HTS code for cosmetics and skin care (2026)
Most skin care and beauty preparations, moisturizers, serums, foundations, sunscreens, and general make-up preparations not specifically described elsewhere, are classified under 3304.99.50.00. The general (column 1) rate is Free. Imports from China carry an additional +25% under Chapter 99 provision 9903.88.03 (Section 301 China), reported as a separate line entry.
The single attribute that most often moves a product to a different line is its specific intended use: lip preparations go to 3304.10.00.00, eye preparations to 3304.20.00.00, and nail preparations to 3304.30.00.00, all before the residual line is considered.
Candidate HTS lines for cosmetics and skin care
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 3304.99.50.00 | Other (kg) Use when: Use for general skin care preparations not elsewhere specified, such as moisturizers, serums, sunscreens, foundations, and multi-purpose beauty preparations. | Free | |
| 3304.10.00.00 | Lip make-up preparations (kg) Use when: Use for all lip make-up preparations, including lipstick, lip gloss, lip liner, and lip balm classified as a beauty preparation. | Free | |
| 3304.20.00.00 | Eye make-up preparations (kg) Use when: Use for eye make-up preparations such as mascara, eyeshadow, eyeliner, and eye cream classified as a beauty preparation. | Free | |
| 3304.91.00.50 | Other (kg) Other: › Powders, whether or not compressed Use when: Use for face powders (loose or compressed) other than rouge, including setting powders and finishing powders. | Free | |
| 3304.91.00.10 | Rouges (kg) Other: › Powders, whether or not compressed Use when: Use specifically for rouge (blush) in powder form, whether or not compressed. | Free | |
| 3304.30.00.00 | Manicure or pedicure preparations (kg) Use when: Use for manicure or pedicure preparations such as nail polish, nail polish remover, cuticle cream, and nail hardeners. | Free | |
| 3304.99.10.00 | Petroleum jelly put up for retail sale (kg) Use when: Use for petroleum jelly put up for retail sale, such as single-ingredient petrolatum skin care products. | Free | |
| 3307.20.00.00 | Personal deodorants and antiperspirants (kg) Use when: Use for personal deodorants and antiperspirants in any form. | 4.9% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3307.30.50.00 | Other (kg) Perfumed bath salts and other bath preparations: Use when: Use for bath preparations other than bath salts, such as bath oils, bath bombs, and bubble bath. | 4.9% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3401.30.50.00 | Other (kg) Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Use when: Use for liquid or cream preparations for washing the skin put up for retail sale that do not contain an aromatic or modified aromatic surface-active agent, such as most retail liquid hand and body washes. | Free | |
| 3305.10.00.00 | Shampoos (kg) Use when: Use for shampoos and scalp-cleansing preparations for use on the hair. | Free | |
| 3305.90.00.00 | Other (kg) Use when: Use for hair care preparations not elsewhere specified, such as conditioners, hair masks, hair oils, and leave-in treatments. | Free |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.03 Section 301 China, +25%, applies to 3304.99.50.00, 3304.10.00.00, 3304.20.00.00, 3304.91.00.50, 3304.91.00.10, 3304.30.00.00, 3304.99.10.00, 3307.20.00.00, 3307.30.50.00, 3401.30.50.00, 3305.10.00.00, 3305.90.00.00 9903.88.03 Explained: Section 301 China List 4, 25% Duty Rate
Aluminum 232
- 9903.85.68 Consolidated Metal 232, +200%, applies to 3304.99.50.00, 3304.30.00.00, 3307.20.00.00, 3401.30.50.00, 3305.10.00.00, 3305.90.00.00 9903.85.68 Russian Aluminum Derivatives: 200% Duty, Scope, and Stacking
Russia
- 9903.90.08 Russia, claim or exemption heading, no additional duty, applies to 3401.30.50.00 9903.90.08 Explained: 35% Russia Column 2 Duty for Importers
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
Classification within heading 3304 follows a strict hierarchy of named subheadings before reaching the residual line. A classifier first asks whether the product is a lip make-up preparation (3304.10.00.00), then an eye make-up preparation (3304.20.00.00), then a manicure or pedicure preparation (3304.30.00.00). Only if the answer is no to all three does the classifier proceed further.
Among the remaining products, the next question is whether the preparation is a powder, compressed or not. If yes, it falls under the 3304.91 group: rouge specifically goes to 3304.91.00.10 and all other cosmetic powders to 3304.91.00.50. Petroleum jelly put up for retail sale is separately named at 3304.99.10.00 and must not be filed under the residual line. Everything else that is a beauty or skin care preparation lands at 3304.99.50.00.
Products intended for use on the hair are classified in heading 3305 rather than 3304, regardless of cosmetic claims on the label. Shampoos go to 3305.10.00.00; hair lacquers to 3305.30.00.00; permanent wave or straightening preparations to 3305.20.00.00; all other hair preparations to 3305.90.00.00. Soap and skin-washing products in liquid or cream form put up for retail sale fall under heading 3401, not 3304, because they are described more specifically there.
Within heading 3307, the classifier separates shaving preparations by alcohol content (3307.10.10.00 without alcohol, 3307.10.20.00 with alcohol), isolates deodorants and antiperspirants at 3307.20.00.00, and splits bath preparations between bath salts (3307.30.10.00) and other bath preparations (3307.30.50.00).
Common mistakes
- Filing a retail liquid body wash under 3304.99.50.00 when it is an organic surface-active preparation for washing the skin put up for retail sale; it belongs under 3401.30.50.00 (or 3401.30.10.00 if it contains an aromatic or modified aromatic surface-active agent).
- Filing nail polish or nail polish remover under 3304.99.50.00 because it is a skin care product; manicure and pedicure preparations are specifically named at 3304.30.00.00.
- Omitting the Chapter 99 line 9903.88.03 (Section 301 China) when entering any 3304 or 3305 product sourced from China; that +25% is a separate entry line required in addition to the general rate.
- Classifying compressed face powder or loose setting powder under the residual 3304.99.50.00; powders belong under 3304.91.00.50 (or 3304.91.00.10 for rouge specifically).
- Placing a retail shampoo under 3304.99.50.00 as a skin or beauty preparation; shampoos are preparations for use on the hair and are specifically classified under 3305.10.00.00.
Frequently asked questions
What is the HTS code for a general moisturizer or skin serum?
A moisturizer, skin serum, or general beauty preparation that is not a lip, eye, nail, or powder product is classified under 3304.99.50.00. The general (column 1) rate is Free. The column 2 rate is 75%, which applies to goods from countries without normal trade relations status. Confirm the current applicable column with a licensed broker or in the current HTSUS.
What is the HTS code for lipstick or lip gloss?
Lip make-up preparations, including lipstick and lip gloss, are classified under 3304.10.00.00. The general (column 1) rate is Free and the column 2 rate is 75%. Goods from China also carry an additional +25% under Chapter 99 provision 9903.88.03 (Section 301 China), filed as a separate line.
Do cosmetics from China face extra duties?
Yes. Products under headings 3304, 3305, and 3307 that originate in China are subject to an additional +25% duty under Chapter 99 provision 9903.88.03 (Section 301 China), on top of the general column 1 rate. Certain lines under 3304.30.00.00 and 3304.99.50.00 also carry Chapter 99 provision 9903.85.68 (Consolidated Metal 232) at an additional +200%. Each applicable Chapter 99 heading must be reported as its own line entry alongside the classification.
What is the HTS code for nail polish or nail care products?
Manicure and pedicure preparations, including nail polish, are classified under 3304.30.00.00. The general (column 1) rate is Free. The Chapter 99 provisions that attach to this line today are listed above; goods of China carry 9903.88.03 at +25%, reported as a separate line.
What is the HTS code for deodorant or antiperspirant?
Personal deodorants and antiperspirants are classified under 3307.20.00.00. The general (column 1) rate is 4.9%. A reduced rate of Free applies for countries listed under special rate programs including AU, BH, CL, CO, IL, JO, KR, MA, OM, PA, PE, and SG, among others. The column 2 rate is 75%. The Chapter 99 provision 9903.88.03 (Section 301 China) adds +25% for Chinese-origin goods, and 9903.85.68 (Consolidated Metal 232) adds +200% where applicable.
What is the HTS code for liquid hand wash or body wash put up for retail sale?
Liquid or cream preparations for washing the skin put up for retail sale fall under heading 3401, not 3304. If the product contains an aromatic or modified aromatic surface-active agent, use 3401.30.10.00 (general rate 4%). All other liquid or cream skin-washing preparations for retail use go under 3401.30.50.00 (general rate Free). Both lines carry the Chapter 99 provision 9903.88.03 (Section 301 China) at +25% and 9903.85.68 (Consolidated Metal 232) at +200%.