 961620 include disposable powder puffs? Disposable powder puffs, if exclusively for cosmetic use, are still classified under 961620. However, if for medical or cleaning purposes, they may be classified under other codes. The use and material must be clearly stated when declaring.