HS Codes for Cosmetics 2026

Cosmetics classify in Chapter 33. Heading 3304 covers makeup and skincare (lip 3304.10, eye 3304.20, nail 3304.30, powders 3304.91, creams/serums 3304.99). Hair products are 3305, perfumes 3303, deodorants and bath products 3307. Most carry 0% MFN duty into the US.

US MFN duty on most cosmetics is 0% — makeup, skincare, shampoo and perfume all enter duty-free at the base rate. Exceptions: deodorants, shaving and bath preparations at 4.9%. China-origin cosmetics are on Section 301 List 3 (25%) and also pay the 12.5% forced-labor tariff, so Chinese makeup and skincare pay 37.5% — that's where the real duty cost comes from. From Korea or Japan they pay the 12.5% combined floor; from the EU, 10%.

Compliance, not duty. Under MoCRA (Modernization of Cosmetics Regulation Act), cosmetics need FDA facility registration, product listing, safety substantiation, and adverse-event reporting. Sunscreens, antiperspirants and fluoride toothpaste are OTC drugs requiring FDA drug listing. Budget for regulatory work before worrying about the 0% duty.

In the US, sunscreen is an OTC drug — it needs an FDA drug listing, NDC number, drug facility registration and OTC monograph compliance, even though it classifies under HS 3304.99 for customs duty. Moisturizers with SPF claims fall into the same drug category. The customs code and the FDA pathway are independent systems.

K-beauty and J-beauty products pay the same 0% MFN rate as everyone else — and no Section 301 (that's China-only). With KORUS, Korean-origin cosmetics are also FTA-eligible. The compliance requirements (MoCRA registration, English labeling, ingredient review) apply regardless of origin.

FDA cosmetic labeling rules: identity statement, net quantity, ingredient declaration (INCI names, descending order), responsible person name/address, and warnings where applicable. Foreign-language-only labels are a common detention reason at the border — relabeling at a US warehouse adds cost that belongs in your landed cost calculation.