Artists' Brushes, Writing Brushes & Cosmetic Application Brushes

CBP requires that the declared customs value per unit be supported by the commercial invoice and, where applicable, a manufacturer's price list. For cosmetic brush sets, the value must be allocated per individual brush rather than per set. Misallocation — for example, declaring a set price as the per-unit price — is a frequent audit finding. Retaining cost breakdowns from the supplier is strongly recommended.

Heading 9603.30 explicitly covers brushes for applying cosmetics (e.g., foundation, blush, eyeshadow brushes) as well as artists' and writing brushes. Heading 9603.29 covers toilet brushes used on the person for grooming — such as hairbrushes and nail brushes — that are not primarily cosmetic applicators. The key classification factor is the brush's primary function: cosmetic product application versus personal grooming or hygiene.